Corporation Tax Return for Micro Companies in Bute
- 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
Find Your Company
Search for your company to continue with the accounting services
Start typing to search for companies...
Results
Years filing UK company accounts
Micro entity accounts submitted
Verified Google reviews
Typical Filing Turnaround
Trusted by UK Limited Companies
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 formal report a limited company submits to HMRC to set out its taxable profit or loss for an accounting period, together with the Corporation Tax that is due as a result. It is a tax filing rather than a set of accounts, although it is normally built on the figures in the company's accounts once the relevant tax adjustments have been considered. Preparing it involves reviewing the company's financial information, thinking about whether any adjustments are needed for tax purposes, arriving at the taxable profit and then completing the return for submission to HMRC.
The CT600 is the standard form HMRC uses for a Company Tax Return. When people talk about filing a Corporation Tax Return, they usually mean completing and submitting a CT600, together with any supporting schedules, computations or accounts that HMRC requires. The form captures the company's income, allowable deductions, profit for the period and the resulting Corporation Tax position, and it can be submitted online through HMRC's own system or through compatible software.
No. There is no separate CT600 for micro companies, and micro-entity status does not create a distinct Corporation Tax regime. Micro-entity status relates to the accounting framework a company may use when preparing its statutory accounts, and whether a company meets the relevant criteria depends on the applicable thresholds, the accounting period and the company's own circumstances. For Corporation Tax, a micro company deals with HMRC through the same Corporation Tax Return process as any other company, subject to its particular position.
Depending on the company's circumstances, preparation typically involves reviewing the company's financial information, considering the accounting profit or loss shown in the accounts, identifying any tax adjustments that may be needed, determining the taxable profit, and then preparing the Corporation Tax Return for submission to HMRC. Where there are items such as disallowable expenditure, capital items or losses to consider, these are usually dealt with as part of that review. The aim is a return that is complete, consistent with the underlying records and submitted on time.
They are two separate documents with two different audiences. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required, while a Corporation Tax Return such as a CT600 is submitted to HMRC. Filing accounts with Companies House is not the same as filing a CT600, and preparing one does not automatically complete the other. It is also worth being clear that statutory accounts, including those prepared by an accountant, are not approved by HMRC or by Companies House in a professional or regulatory sense.
Accounting profit is worked out using accounting rules, while taxable profit is worked out using tax rules, and the two do not always match. Corporation Tax rules can require adjustments, for example where certain expenses are not deductible for tax purposes, where income is treated differently, or where tax-specific deductions or reliefs apply. That is why a CT600 is not simply a copy of the profit figure in the accounts, and why the adjustments need to be considered carefully for each accounting period.
No, and it is important not to treat them as interchangeable. The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax are separate, and in practice the payment date generally falls earlier than the date by which the return itself must be filed. Because the exact dates depend on the company's accounting period and its circumstances, it is worth checking the position for your own company rather than assuming a single date covers both.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and the two can apply independently. A company that is dormant for Corporation Tax purposes may not need to submit a return every year, although HMRC can still request one, and a return may be needed if the company has any chargeable activity. Being dormant for Companies House purposes does not remove all filing obligations either, such as accounts where required and the confirmation statement. If you are unsure which position applies to your company in Bute, it is worth reviewing the circumstances before assuming no filing is needed.