Corporation Tax Return for Micro Companies in Ayr
- 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 report a company sends to HMRC to set out its taxable profits or losses for an accounting period and to show how much Corporation Tax, if any, is payable. For most companies this is submitted electronically as a CT600. Whether a return is required for a particular period depends on the company's circumstances and whether it is within the charge to Corporation Tax for that period.
CT600 is the name of the Company Tax Return form that HMRC uses for Corporation Tax. It carries the company's identifying details, the accounting period covered, figures drawn from the company's accounts, any adjustments, allowances or reliefs claimed where applicable, and the resulting tax calculation. In practice, when people talk about filing a Corporation Tax Return, the CT600 is usually the form they mean.
No. There is no separate micro-entity CT600. Micro-entity status relates to the accounting framework a company may use when preparing statutory accounts, not to a different Corporation Tax regime. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its own circumstances, period and position.
Preparation usually starts with a review of the company's financial information and accounts for the period. From there we consider the accounting profit or loss, identify the tax adjustments that may be relevant, arrive at taxable profit, and then prepare the Corporation Tax Return ready for submission to HMRC. What is actually needed varies from company to company, so the work is shaped around the circumstances and the quality of the records available.
They are two different documents with two different purposes and two different recipients. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report taxable profit and the tax due. Filing one does not automatically satisfy the other, and completing a CT600 does not in itself discharge a company's Companies House accounts or confirmation statement obligations.
Corporation Tax rules do not simply follow the profit shown in the accounts. Some items of income or expenditure are treated differently for tax purposes, some costs are disallowed, and allowances or reliefs may apply depending on what the company has bought or done during the period. Because of this, the profit reported in statutory accounts often needs adjustment before it becomes the taxable profit used in the CT600. The adjustments involved depend entirely on the company's own transactions.
HMRC sets a filing deadline for the Corporation Tax Return and a separate deadline for paying any Corporation Tax due, and these are not always the same date. Payment can fall due before the return itself has to be filed, so it is worth diarising both dates rather than assuming one covers the other. Where a company's circumstances are unusual, the position can differ, so it is sensible to check the deadlines that apply to your own accounting period.
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 HMRC may still have Companies House filing obligations, while a company that is dormant at Companies House may still need to notify HMRC or file a return depending on its position. Dormant status does not automatically remove every filing requirement, and it does not mean a return must be submitted indefinitely in all cases — the answer depends on the company's specific circumstances.