CT600 and Corporation Tax Return for Micro Companies in Copthorne
- 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 formal report a limited company makes to HMRC for an accounting period. It sets out the company's income, allowable deductions, any tax adjustments required by Corporation Tax rules and the resulting taxable profit, along with the Corporation Tax due. The return is submitted to HMRC rather than to Companies House, and it is a separate exercise from preparing and delivering statutory accounts.
The CT600 is the HMRC form used to submit a Company Tax Return. In practice, it is usually filed online alongside a tax computation and, where required, a copy of the statutory accounts in the accepted digital format. The CT600 is the core document HMRC uses to assess the company's Corporation Tax position for the period covered.
No. There is no separate micro-entity CT600. Micro-entity status is an accounting framework under company law that can affect how statutory accounts are prepared, but it does not create a distinct Corporation Tax regime or a distinct return. A micro company generally deals with Corporation Tax through the applicable Corporation Tax Return process, subject to its own circumstances and the applicable requirements.
CT600 preparation typically involves reviewing the company's financial information, considering the accounting profit or loss for the period, identifying the tax adjustments that apply, determining the taxable profit and then preparing the Corporation Tax Return for submission to HMRC. The exact work depends on the company's circumstances, the nature of its income and expenditure, and whether any reliefs or allowances are relevant.
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. They serve different purposes and different recipients, so filing one does not complete the other. Preparing or filing a CT600 does not automatically satisfy the company's Companies House accounts, confirmation statement or any other filing obligations.
The profit shown in the statutory accounts is calculated under accounting rules, while taxable profit is calculated under tax rules. Corporation Tax legislation can require adjustments, for example where certain expenses are not allowable for tax, where capital allowances apply instead of depreciation, or where income and costs fall into different periods for tax purposes. Taxable profit can therefore be higher or lower than accounting profit, and the adjustments need to be worked through carefully.
Not necessarily. The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax due are separate requirements, and in many cases the payment date falls earlier than the filing date. The dates that apply depend on the company's accounting period and its circumstances, so it is worth confirming them rather than assuming the two fall on the same day. Late filing and late payment are treated as separate matters by HMRC.
Dormant for Corporation Tax purposes is not the same as dormant for Companies House purposes, and the two are assessed on different tests. A company that is dormant for one purpose may still have obligations for the other, and dormant status does not automatically remove Companies House filing requirements. Equally, not every dormant company must keep submitting Corporation Tax Returns indefinitely, so the position should be checked against the company's actual activity and circumstances.