Corporation Tax Return for Micro Companies in Greater Mancheste
- 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 limited company submits to HMRC to report its taxable profit or loss for an accounting period and to show how much Corporation Tax may be due. Where a company has taxable profits or meets HMRC's requirements to submit, a return is generally expected. The figures in the return are not simply copied from the statutory accounts — they start from the accounting profit or loss and then take into account the tax adjustments that apply to the company.
CT600 is the name of the form HMRC uses for a Company Tax Return. It is the formal document that sets out the company's accounting period, its figures, any tax adjustments and any reliefs being claimed, and it is submitted to HMRC rather than to Companies House. Most companies file their CT600 online using HMRC's own system or through an agent, and the return is normally supported by a set of accounts and a tax computation.
No. There is no separate CT600 for micro companies and no distinct Corporation Tax regime that applies simply because a company meets the micro-entity accounting criteria. A micro company deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its own circumstances, profits and accounting period. Micro-entity status mainly affects the accounting framework used to prepare statutory accounts; it does not change how the Company Tax Return is reported to HMRC.
Preparation typically involves reviewing the company's financial information for the accounting period, considering the accounting profit or loss, identifying the tax adjustments that may be relevant, determining the taxable profit and then preparing the Corporation Tax Return for submission to HMRC. For directors across Greater Mancheste, that often means pulling together bookkeeping records, the draft or finalised accounts and details of anything that needs to be treated differently for tax purposes. The exact work depends on the company's circumstances, not on a fixed template.
Statutory accounts are the annual accounts a company prepares under the applicable accounting framework and delivers to Companies House where required. A Corporation Tax Return, such as a CT600, is a separate document submitted to HMRC to report taxable profit and work out the Corporation Tax position. The two share information, but they are prepared for different purposes and go to different bodies. Preparing and filing a CT600 does not by itself complete a company's Companies House accounts, confirmation statement or any other filing obligation.
Corporation Tax rules generally begin with the profit shown in the accounts, but they then require adjustments. Some expenses included in the accounts may not be allowable for tax, some income may be treated differently, depreciation is usually replaced with capital allowances, and reliefs may be available depending on the company's circumstances. The result is that taxable profit can be higher or lower than the accounting profit, and the CT600 needs to reflect that difference.
Not necessarily. HMRC operates a deadline for submitting the Corporation Tax Return and a separate deadline for paying the Corporation Tax that is due. These dates can fall at different times, and the payment of tax may be due before the return itself has to be submitted. If you are unsure how the dates apply to your company's accounting period, it is worth checking your HMRC correspondence or asking your accountant to set out the dates clearly.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes. A company can be dormant for HMRC while still having accounts or a confirmation statement to deliver to Companies House, and resting for HMRC does not automatically remove those obligations. Whether a dormant company needs to keep submitting Corporation Tax Returns depends on its circumstances — some are not required to, while others may still be asked to file a return. If you are based in Greater Mancheste and your company's activity has changed, it is worth reviewing the position before assuming no return is needed.