Corporation Tax Return Support for Micro Companies in Dumfries
- 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 what a company submits to HMRC to report its taxable profit or loss for an accounting period and to establish how much Corporation Tax, if any, is payable. The obligation sits with the limited company itself rather than with its directors personally, so it is separate from the self assessment returns individuals may file. Most companies within the charge to Corporation Tax, including many micro companies in Dumfries, need to deal with the applicable Corporation Tax Return process. Whether a return is actually required for a given period depends on the company's circumstances, including whether it has been trading and whether HMRC has issued a notice to deliver a return.
A CT600 is the formal name of the Company Tax Return form that HMRC uses. It captures the company's details, the accounting period covered, the figures from the statutory accounts and the tax calculation, and it is submitted to HMRC rather than to Companies House. In most cases the CT600 is filed online, generally alongside tax computations and, where required, a copy of the statutory accounts. Preparing it properly means making sure the figures on the form agree with the underlying records and computations.
No. There is no separate CT600 for micro-entity companies. Micro-entity status relates to the accounting framework that may be used when preparing statutory accounts, and eligibility for that framework depends on the applicable criteria, the accounting period and the company's circumstances. Corporation Tax itself is dealt with through the normal Corporation Tax Return process, so a company that prepares micro-entity accounts will still complete a CT600 in the usual way if a return is required.
Preparation normally starts with a review of the company's financial information for the accounting period, including the records behind the profit or loss shown in the accounts. From there, relevant tax adjustments can be identified, such as expenditure that is not allowable for tax purposes or capital allowances that may be available. Those adjustments are used to arrive at the taxable profit, on which the Corporation Tax calculation is based. The CT600, supporting computations and any required attachments are then prepared for submission to HMRC, subject to the company's particular circumstances.
They are two separate documents with two separate purposes and two separate recipients. Statutory accounts are prepared under the applicable accounting framework and are delivered to Companies House where required, so the public record reflects the company's financial position and performance. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report taxable profit and the resulting Corporation Tax position. Filing statutory accounts does not complete the company's Corporation Tax filing, and preparing a CT600 does not by itself settle any Companies House accounts, confirmation statement or other filing obligation the company may have.
The profit shown in statutory accounts is produced under accounting rules, while taxable profit is produced under Corporation Tax rules, and the two do not always align. Corporation Tax rules can require adjustments, for example where certain expenses are treated as disallowable, where income is treated differently for tax purposes, or where capital allowances are claimed instead of a depreciation charge. The result is that accounting profit and taxable profit can be different figures for the same period. Identifying and explaining those adjustments is a normal part of Corporation Tax Return preparation.
They are not the same, and it is important not to treat them as interchangeable. The deadline for submitting the Corporation Tax Return to HMRC and the deadline for paying any Corporation Tax due are separate requirements, and in practice the payment date can fall earlier than the filing date. The exact dates depend on the company's accounting period and its circumstances, and HMRC publishes the relevant rules. Many companies find it helpful to have the figures reviewed well before either date so there is time to plan.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and the two tests are applied separately. A company that is dormant for Corporation Tax may, depending on its circumstances, not need to submit a Corporation Tax Return for a particular period, although it may still need to notify HMRC of its position. At the same time, Companies House filing obligations such as dormant accounts and the confirmation statement are governed by separate rules and are not automatically removed. It is worth checking the position before assuming that no action is needed on either side.