Corporation Tax Return for Micro Companies in Minchinhampton
- 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, often referred to as a Company Tax Return, is the return a company submits to HMRC to report its taxable profit or loss for an accounting period and to work out the Corporation Tax position for that period. It is separate from the accounts a company prepares for its members and, where required, delivers to Companies House. A limited company within the charge to Corporation Tax will usually need to deal with a return for each accounting period, although what applies in practice depends on the company's circumstances and whether HMRC has confirmed otherwise.
The CT600 is the form used to submit a Company Tax Return to HMRC. It contains key figures taken from the company's accounts, together with the tax adjustments and computations that support the taxable profit figure. In most cases the CT600 is filed online, alongside the relevant computations and, where required, a copy of the statutory accounts. It is submitted to HMRC, not to Companies House.
No. There is no separate micro-entity CT600. Micro-entity status relates to the accounting framework used to prepare statutory accounts — the accounts that go to Companies House — rather than to Corporation Tax. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as other companies, subject to its own circumstances, its accounting period and whether it meets the criteria for the micro-entity framework.
Preparation usually begins with a review of the company's financial information for the accounting period. From there, the accounting profit or loss is considered, relevant tax adjustments are identified, and the taxable profit is determined. The Corporation Tax Return, computations and any supporting schedules are then prepared for submission to HMRC. For a director in Minchinhampton running a small limited company, this work can be handled alongside the year-end accounts so that the figures line up and the appropriate disclosures are included, depending on the company's circumstances.
Statutory accounts are the year-end accounts prepared under the applicable accounting framework and, where required, delivered to Companies House. A Corporation Tax Return, such as the CT600, is submitted to HMRC and deals with taxable profit and the Corporation Tax position. The two use overlapping figures but serve different purposes, follow different rules and go to different recipients. Preparing and submitting a CT600 does not by itself complete the company's Companies House accounts, confirmation statement or any other filing obligation.
Accounting profit is calculated under accounting standards, while taxable profit is calculated under tax rules. The two can differ because Corporation Tax rules may require adjustments — for example, for expenditure that is not allowable for tax, for capital allowances, or for items treated differently for tax than in the accounts. The CT600 and its supporting computations are where those adjustments are set out. Whether a company qualifies for the micro-entity accounting framework is a separate question, depending on the applicable criteria, the accounting period and the company's circumstances.
Not necessarily. The deadline for submitting the Corporation Tax Return to HMRC and the deadline for paying the Corporation Tax due are separate, and the payment date is often earlier than the filing date. Penalties and interest can apply if either is missed, so it is worth confirming the exact dates that apply to your company's accounting period. We can flag the relevant dates as part of the preparation work, but responsibility for filing and paying on time rests with the company and its directors.
Being dormant for Corporation Tax purposes and being dormant for Companies House purposes are not the same thing. If a company has never traded and HMRC has agreed it is dormant, it may not need to submit Corporation Tax Returns for that period, but Companies House obligations such as the confirmation statement and accounts can still apply. Equally, not every dormant company must continue filing returns indefinitely — it depends on HMRC's records and the company's activity. It is worth checking the position with HMRC or an accountant before assuming no return is required.