Corporation Tax Return for Micro Companies in Calne
- 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 Company Tax Return that a limited company submits to HM Revenue & Customs (HMRC). It sets out the company's income, gains, allowances and reliefs for an accounting period and works out the Corporation Tax due on that basis. It is a tax filing for HMRC and is a separate requirement from the accounts a company may need to deliver to Companies House.
CT600 is the name of the form used to submit a Company Tax Return to HMRC. Most companies within the scope of Corporation Tax use the CT600, alongside supporting tax computations and, where relevant, the statutory accounts, to report their taxable position for the period. The figures in the return need to agree with the underlying accounting records, which is why the preparation work matters as much as the eventual submission.
No. There is no separate micro-entity CT600. The micro-entity framework is an accounting framework that can influence how statutory accounts are prepared, but it does not create a separate Corporation Tax regime or a different return. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as other companies, subject to its own circumstances, accounting period and eligibility for the framework.
Preparation typically starts with a review of the company's financial information for the accounting period, taking the accounting profit or loss as the starting point and identifying the tax adjustments that apply. From there, the taxable profit is determined and the Corporation Tax Return, with supporting computations, is prepared for submission to HMRC. Depending on the company's circumstances, there may be further matters to consider, such as capital allowances, disallowable expenditure or losses brought forward. We handle this kind of preparation for directors in Calne and elsewhere.
Statutory accounts are the company's financial statements and, where required, they are delivered to Companies House. A Corporation Tax Return is a tax filing submitted to HMRC, so the two are different documents going to different bodies. Preparing and filing one does not automatically complete the other, and Companies House does not approve accounts in the sense that directors sometimes assume.
The profit in a set of statutory accounts is an accounting figure produced under an accounting framework, whereas taxable profit is calculated under Corporation Tax rules. The two can diverge because tax rules treat certain items differently — some expenditure may not be allowable, and capital expenditure may be dealt with through allowances instead of as a direct cost. Adjustments are made to bridge that gap, so the taxable profit reported on the CT600 is not always the same as the accounting profit.
The deadline for submitting the return and the deadline for paying the Corporation Tax are separate, and they do not necessarily fall on the same date. For many companies, payment falls due before the filing date, but the position depends on the accounting period and the company's circumstances. Rather than rely on a single assumed date, it is sensible to check current HMRC guidance or take advice on your own timetable.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and a company can be treated differently by each. A company that is dormant for tax may not need to submit a Corporation Tax Return for the relevant period, while Companies House obligations such as the confirmation statement can still apply. Not every dormant company carries on filing Corporation Tax Returns indefinitely, so the position is worth reviewing rather than assuming.