Corporation Tax Return for Micro Companies in East Linton
- 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 return a company submits to HMRC to report its taxable profit or loss for an accounting period and to work out the Corporation Tax payable, where any is due. In practice, most companies submit this online as a Company Tax Return using form CT600, supported by a tax computation and, in many cases, a copy of the statutory accounts.
The CT600 is the HMRC form used to submit a Company Tax Return. It sets out the company's details and the accounting period covered, and it carries the figures that show how taxable profit has been arrived at, together with the resulting Corporation Tax position. It is normally filed electronically, and it is the CT600 rather than the statutory accounts that HMRC receives as the company's Corporation Tax Return.
No. There is no separate micro-entity CT600. Micro-entity status relates to the accounting framework a company uses when preparing its accounts, and whether a company qualifies depends on the applicable criteria, the accounting period and its own circumstances. It does not create a separate Corporation Tax regime, so a micro company generally deals with Corporation Tax through the same Company Tax Return process as any other company, subject to its circumstances.
Preparation typically begins with a review of the company's financial information for the accounting period. The accounting profit or loss is then considered, relevant tax adjustments are identified — for example expenditure that is not allowable for tax, or capital allowances — and the taxable profit is determined. Those figures are used to prepare the Corporation Tax Return and accompanying computation for submission to HMRC. The work involved varies depending on the company's circumstances and the records available.
They serve different purposes and are sent to different places. Statutory accounts are prepared under the applicable accounting framework, which for many micro companies is FRS 105, and are delivered to Companies House where required. A Corporation Tax Return, such as the CT600, is submitted to HMRC. Completing one does not complete the other, and a company's other Companies House obligations, including any confirmation statement, remain separate.
Corporation Tax rules do not simply tax the accounting profit. Adjustments may be needed, such as adding back expenditure that is not allowable for tax, claiming capital allowances instead of accounting depreciation, or recognising income and expenses in a different period for tax purposes. As a result, the taxable profit used in the return can differ from the accounting profit, and it is the adjusted figure that drives the Corporation Tax calculation.
Not necessarily. The deadline for submitting the Corporation Tax Return and the deadline for paying Corporation Tax are separate, and payment is often due before the return has to be filed. The exact dates depend on the company's accounting period and when it started trading, so it is worth confirming what applies to your company rather than assuming the two dates line up. Missing either can lead to charges or penalties from HMRC, so planning both in advance is sensible.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and a company can be treated differently for each. A company that is dormant for Corporation Tax may still have Companies House filing obligations, such as accounts and a confirmation statement, where those requirements apply. Whether a Corporation Tax Return is needed depends on the company's circumstances and its position with HMRC — it should not simply be assumed that a dormant company must keep submitting returns indefinitely, or that no return is ever required.
Yes. Micro Entity Accounts works with directors of micro and small limited companies in East Linton and the surrounding area who need support preparing their Corporation Tax Return or CT600. We can review your records, identify the adjustments that may apply and prepare the return for submission to HMRC, with clear pricing and no hidden costs. If you are unsure what your company needs to file, an initial conversation is usually the simplest place to start.