Corporation Tax Return for Micro Companies in Antrim
- Simple Fixed Pricing
- Clear Filing Process
- HMRC CT600 Support
- Micro-Entity Specialists
Corporation Tax Return Preparation
- CT600 preparation
- Tax adjustments review
- Allowable expense review
- Capital allowances review, where applicable
- Losses & reliefs review, where applicable
- HMRC CT600 filing
- Submission confirmation
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Accountant-prepared Corporation Tax Returns and CT600 filing support.
Our Core Corporation Tax Services For Micro Companies
Our fixed-fee service covers everything a qualifying micro-entity company needs to complete and file its Corporation Tax Return correctly and on time.
Corporation Tax Computations
We calculate your taxable profit from your micro-entity accounts, applying the correct adjustments, disallowables and capital allowances.
CT600 Preparation
Supporting accounts and computations prepared in the required format, where applicable
HMRC Online Submission
We file your corporation tax return directly with HMRC and send you the confirmation receipt for your records.
Tax Relief Reviews
We review relevant expenses, losses, allowances and tax adjustments based on your company's circumstances to help ensure the Corporation Tax position is calculated correctly.
Deadline Management
We track your accounting period, payment date and filing date, and remind you well before HMRC does.
HMRC Correspondence
We can help you respond to relevant HMRC correspondence, including filing queries and penalty notices, where this falls within the agreed service.
What Is Included In Your Fixed Fee
Corporation tax computation from your figures
CT600 return prepared and reviewed by an accountant
iXBRL company accounts tagged for HMRC
Online filing with HMRC and confirmation receipt
Payment reference and tax due clearly explained
Unlimited email support during your filing
How We File Your Corporation Tax Return
Send Your Figures
Upload your bookkeeping records, bank summaries or year-end accounts through our secure portal.
We Prepare Your Return
Your accountant produces the computation and CT600, checking reliefs and allowances along the way.
You Approve
We send the return and a plain-English summary of the tax due, with the payment deadline and reference.
We File With HMRC
Once you approve the return, we submit it to HMRC and provide the available submission confirmation for your records.
Corporation Tax Filing For Micro Companies Across All Sectors
Our corporation tax service covers a wide range of small company types, including:
E-Commerce Corporation Tax
Marketplace fees, stock and platform payouts reconciled before your CT600 is prepared.
Contractor & Freelancer CT600
Single-director limited companies with salary, dividends and expense reviews handled correctly.
Property SPV Corporation Tax
Rental profit, mortgage interest and property costs treated properly for your SPV's return.
Trades & Construction Tax
CIS deductions, tools, vehicles and subcontractor costs reflected in your corporation tax return.
Tech & Digital Corporation Tax
Software subscriptions, contractor costs and development spend reviewed for available reliefs.
Dormant & Low-Activity Companies
Nil returns and low-activity filings submitted so HMRC records stay clean and penalty free.
Corporation Tax Deadlines Every Micro Company Should Know
Corporation Tax is normally due 9 months and 1 day after the end of the accounting period, while the Company Tax Return is generally due 12 months after the end of that period. Your actual deadlines can vary depending on your company’s circumstances and accounting periods. Check more details here
Pay Your Corporation Tax
9 months and 1 day after your accounting period ends
File Your CT600 Return
12 months after your accounting period ends
Late Filing Penalty
Penalties can apply if a Company Tax Return is filed after the deadline. Current HMRC rules should be checked for the relevant accounting period.
Late Payment
HMRC charges daily interest until the balance is cleared
─── FAQs
FAQs: Corporation Tax Returns For Micro Companies
Reach out to our UK team any time at info@microentityaccounts.co.uk — we are always happy to help.
A Corporation Tax Return is the document a limited company provides to HMRC for a given accounting period. It sets out the company's income and allowable deductions, arrives at the taxable profit or loss for that period, and shows the Corporation Tax due, where any is payable. It is a company-level obligation, separate from anything the directors report personally, and it must be prepared using figures that reflect the company's actual trading and financial position.
CT600 is the name of the form HMRC uses for a Company Tax Return. When people talk about 'filing the CT600', they usually mean submitting the completed Corporation Tax Return, together with any required supporting information, to HMRC. In practice, the return is normally filed online using HMRC-recognised software, and the figures in it need to agree with the company's underlying accounting records and, where relevant, its statutory accounts.
No. There is no separate micro-entity CT600 and no distinct Corporation Tax regime for smaller companies. A micro company deals with Corporation Tax through the same Corporation Tax Return process as any other limited company, subject to its own circumstances. Micro-entity status relates to the accounting framework used for preparing financial statements, not to how the company reports and pays Corporation Tax.
Preparation typically involves reviewing the company's financial information for the accounting period, considering the accounting profit or loss, identifying relevant tax adjustments, determining the taxable profit, and then preparing the Corporation Tax Return for submission to HMRC. The exact work depends on the company's circumstances, including its income sources, expenses, asset purchases and any reliefs it may be entitled to claim. Careful preparation matters because the figures reported must be supportable.
They are two separate documents with two separate purposes. Statutory accounts are the company's financial statements, and they are delivered to Companies House where required. A Corporation Tax Return, such as the CT600, is submitted to HMRC to report taxable profit and any Corporation Tax due. Filing one does not complete the other, and each has its own requirements and timing. Preparing a CT600 does not automatically satisfy the company's Companies House accounts filing, confirmation statement or any other obligation.
The profit shown in the statutory accounts is an accounting figure, while taxable profit is calculated under Corporation Tax rules. Those rules can require adjustments, for example where certain expenses are not allowable for tax, where income is treated differently, or where capital allowances are claimed instead of depreciation. This is why two companies with similar reported profits can have different taxable profits, and why a review of the figures is normally part of preparing the return.
Not necessarily. The deadline for submitting the Corporation Tax Return to HMRC and the deadline for paying any Corporation Tax owed are separate requirements, and they do not always fall on the same date. Missing either one can lead to interest or penalties, so it is worth confirming the position for your own accounting period rather than assuming the two dates align.
It depends on the type of dormancy involved. Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two are assessed separately. A company that is dormant for Corporation Tax may not need to submit returns for a period, while Companies House filing obligations can still apply. Equally, dormant status does not remove every obligation automatically, so it is worth checking your company's specific position before deciding what to file.