Corporation Tax Return for Micro Companies in Etchingham
- 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 how a limited company reports its taxable profit or loss to HMRC and establishes the Corporation Tax position for an accounting period. It is submitted to HMRC, not to Companies House, and it sits separately from any statutory accounts a company is required to deliver to Companies House. For most companies the return is made up of the CT600 form together with a tax computation and any supplementary pages that apply to the company's circumstances.
The CT600 is the Company Tax Return form used to report a company's Corporation Tax position to HMRC. It brings together figures drawn from the company's accounts and tax computations, such as trading income, other income, deductible expenses and any adjustments required under tax rules. Depending on the company's circumstances, additional supplementary pages may be needed, for example where losses are being carried forward or where particular categories of income arise.
No. Micro-entity status is a matter of the accounting framework a company uses, and it does not create a separate type of Corporation Tax Return or a separate Corporation Tax regime. A micro company generally deals with Corporation Tax through the same CT600 process as any other company, adapted to its own figures and circumstances. Qualification for the micro-entity framework depends on the applicable criteria, the accounting period and the company's circumstances, so it should be assessed rather than assumed.
Preparation normally starts with a review of the company's financial information for the period, including the figures that sit behind the accounting profit or loss. Relevant tax adjustments are then identified, such as expenditure that is not allowable for tax purposes, capital allowances, and other differences between accounting and tax treatment. From there, taxable profit can be determined and the Corporation Tax Return, including the CT600 and supporting computations, prepared for submission to HMRC, depending on the company's circumstances.
They serve different purposes and are delivered to different bodies. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required, while a Corporation Tax Return such as the CT600 is submitted to HMRC. Filing statutory accounts with Companies House is not the same thing as filing a CT600, and completing a CT600 does not by itself discharge a company's Companies House accounts, confirmation statement or other filing obligations.
Accounting profit is calculated under accounting standards, whereas taxable profit is calculated under Corporation Tax rules, and the two can legitimately diverge. Certain expenses may be disallowed for tax, some income may be treated differently, and reliefs or allowances such as capital allowances can affect the outcome. Those differences are addressed through tax adjustments, which is why the profit shown in a set of statutory accounts is not automatically the figure on which Corporation Tax is calculated.
Not necessarily, and it is sensible to treat them as two separate requirements. The deadline for submitting the Corporation Tax Return to HMRC and the deadline for paying any Corporation Tax due can fall at different points, and payment is often required earlier than the return itself. Directors in Etchingham should check the dates that apply to their own accounting period rather than assuming one date covers both obligations.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two are assessed on separate tests. A company may have obligations to HMRC, to Companies House, or to both, depending on its circumstances, and dormant status does not automatically remove Companies House filing requirements. It is also not the case that every dormant company must keep submitting Corporation Tax Returns indefinitely, so the position should be reviewed for the relevant period.