Corporation Tax Return for Micro Companies in Belvedere
- 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 return a limited company submits to HMRC to report its profits or losses for an accounting period and to establish the Corporation Tax position for that period, where applicable. It is the mechanism by which HMRC is told what the company has earned and how much tax is due, or why no tax is due. Preparing one generally involves reviewing the company's financial information, considering the accounting profit or loss, identifying relevant tax adjustments, determining the taxable profit and completing the return for submission. Most companies within the charge to Corporation Tax need to deal with this, subject to their own circumstances.
A CT600 is the formal name of the Company Tax Return form that HMRC uses for Corporation Tax reporting. It sets out the company's income, deductions, allowances and the resulting tax calculation for the accounting period, and it is submitted to HMRC rather than to Companies House. In most cases, a CT600 is supported by tax computations and a copy of the company's statutory accounts. The CT600 is not a separate tax in its own right; it is simply how the Corporation Tax position is reported.
No. There is no separate micro-entity CT600. Micro-entity status relates to the accounting framework a company may use when preparing its statutory accounts, and it does not create a distinct Corporation Tax regime or a different return form. A micro company generally deals with Corporation Tax through the same CT600 process as any other company, although the figures reported and any adjustments required will reflect that company's own circumstances. Eligibility for the micro-entity accounting framework depends on the applicable criteria, the accounting period and the company's circumstances.
Preparation typically starts with gathering and reviewing the company's financial records for the accounting period, including the profit and loss position and balance sheet information. From there, the accounting profit or loss is considered and any relevant tax adjustments are identified, such as expenses that are not allowable for tax purposes or capital expenditure dealt with under the capital allowances rules. Those adjustments lead to the taxable profit, which is then reflected in the CT600 and the supporting computations. The completed return and supporting information are then submitted to HMRC on the company's behalf, where applicable.
They are separate documents with separate purposes and separate recipients. Statutory accounts are prepared under the applicable accounting framework and are delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report the company's taxable position. Completing one does not discharge the obligation to deal with the other, and preparing a CT600 does not automatically take care of the company's Companies House accounts, confirmation statement or any other filing obligation the company may have.
The profit shown in statutory accounts is prepared under accounting rules, while taxable profit is arrived at by applying Corporation Tax rules to that starting point. The two can differ because certain items of income or expense are treated differently for tax, or because reliefs and allowances that are available for tax purposes are not reflected in the same way in the accounts. This is why a set of tax adjustments is usually prepared alongside the CT600, so that the figures reported to HMRC reconcile back to the accounts.
No, these are two separate deadlines and they should not be treated as interchangeable. The deadline for submitting the Corporation Tax Return to HMRC is different from the deadline for paying any Corporation Tax that is due, and payment commonly falls due before the return itself has to be filed. The exact dates depend on the company's accounting period and its individual circumstances, so it is worth confirming the position for your company rather than assuming the two dates align.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two are assessed on different bases. A company may be dormant for HMRC but still have Companies House obligations, or the position may be the reverse, so dormant status does not automatically remove every filing requirement. Whether a Corporation Tax Return needs to be submitted depends on the company's circumstances and on HMRC's requirements, and it is not the case that every dormant company must keep submitting returns indefinitely. If your company is based in Belvedere and has been inactive, it is worth reviewing the position before assuming nothing needs to be filed.