Corporation Tax Return for Micro Companies in Embankment Belfast
- 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 return a company submits to HMRC to report its results for an accounting period and establish the Corporation Tax payable, if any. For a limited company, that return takes the form of a CT600, normally supported by a set of accounts and, in most cases, a tax computation. It is a company-level obligation rather than a personal tax return, so responsibility rests with the company and its directors. Where a company has taxable profits or other chargeable amounts, those figures are reported to HMRC through this process.
The CT600 is HMRC's prescribed form for a Company Tax Return. It carries the company's details, the figures taken from the statutory accounts and the adjustments that convert accounting profit into taxable profit. Returns are generally submitted to HMRC electronically, with the supporting accounts and computation filed alongside. When directors talk about filing the Corporation Tax Return, they are usually referring to the CT600 and its accompanying documents.
No. There is no separate micro-entity CT600. The micro-entity framework is an accounting framework that affects how statutory accounts are prepared and what they disclose, not a distinct Corporation Tax regime. A micro company deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its own circumstances. Whether a company can prepare micro-entity accounts depends on the applicable criteria, the accounting period and the company's individual position, so eligibility should be checked rather than assumed.
CT600 preparation generally involves reviewing the company's financial information, considering the accounting profit or loss for the period and identifying the tax adjustments that may be required. Those adjustments can include items such as disallowable expenditure, capital allowances and losses brought forward, depending on the company's circumstances. The taxable profit is then determined and the Corporation Tax Return is prepared for submission to HMRC. For directors in Embankment Belfast, approaching the accounts and the tax computation together usually helps keep the figures consistent across both documents.
They are separate documents with separate purposes and separate recipients. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required, which makes them publicly available. A Corporation Tax Return such as the CT600 is submitted to HMRC to report taxable profits and calculate the tax due. Filing one does not complete the other: submitting a CT600 is not the same as filing accounts at Companies House, and filing accounts there is not the same as filing a Corporation Tax Return. HMRC does not approve statutory accounts, and Companies House does not approve them in a professional or regulatory sense either.
The profit reported in statutory accounts and the taxable profit used for Corporation Tax can differ because accounting rules and tax rules treat certain items differently. Common examples include adding back disallowable expenditure, replacing depreciation with capital allowances and giving relief for particular losses. Timing differences can also shift income or expenditure between periods. This is why a tax computation usually sits alongside the accounts, translating the accounting result into the figure HMRC expects to see on the CT600.
No, they are separate, and they do not always fall on the same date. In many cases the Corporation Tax itself becomes payable before the Corporation Tax Return has to be submitted, so both dates are worth diarising as soon as the accounting period ends. The exact dates depend on the company's accounting period and its particular circumstances, so they should be confirmed for each period rather than assumed. Preparing the return in good time helps directors plan for the earlier payment date without it coming as a surprise.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and a company can be treated as dormant by HMRC while still having Companies House filing obligations. Even where no Corporation Tax is due, HMRC may still expect a return to be submitted, or may need to be notified that the company is dormant. Not every dormant company must keep filing Corporation Tax Returns indefinitely, as it depends on the company's circumstances. Directors in Embankment Belfast with a dormant or newly inactive company should confirm what applies to their own period instead of assuming nothing needs to be filed.