Corporation Tax Return for Micro Companies in Newington
- 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 filing a company makes to HMRC to report its taxable profits or losses for an accounting period. It sets out the company's income, allowable deductions and any reliefs or adjustments that apply, so HMRC can work out what Corporation Tax is due. Most UK limited companies need to deal with one, although the exact position depends on the company's circumstances — a company that is dormant for Corporation Tax purposes may have different obligations. Micro Entity Accounts can assist eligible micro companies and small limited companies in Newington with preparing and submitting a Corporation Tax Return.
A CT600 is the formal name of the Company Tax Return form used to report Corporation Tax to HMRC. It is submitted to HMRC rather than to Companies House, and it is normally accompanied by the company's statutory accounts and a tax computation where those are required. The CT600 captures the figures HMRC needs, including profits, adjustments and any reliefs being claimed. Getting it right means making sure the figures agree with the underlying accounting records and with any accounts prepared for the period.
No. There is no separate “micro-entity CT600u201d. A micro company deals with Corporation Tax through the same Corporation Tax Return process as other companies, using the CT600 and any supplementary pages that apply to it. What differs is usually the accounting framework used to prepare the statutory accounts, not the nature of the tax return itself. Micro-entity status is an accounting matter, subject to the applicable eligibility criteria, the length of the accounting period and the company's circumstances, and it does not create a separate Corporation Tax regime.
Preparation usually begins with reviewing the company's financial information for the accounting period, including the profit or loss shown in the accounts. From there, relevant tax adjustments are considered — for example, expenditure that is not allowable for tax, or capital allowances that may be available — to arrive at the taxable profit. The CT600 is then completed with the figures and disclosures required, ready for submission to HMRC. Depending on the company's circumstances, extra information or supplementary pages may also be needed.
Statutory accounts are the financial statements a company prepares under the applicable accounting framework, and they are delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is a tax filing submitted to HMRC. They serve different purposes and go to different bodies, so dealing with one does not automatically deal with the other. Companies House and HMRC each set their own filing requirements, and the company remains responsible for meeting both where they apply.
Accounting profit is calculated using accounting standards, while taxable profit is calculated using Corporation Tax rules. The two figures can differ because some expenses are not allowable for tax, certain items of income may be treated differently, and reliefs such as capital allowances may reduce the taxable amount. A tax computation bridges that gap by setting out the adjustments made. This is why the profit reported in a set of statutory accounts is not necessarily the figure on which Corporation Tax is calculated.
The deadline for submitting the Corporation Tax Return is separate from the deadline for paying the Corporation Tax, and the two generally do not fall on the same date. Payment is usually due earlier than the filing deadline, and the exact dates depend on the company's accounting period and circumstances. It is worth noting both dates as soon as the accounting period ends, because missing either can lead to interest or penalties. HMRC can confirm the dates that apply to your company, or we can help you check them.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and a company can be treated differently by each. A company that is dormant for Corporation Tax may not need to submit a Corporation Tax Return for a particular period, although it may still have Companies House obligations such as filing a confirmation statement. Equally, a company that is dormant for Companies House purposes may still have HMRC obligations depending on its circumstances. It is worth confirming both positions rather than assuming one follows from the other.