CT600 Support: Corporation Tax Return for Micro Companies in Settle
- 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 company submits to HMRC to report its profits for Corporation Tax purposes and work out how much tax is due. For most companies this is done through a CT600 form, filed online along with the supporting information HMRC requires. Whether a return is needed, and for which periods, depends on the company's circumstances — for example whether it has been trading, whether it has been dormant for Corporation Tax purposes, or whether HMRC has issued a notice requiring a return.
The CT600 is the standard form used to submit a Company Tax Return to HMRC. It sets out the company's accounting period, its turnover and profit figures, the tax adjustments that have been made, and the resulting Corporation Tax liability or repayment position. It is filed electronically, usually alongside a copy of the statutory accounts and a computation showing how taxable profit has been arrived at. In other words, the CT600 is the vehicle for the return — the two terms are often used together.
No. There is no separate, distinct CT600 that only micro companies use. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its own circumstances and the applicable requirements. Micro-entity status relates to the accounting framework used for preparing and filing financial statements, not to a different Corporation Tax regime. The way the figures are presented in the accounts may differ, but the return itself is prepared and submitted in the normal way.
Preparation typically starts 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 — items that are treated differently for tax than for accounting — so that taxable profit can be determined. The Corporation Tax Return is then prepared and, where applicable, submitted to HMRC. Company directors in Settle often find the adjustments stage the most valuable part of the process, because it is where the accounts and the tax return genuinely diverge.
They are two separate documents with two separate purposes. Statutory accounts are prepared for the company's members and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report profits for tax purposes. 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 give professional or regulatory approval to accounts prepared by an accountant.
The profit shown in statutory accounts is calculated under accounting rules, while taxable profit is calculated under tax rules, and the two do not always match. Some expenses shown in the accounts may be disallowed or restricted for tax, while other reliefs and allowances may reduce taxable profit. Timing differences can also push income or deductions into a different period for tax purposes. Identifying and documenting these tax adjustments is a normal part of preparing a Corporation Tax Return.
Not necessarily. HMRC sets a deadline for submitting the Corporation Tax Return and a separate deadline for paying the Corporation Tax due, and the payment date can fall earlier than the filing date. The exact dates depend on the company's accounting period and its circumstances. It is worth confirming the specific dates that apply to your company rather than assuming that filing and paying happen at the same time, as missing either one can lead to avoidable correspondence from HMRC.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes. A company that is dormant for Corporation Tax may not need to submit a return for a period, depending on HMRC's requirements and its circumstances, but this does not automatically remove its Companies House filing obligations, such as the confirmation statement or dormant accounts where applicable. It is also not the case that every dormant company must keep submitting Corporation Tax Returns indefinitely. The position should be reviewed for each period.