Corporation Tax Return for Micro Companies in Guernsey
- 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 uses to report its taxable profits or losses to HMRC for Corporation Tax purposes. For UK companies within the scope of Corporation Tax, it sets out income, gains, allowances and reliefs, and calculates the tax due or repayable. It is submitted to HMRC, not to Companies House.
A CT600 is the formal name of the Company Tax Return form submitted to HMRC. It is normally supported by a tax computation and, where required, statutory accounts and other information. HMRC uses the CT600 to assess the company's Corporation Tax position. A CT600 is not the same document as statutory accounts filed at Companies House.
No. There is no separate micro-entity CT600. Micro-entity status relates to the accounts and reporting framework, not to a distinct Corporation Tax Return. A micro company generally deals with Corporation Tax through the applicable CT600 process, depending on its circumstances and whether it is within the scope of UK Corporation Tax. Eligibility for the micro-entity accounting framework depends on the applicable criteria, accounting period and company circumstances, and is not automatic for every small company.
Preparation can involve reviewing the company's financial information, considering the accounting profit or loss, identifying relevant tax adjustments, determining taxable profit and preparing the required Corporation Tax Return for submission to HMRC. The exact work depends on the company's circumstances, accounting period and records. For Guernsey-based directors of UK micro companies, we can help gather the right information and work through the CT600 requirements.
Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report the company's tax position. Filing statutory accounts with Companies House is not the same as filing a CT600 with HMRC, and HMRC does not approve statutory accounts. Submitting a CT600 also does not automatically complete the company's Companies House accounts, confirmation statement or other filing obligations.
Accounting profit is based on the accounts prepared under the relevant accounting standards. Taxable profit is calculated under Corporation Tax rules, which can require adjustments. Some expenses may be disallowed, while allowances or reliefs may be available. Because of these adjustments, the profit shown in the statutory accounts may not be the same as the taxable profit reported to HMRC.
Not necessarily. The deadline for submitting the Corporation Tax Return and the deadline for paying Corporation Tax are separate requirements and may fall on different dates. The exact dates depend on the company's accounting period and HMRC's rules. Companies should check current HMRC guidance or seek professional support to help manage their obligations.
Being dormant for Corporation Tax purposes is separate from being dormant for Companies House purposes. A company that is dormant for Corporation Tax may not need to submit a Corporation Tax Return, depending on HMRC's requirements, but it may still have Companies House filing obligations. Dormant status does not automatically remove all Companies House duties, and not every dormant company must continue submitting Corporation Tax Returns indefinitely.