Corporation Tax Return for Micro Companies in Enfield
- 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 report a limited company sends to HMRC to declare its income and work out how much Corporation Tax is due under the applicable rules. For most companies this is done through a CT600, which is the formal Company Tax Return form, supported by a set of accounts and a tax computation. Filing the return is a separate exercise from preparing statutory accounts, and it is a legal obligation for companies that are within the charge to Corporation Tax. A company that has no taxable activity for a period may still need to notify HMRC or confirm its position rather than simply assuming nothing is required.
The CT600 is the form HMRC uses for the Company Tax Return. It sets out the company's income and expenses for the period, the profit shown in the accounts, the tax adjustments that convert accounting profit into taxable profit, and the resulting Corporation Tax calculation. It is normally submitted online together with the statutory accounts and the tax computation, and it has to be filed in the format HMRC expects. If figures are revised later, an amended return may be needed.
No. There is no separate micro-entity CT600 and no separate Corporation Tax regime for micro companies. The micro-entity accounting framework affects how statutory accounts are prepared and what they must include, subject to the applicable eligibility criteria, the accounting period and the company's circumstances, and a company does not automatically qualify simply because it is small. It does not change the Corporation Tax Return process. A micro company within the charge to Corporation Tax deals with it through the same Corporation Tax Return route as any other company, adapted to its own figures and circumstances.
Preparation usually starts with a review of the company's financial information for the accounting period, including the accounting profit or loss shown in the accounts. Relevant tax adjustments are then identified, such as expenditure that is not allowable for tax, capital allowances or items taxed in a different period, so that the taxable profit can be determined. The return is completed alongside the supporting computation and prepared for submission to HMRC. Micro Entity Accounts can assist directors in Enfield with each stage of that work, and the exact steps depend on the company's activity and circumstances.
Statutory accounts are the annual accounts prepared for the company's members and, where required, delivered to Companies House. A Corporation Tax Return such as a CT600 is submitted to HMRC. These are two different documents going to two different bodies, and completing one does not automatically complete the other, nor does it settle the company's confirmation statement or any other filing obligation. HMRC does not approve statutory accounts, and Companies House does not approve them in a professional or regulatory sense either — filed accounts simply enter the public record.
The profit reported in the statutory accounts is an accounting figure, while taxable profit is calculated under Corporation Tax rules. Some expenses deducted in the accounts may not be allowable for tax, certain reliefs or allowances may be available, and some items may fall to be taxed in a different period. Because of these differences, the two figures can diverge even where the accounts have been prepared correctly. The tax computation bridges the gap and sets out the adjustments made.
The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax due are separate, and they do not always fall on the same date. The payment date can arrive before the return itself is due, so it is sensible for directors to plan for both. The exact dates depend on the company's accounting period and individual circumstances, so it is worth confirming the position for your company rather than relying on a general assumption.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two are assessed against different tests. A company that has told HMRC it is dormant may not need to submit a Corporation Tax Return for that period, but it can still have Companies House obligations, such as a confirmation statement or accounts where required. Dormancy does not necessarily continue indefinitely either — if the company begins trading or receives income, the position can change. It is worth checking the specific circumstances before deciding that no filing is needed.