Corporation Tax Return for Micro Companies in Somerse
- 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 formal report a company makes to HMRC covering its income, deductions and the Corporation Tax position for an accounting period. For a UK limited company, that return normally takes the form of a CT600. It is separate from anything the company sends to Companies House, and preparing it properly means starting with the company's financial records and then applying Corporation Tax rules to arrive at the taxable profit figure. Directors of small companies in Somerse follow the same basic process as any other UK company.
The CT600 is the HMRC form used to submit a Company Tax Return. It sets out company details, the accounting period, the figures drawn from the accounts and the tax adjustments that apply, followed by the calculation of Corporation Tax due or repayable. It is submitted to HMRC electronically, with supporting computations and accounts usually filed alongside it. A CT600 is not delivered to Companies House, and filing it does not, by itself, satisfy any other filing obligation the company may have.
No. There is no separate micro-entity Corporation Tax Return. A company that meets the micro-entity criteria for accounting purposes still deals with Corporation Tax through the applicable Corporation Tax Return process, which for a limited company normally means a CT600. Micro-entity status affects how statutory accounts may be prepared and delivered to Companies House; it does not create a distinct Corporation Tax regime or a different version of the form. Whether a company qualifies for that accounting framework depends on the relevant criteria, the accounting period and its circumstances.
Depending on the company's circumstances, preparation can involve reviewing the financial information for the period, considering the accounting profit or loss, identifying relevant tax adjustments such as disallowable expenditure or capital allowances, and determining the taxable profit. From there the Corporation Tax figure is calculated and the return is prepared for submission to HMRC, normally with supporting computations. Where records are incomplete or the company's affairs have changed during the year, further review may be needed before the figures can be finalised.
They do different jobs and go to different places. Statutory accounts are the financial statements prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, such as the CT600, is submitted to HMRC and deals with taxable profit and the Corporation Tax liability. Companies House does not approve statutory accounts professionally or regulatorally, and HMRC does not approve them either. Preparing and filing one does not automatically complete the other.
Accounting profit is produced under accounting standards, while taxable profit is produced under tax legislation, so the two commonly diverge. Corporation Tax rules can require adjustments, for example adding back expenditure that is not allowable for tax, or claiming reliefs and allowances that reduce taxable profit, such as capital allowances on qualifying plant and machinery. The profit shown in the accounts is therefore usually the starting point of the calculation rather than the finished answer, and the adjustments that apply depend on the company's own transactions.
Not necessarily. The deadline for submitting the Corporation Tax Return and the deadline for paying any Corporation Tax due are separate, and they do not always fall on the same date. Directors should check the dates that apply to their own company and accounting period rather than assuming one date covers both. It is generally worth preparing early, because leaving figures to the last minute can make it harder to resolve queries or correct anything that looks inconsistent.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and a company can be dormant for one while still having obligations for the other. Being dormant for Corporation Tax does not automatically remove every Companies House filing requirement, and dormant companies do not necessarily keep submitting Corporation Tax Returns indefinitely. The position depends on the company's circumstances and on what HMRC has been told, so directors in Somerse who are unsure should confirm it before assuming no return is required.