Corporation Tax Return for Micro Companies in Montpelie
- 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 formal report a limited company makes to HMRC covering its profits or losses for an accounting period and the Corporation Tax that arises, if any. It is a tax filing rather than a Companies House filing, and it sits alongside the wider compliance work a company has for that period. For most companies the return is completed using HMRC's CT600 form and submitted online, supported by computations and, in many cases, a copy of the statutory accounts.
The CT600 is the Company Tax Return form issued by HMRC. It captures the company's details, the accounting period covered, the figures from the accounts, any adjustments made for tax purposes and the resulting Corporation Tax position, together with supplementary pages where the company's circumstances require them. Once complete, the CT600 is submitted to HMRC, and it is HMRC — not Companies House — that receives this return.
No. There is no separate micro-entity CT600. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as any other small limited company, subject to its own circumstances and the entries its figures require. Micro-entity status is an accounting framework matter, and eligibility for it depends on the applicable criteria, the accounting period and the company's individual position. It does not create a distinct Corporation Tax regime or a different return form.
Preparation usually involves reviewing the company's financial information for the period, considering the accounting profit or loss, identifying any tax adjustments that apply, arriving at the taxable profit and then completing the required Corporation Tax Return for submission to HMRC. The exact steps vary with the company's activity, its transactions and whether there are items such as disallowable expenditure, capital allowances or losses brought forward. Because the work depends on the circumstances, it is difficult to describe a single standard process that fits every company.
Statutory accounts are the company's formal annual accounts, and where required they are delivered to Companies House. A Corporation Tax Return, such as a CT600, is a tax filing submitted to HMRC. The two documents draw on similar underlying records but serve different purposes and go to different recipients, so filing one does not complete the other. Preparing and submitting a CT600 does not, on its own, discharge a company's Companies House obligations, which may also include a confirmation statement.
The profit shown in the statutory accounts is prepared under accounting rules, while taxable profit is calculated under Corporation Tax rules, and the two do not always match. Certain items of expenditure may be disallowed, other allowances or reliefs may be available, and adjustments can be needed to bridge the gap. This is why a CT600 normally relies on a tax computation rather than simply repeating the reported profit figure.
Not necessarily, and it is important to treat them as two separate dates. The deadline for submitting the Corporation Tax Return and the deadline for paying any Corporation Tax due can fall at different points, so a company could be required to pay before or after the return itself is due. The applicable dates depend on the accounting period, and checking the position early helps avoid avoidable problems. A director should confirm the specific dates that apply to their company rather than assume the two align.
Dormancy for Corporation Tax purposes is a different test from dormancy for Companies House purposes, so the two should not be treated as interchangeable. A company that is dormant for Corporation Tax may not need to submit a Corporation Tax Return for a period, but dormancy does not automatically remove every Companies House filing obligation. Equally, not every dormant company must keep submitting Corporation Tax Returns indefinitely — the position depends on the company's circumstances and HMRC's requirements, and it is worth confirming before assuming a filing is or is not required.
Yes. We support eligible micro companies and small limited companies in Montpelie with Corporation Tax Return preparation, CT600 completion and submission to HMRC, including the computations and adjustments that sit behind the return. We will explain what information we need and how the figures are treated, so directors can see the basis of the return. If your company also needs statutory accounts or other compliance support, we can discuss how that fits together.