Corporation Tax Return for Micro Companies in Portland
- 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 submits to HMRC to report its profits for an accounting period and work out the Corporation Tax due. In practice it is made up of a completed CT600 form, a set of accounts prepared in the required format and a tax computation showing how taxable profit has been calculated. Most UK companies must submit a return for each accounting period unless HMRC has confirmed otherwise, and directors remain responsible for making sure it is correct and on time.
The CT600 is the form HMRC uses for a Company Tax Return. It captures the company's details, the accounting period, the figures from the accounts and the tax calculation, and it is normally filed online alongside tagged accounts and a computation. When people talk about 'filing the Corporation Tax Return', the CT600 is usually the document they mean. Preparing it properly means the numbers must reconcile with the accounts and with the underlying records.
No. There is no separate Corporation Tax Return for Micro Companies and micro-entity status does not create its own tax regime or its own version of the CT600. A micro company deals with Corporation Tax through the same return process as any other limited company, subject to its own circumstances and the figures involved. Micro-entity status instead relates to the accounting framework a company may use when preparing its statutory accounts, and eligibility depends on the applicable criteria, the accounting period and the company's circumstances.
Depending on the company's circumstances, preparation can involve reviewing the company's financial information, considering the accounting profit or loss, identifying relevant tax adjustments, determining taxable profit and preparing the required Corporation Tax Return for submission to HMRC. Common adjustments include disallowable expenditure, depreciation added back and capital allowances claimed in its place. The process is much the same for a director running a company from Portland as for one anywhere else in the UK, but the adjustments and the level of detail depend entirely on the individual company's trading activity and records.
They are two separate documents with two separate purposes and two separate recipients. Statutory accounts are prepared under the Companies Act framework and delivered to Companies House where required, while a Corporation Tax Return such as a CT600 is submitted to HMRC to report profits and calculate tax. Companies House does not approve the accounts in a professional or regulatory sense, and HMRC does not approve statutory accounts either. Completing one does not automatically complete the other, so directors should treat their Companies House filing obligations and their Corporation Tax obligations as distinct.
Corporation Tax rules require adjustments, so the profit shown in the statutory accounts is often not the same as the taxable profit. Expenses that are disallowable for tax purposes are added back, depreciation is usually replaced by capital allowances, and some income or expenditure falls into a different period for tax than it does for accounting. The result can be a taxable profit that is higher or lower than the accounting figure. That is why a tax computation sits alongside the accounts rather than the accounts being used on their own.
No, and it is a common source of unnecessary trouble. HMRC sets a deadline for submitting the Corporation Tax Return and a separate deadline for paying the Corporation Tax due, and the payment date usually arrives before the filing date. Directors should not assume the two fall together, and where a company expects to owe tax it is worth planning for the payment well before the return is prepared. You can check the current deadlines that apply to your company on GOV.UK or ask us to confirm them for your accounting period.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two are assessed separately. A company may have no Corporation Tax liability and still hold Companies House filing obligations such as a confirmation statement or accounts, so dormant status does not automatically remove those duties. Equally, not every dormant company has to keep submitting Corporation Tax Returns indefinitely, as it depends on HMRC's position and the company's circumstances. If you are unsure where your company stands, it is worth checking before assuming nothing needs to be filed.