Corporation Tax Return for Micro Companies in Callington
- 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 limited company submits to HMRC setting out its income, profits or losses for an accounting period and any Corporation Tax due on those profits. For most companies this is filed online using HMRC's CT600 form, usually alongside a tax computation and, where required, a copy of the statutory accounts. Responsibility for making sure the return is complete and submitted on time rests with the company, even where an accountant has prepared it.
CT600 is the name of the form HMRC uses for a company's Corporation Tax Return. It carries the figures taken from the tax computation, such as taxable profit and any adjustments or reliefs claimed, and is generally submitted electronically with iXBRL-tagged accounts and computations attached. Where a company has certain circumstances, or more than one accounting period to report, more than one CT600 may be required.
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 eligibility depends on the applicable criteria, the accounting period and the company's own circumstances. It does not create a separate Corporation Tax regime or a different type of return. A micro company deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its circumstances.
Preparation usually begins with a review of the company's financial information for the period, such as bookkeeping records, draft accounts and any relevant supporting documents. From there, the accounting profit or loss is considered, relevant tax adjustments are identified — for example expenditure that is not allowable for tax purposes or capital allowances on qualifying purchases — taxable profit is determined, and the return and supporting computation are prepared for submission to HMRC. Exactly what is needed depends on the company's circumstances, so if you run a company in Callington it is worth confirming which of these steps apply to your period before the return falls due.
Statutory accounts are the annual accounts 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 and deals with the company's tax position. They serve different purposes, go to different organisations and follow different rules. Preparing or filing one does not automatically complete the other, and neither filing removes the company's other obligations, such as the confirmation statement.
Statutory accounts follow accounting rules, while taxable profit is calculated under Corporation Tax rules, and the two can produce different figures. Common reasons include expenditure that is disallowed for tax, income treated differently for tax purposes, and capital spending that may be dealt with through capital allowances rather than as a straightforward deduction in the accounts. These differences are normally set out in a tax computation that accompanies the return.
Not necessarily. HMRC sets a deadline for submitting the Corporation Tax Return and a separate deadline for paying any Corporation Tax that is due, and these do not always fall on the same date. Payment can become due before the return has been filed, so it is sensible to confirm both dates for your company's accounting period early rather than assuming a single deadline covers everything.
It depends on what kind of dormancy applies. Being dormant for Corporation Tax purposes is a separate question from being dormant for Companies House purposes, and a company can be treated as dormant by one body but not the other. Some companies need to tell HMRC they are dormant rather than submit a return, while others may still have a filing requirement for certain periods. Dormant status does not automatically remove Companies House obligations such as delivering accounts or filing a confirmation statement, so it is worth checking your company's position rather than assuming no action is needed.