Corporation Tax Return for Micro Companies in North Yorkshire
- 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 report a limited company submits to HMRC setting out its profits for an accounting period and the Corporation Tax that is due, where any is payable. It is a company filing rather than a personal one, so the return is made in the name of the company and covers the company's own income, chargeable gains and allowable deductions. Most companies deliver the return electronically, and HMRC's own form for doing so is the CT600.
The CT600 is the form HMRC uses for a Company Tax Return. It records the company's details, the accounting period covered, the figures taken from the company's accounts and the tax calculation, and it is normally submitted online alongside a tax computation and, in many cases, the statutory accounts in the required format. The CT600 is not the statutory accounts themselves — it is the tax return that reports the company's position to HMRC.
No. There is no separate micro-entity CT600, and micro-entity status does not create a separate Corporation Tax regime. A company that qualifies for the micro-entity accounting framework still deals with Corporation Tax through the standard Company Tax Return process, using the same CT600 form as other companies. Eligibility for that framework depends on the applicable criteria, the accounting period and the company's circumstances, and it affects how the statutory accounts are prepared and what they disclose rather than how the tax return is filed.
Preparation usually begins with a review of the company's financial information for the period, such as the profit and loss account, the balance sheet and the underlying records. From there, the accounting profit or loss is considered, relevant tax adjustments may be identified, and taxable profit is determined before the return and supporting computation are prepared for submission to HMRC. The exact work depends on the company's circumstances — for example whether it has capital expenditure, disallowable costs, losses carried forward or other tax matters to reflect.
Statutory accounts are the company's financial statements, prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return is a tax filing submitted to HMRC, and a CT600 is the form used for it. They are prepared for different recipients, serve different purposes and can fall due on different dates, so completing one does not automatically complete the other. Filing accounts at Companies House is not the same as filing a CT600 with HMRC, and neither HMRC nor Companies House approves or endorses accounts prepared by an accountant.
Accounting profit and taxable profit are calculated on different bases. Corporation Tax rules can require adjustments, such as adding back expenditure that is not allowable for tax, replacing accounting depreciation with capital allowances where applicable, or treating certain items differently for tax purposes. The profit shown in the statutory accounts is therefore a starting point rather than the final taxable figure, which is why a separate tax computation normally accompanies the return.
The deadline for submitting the Corporation Tax Return and the deadline for paying any Corporation Tax due are separate dates, and they do not necessarily fall at the same time. Corporation Tax is generally payable before the return itself has to be filed, so a company can owe tax before its CT600 is due. The dates depend on the end of the accounting period and the company's circumstances, so it is worth confirming them for your own period rather than assuming the two align.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes. A company that HMRC treats as dormant for a period may not need to submit a Corporation Tax Return for that period, but that does not by itself remove its Companies House obligations, such as filing a confirmation statement or accounts where required. A company is also not expected to keep submitting Corporation Tax Returns indefinitely once dormant status has been agreed. If a dormant company later starts trading again, that change needs to be reported to HMRC.