Corporation Tax Return for Micro Companies in the East Midlands
- 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 sends to HM Revenue & Customs to set out its profits or losses for an accounting period and to calculate the Corporation Tax payable, if any. It is a company obligation rather than a personal one, so responsibility for making sure the return is submitted on time rests with the company and its directors. For a small or micro company in the East Midlands, the return is normally prepared once the year-end financial information has been reviewed and the taxable position has been worked out.
CT600 is the name of the form HMRC uses for a Company Tax Return. In most cases the CT600 is supported by a set of statutory accounts in the required digital format and a tax computation, which together show how the figures in the return have been arrived at. Preparing a CT600 therefore involves more than filling in a single form: the underlying accounts and calculations need to support the entries made on it, and the final version is submitted to HMRC electronically.
No. There is no separate 'micro-entity CT600' or distinct Corporation Tax regime for micro companies. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its own circumstances. Micro-entity status is relevant to the accounting framework used when preparing statutory accounts, and whether a company meets the applicable criteria depends on the relevant thresholds, its accounting period and its individual position.
Depending on the company's circumstances, preparation can involve reviewing the financial information for the period, considering the accounting profit or loss, identifying relevant tax adjustments, determining the taxable profit and then preparing the Corporation Tax Return for submission to HMRC. Adjustments might include items such as disallowable expenditure, capital allowances or other timing differences that affect the tax position. The work is not identical for every company, which is why reviewing the underlying records matters before the return is finalised.
They serve different purposes and go to different places. Statutory accounts are prepared under the applicable accounting framework and are delivered to Companies House where required, while a Corporation Tax Return such as a CT600 is submitted to HMRC. HMRC does not approve statutory accounts, and preparing or filing a CT600 does not automatically complete a company's Companies House accounts, confirmation statement or any other filing obligation. Each requirement has its own deadline and its own submission route.
The profit shown in statutory accounts is calculated under accounting rules, but Corporation Tax is charged on taxable profit, and tax legislation can require adjustments to bridge the two. Common examples include adding back expenditure that is not allowable for tax, or claiming capital allowances in place of accounting depreciation. As a result, a company can show an accounting profit and a different taxable profit, and in some cases a loss for tax purposes, depending on the adjustments that apply.
Not necessarily. HMRC sets separate deadlines for submitting a Corporation Tax Return and for paying the Corporation Tax that is due, and these dates do not always fall on the same day. The deadlines that apply to your company depend on its accounting period and individual circumstances, so it is worth diarising both the filing date and the payment date rather than treating them as a single event. Late filing and late payment can each lead to separate consequences from HMRC.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and a company can meet one definition without meeting the other. A dormant company may still have Companies House filing obligations, and a company that has told HMRC it is dormant may need to notify HMRC again if it starts trading or receives income. Not every dormant company has to keep submitting Corporation Tax Returns indefinitely, but whether returns are still required depends on the company's circumstances and what HMRC has confirmed.