Corporation Tax Return for Micro Companies in Llandudno
- 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 uses to report its taxable profit or loss to HMRC and to work out the Corporation Tax due for an accounting period. It is not the same document as the annual accounts filed at Companies House. The return is submitted to HMRC, usually in the form of a CT600, and is supported by information such as the company's statutory accounts and, where relevant, computations showing how accounting profit has been adjusted to arrive at taxable profit.
The CT600 is the HMRC form through which a company submits its Corporation Tax Return. It contains details of the company, the accounting period covered and the figures that determine the Corporation Tax position, including income, allowable deductions and any tax adjustments. In most cases the CT600 is filed online, together with the supporting accounts and computations. The form is required for the company's own Corporation Tax obligations — it does not replace any filing that must be made to Companies House.
No. There is no separate CT600 for micro companies. Micro-entity status is a concept that applies to the accounting framework used for statutory accounts, and whether a company meets the criteria depends on the applicable thresholds, the accounting period and the company's own circumstances. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its particular facts and the reliefs or adjustments that may be available to it.
Preparation usually starts with a review of the company's financial information for the accounting period, including the figures behind the statutory accounts. We then consider the accounting profit or loss, identify the tax adjustments that may be needed, and determine the taxable profit on which Corporation Tax is calculated. From there, the required Corporation Tax Return can be prepared for submission to HMRC. The exact work depends on the company's circumstances, the records available and whether any reliefs or allowances may be relevant.
They are two separate documents with two separate purposes. Statutory accounts are prepared under the applicable accounting framework and are delivered to Companies House where required, so the public record reflects the company's financial position and performance. A Corporation Tax Return such as the CT600 is submitted to HMRC to report the company's taxable position. Filing accounts at Companies House is not the same as filing a CT600, and preparing one does not automatically complete the other.
Corporation Tax rules do not follow accounting treatment exactly. Some items of income or expense that appear in the statutory accounts may need to be added back or deducted for tax purposes, and capital expenditure may be dealt with through capital allowances rather than as an ordinary business expense. The result is that accounting profit and taxable profit can differ. Part of Corporation Tax Return preparation involves identifying those adjustments and applying the correct treatment for the company's circumstances.
The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax are treated separately and should not be assumed to fall on the same date. The filing deadline is set by reference to the end of the company's accounting period, while the payment date is governed by the payment rules that apply to that company. Because the rules can differ depending on the company and the period, we confirm the relevant dates for each client 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 on different bases. A company that HMRC treats as dormant may not need to submit a Corporation Tax Return for a period, whereas Companies House filing obligations can still apply. Conversely, a company that is dormant at Companies House may still have HMRC requirements. We can review the position for directors in Llandudno and explain what is likely to be needed.