Corporation Tax Return for Micro Companies in Hale
- 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 document a limited company uses to report its income, gains, allowances and reliefs to HMRC for an accounting period and to work out how much Corporation Tax is due. It is a company-level obligation rather than a personal tax return, and it is normally submitted online. Depending on the company's circumstances, a return may still be required even where no tax is payable.
CT600 is the form HMRC uses for a Company Tax Return. It carries the core figures for the accounting period and is often supported by supplementary pages and a tax computation. When we refer to preparing or filing a CT600, we mean preparing the Corporation Tax Return and submitting it to HMRC along with the supporting information HMRC expects.
No. There is no separate micro-entity CT600 and no separate Corporation Tax regime for smaller companies. Micro-entity status relates to the accounting framework a company may use for its statutory accounts, and eligibility depends on the applicable criteria, the accounting period and the company's own circumstances. For Corporation Tax, a micro company generally deals with HMRC through the same Corporation Tax Return process as any other company, subject to its circumstances.
Preparation usually begins with a review of the company's financial information for the period, such as the profit and loss account and balance sheet. The accounting profit or loss is then considered, relevant tax adjustments are identified, taxable profit is determined, and the Corporation Tax Return is prepared for submission to HMRC. The exact steps depend on the company's circumstances, including its activities, size and any allowances or reliefs claimed.
They are separate documents with different purposes and different recipients. Statutory accounts are the company's formal annual accounts and are delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report taxable profit and calculate Corporation Tax. Filing one does not discharge the other, and preparing a CT600 does not automatically complete Companies House accounts, a confirmation statement or any other filing obligation.
The profit shown in statutory accounts is calculated under accounting rules, while taxable profit is calculated under tax rules, so the two figures often diverge. Some expenses may be treated differently for tax, income may fall into a different period, and capital allowances or other reliefs can change the amount. These adjustments are identified during CT600 preparation so that the return reflects the taxable profit for the period.
Not necessarily. The date by which the Corporation Tax Return must reach HMRC and the date by which any Corporation Tax must be paid are separate and can fall at different points, both calculated by reference to the end of the accounting period. It is worth confirming the dates that apply to your company, especially for a first period or a changed accounting period, as missing either can lead to avoidable interest or penalties.
It depends on which type of dormancy applies. Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the filing consequences differ. A company dormant for Corporation Tax may not need to submit a return for a particular period in some cases, but Companies House obligations can still apply. Hale directors should confirm their position with HMRC and with us rather than assuming a return is no longer required.