Corporation Tax Return for Micro Companies in Taunton
- 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 and work out the Corporation Tax due for an accounting period. In practice it is filed as form CT600, which HMRC calls the Company Tax Return. A limited company that is within the charge to Corporation Tax will usually need to submit one, although the exact position depends on the company's circumstances, its accounting period and whether HMRC has issued a notice requiring a return.
CT600 is the form HMRC uses for the Company Tax Return. It sets out the company's income and chargeable gains, any deductions and reliefs claimed, and the resulting Corporation Tax calculation, with supplementary pages used where particular types of income or relief apply. The CT600 is submitted to HMRC, not to Companies House, and is normally filed using HMRC-recognised software. We can prepare the return and the supporting computations on your behalf where applicable.
No. There is no separate micro-entity CT600. A micro company deals with Corporation Tax through the same Corporation Tax Return process as any other company within the charge to Corporation Tax, subject to its own circumstances and the applicable rules. Micro-entity status relates to the accounting framework used for statutory accounts under the small companies regime; it does not create a distinct Corporation Tax regime or a distinct return.
Preparation typically involves reviewing the company's financial information for the accounting period, considering the accounting profit or loss, identifying relevant tax adjustments, and arriving at the taxable profit used in the Corporation Tax calculation. The return and any supplementary pages are then completed and submitted to HMRC. The steps depend on the company's circumstances, for example whether capital allowances are available, whether some expenditure is not allowable for tax, or whether losses are being carried forward. For directors in Taunton, we can talk through the figures and explain what information is needed before the return is finalised.
They are separate documents with separate purposes and separate recipients. Statutory accounts are prepared for the company's members and delivered to Companies House where required, setting out the financial position and results for the period. A Corporation Tax Return such as the CT600 is submitted to HMRC to report taxable profits and the Corporation Tax due. Filing statutory accounts does not discharge the obligation to file a Corporation Tax Return, and the two should not be treated as interchangeable.
Corporation Tax rules do not follow accounting profit exactly. Some expenses recorded in the accounts may not be allowable for tax, certain income may be treated differently, and reliefs such as capital allowances can apply instead of accounting depreciation. Adjusting for these items produces the taxable profit used in the CT600. What adjustments are needed depends on what has been recorded in the accounts and on the company's particular circumstances.
The deadline for submitting the Corporation Tax Return to HMRC and the deadline for paying the Corporation Tax are separate and do not always fall on the same date. HMRC sets both by reference to the end of the company's accounting period, and the two dates can differ. It is worth confirming the position for your own period in advance rather than assuming a single date covers both filing and payment.
It depends which kind of dormancy applies. Being dormant for Corporation Tax purposes is assessed separately from being dormant for Companies House purposes, and the tests are not the same. A company may not need to file a Corporation Tax Return for a period in which it was not within the charge to Corporation Tax, but it may still have Companies House obligations such as accounts or a confirmation statement. It is also not automatically the case that a dormant company must continue filing Corporation Tax Returns indefinitely, so the position is best checked with HMRC or an accountant.