Corporation Tax Return for Micro Companies in Portsmouth
- 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 HM Revenue & Customs to report its income, profits and any losses for an accounting period, and to show how much Corporation Tax is due, where applicable. It is a company-level obligation rather than a personal tax return, and it is normally prepared using the CT600 form together with supporting tax computations and, where relevant, supplementary pages. A company within the charge to Corporation Tax will usually need to deal with this process for each accounting period, subject to its circumstances.
A CT600 is the form HMRC uses for a Company Tax Return. It brings together the figures from the company's accounts and the tax computations, sets out the taxable profit and any adjustments or reliefs claimed, and is submitted to HMRC electronically. Depending on the company's circumstances, additional information or supplementary pages may be required — for example, where there are particular types of income, expenditure or reliefs. Once submitted, the CT600 forms the basis of the company's Corporation Tax position for that period.
No. Micro-entity status is an accounting concept: it affects how a company's statutory accounts are prepared and what they disclose, and eligibility depends on the applicable criteria, the accounting period and the company's circumstances. It does not create a separate Corporation Tax regime or a different type of CT600. A micro company deals with Corporation Tax through the same Corporation Tax Return process as other companies, although the level of detail involved and the nature of any tax adjustments can differ.
Preparation generally begins with a review of the company's financial information for the accounting period, including the accounting profit or loss shown by the books and records. We then consider the tax adjustments Corporation Tax rules may require — for example, disallowable expenditure or capital allowances, depending on the company's circumstances — in order to arrive at the taxable profit. The CT600 and supporting computations are then prepared for submission to HMRC. The exact steps depend on the company's transactions, its accounting framework and the period in question.
Statutory accounts are the annual accounts a company prepares under the applicable accounting framework, and they are delivered to Companies House where required. A Corporation Tax Return, normally in the form of a CT600, is submitted to HMRC instead. They are different documents with different purposes and different recipients: filing statutory accounts with Companies House is not the same as filing a CT600 with HMRC, and preparing one does not automatically complete the other. HMRC does not approve statutory accounts, and Companies House does not approve accounts in a professional or regulatory sense.
The profit reported in statutory accounts is prepared under accounting rules, while taxable profit is calculated under Corporation Tax rules. The two can differ because tax legislation requires certain items to be adjusted — expenses that are not allowable for tax, income treated differently for tax purposes, or reliefs and allowances claimed separately, depending on the company's circumstances. This is why a tax computation normally supports the CT600 and reconciles the accounting profit to the taxable profit.
There are two separate deadlines to keep in mind: the deadline for submitting the Corporation Tax Return to HMRC, and the deadline for paying the Corporation Tax due. These do not always fall on the same date, and the payment date can arrive before the filing date, so it is worth planning for both. The exact dates depend on the company's accounting period and its circumstances, and HMRC publishes the applicable requirements. We can help Portsmouth companies keep track of what is due and when.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and the two are assessed separately. A company that has stopped trading may still have obligations to HMRC, and a company that is dormant for Companies House purposes may still need to notify HMRC or confirm its position. It is not automatically the case that every dormant company continues to submit Corporation Tax Returns indefinitely, so the position should be reviewed for the specific company and period.