Corporation Tax Return for Micro Companies in Whitstable
- 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 how a limited company reports its taxable profit to HMRC for an accounting period and establishes the Corporation Tax due. It is normally submitted electronically and includes the CT600 form, a tax computation and, in most cases, the company's accounts in the required format. Submitting the return is a separate step from paying the tax, and it is also separate from the company's Companies House filings.
The CT600 is the HMRC form used to submit a Company Tax Return. It records the company's details, the accounting period, the figures taken from the accounts and the tax adjustments that lead to the taxable profit and the tax payable. Supplementary pages may be required depending on the company's circumstances, for example where particular types of income, losses or reliefs need to be reported.
No. There is no separate micro-entity CT600. Micro-entity status relates to the accounting framework a company may use when preparing its statutory accounts, not to a distinct Corporation Tax regime. A micro company generally deals with Corporation Tax through the same applicable Corporation Tax Return process as other companies, subject to its own circumstances. Whether the micro-entity accounting framework applies depends on the applicable criteria, the accounting period and the company's situation.
Preparation usually begins with a review of the company's financial information for the accounting period, including its accounting profit or loss. From there, relevant tax adjustments are identified — expenses that are not allowable for tax, and reliefs or allowances that may apply — so that taxable profit can be determined. The CT600, the tax computation and the supporting accounts are then prepared for submission to HMRC. Directors of small companies in Whitstable often ask what we need to get started; typically it is the period's accounting records, the statutory accounts and details of any significant or unusual transactions.
Statutory accounts are the annual accounts prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC and deals with taxable profit and the tax due. They serve different purposes and go to different recipients, so completing one does not automatically complete the other, and neither HMRC nor Companies House endorses the figures in the way that phrase might suggest — responsibility for the accounts and the return rests with the company and its directors.
Corporation Tax rules do not follow accounting profit exactly. Some costs included in the accounts may not be allowable for tax, while capital allowances or other reliefs may reduce taxable profit. These adjustments mean the profit reported in the statutory accounts can differ from the taxable profit used in the CT600, and the two figures are normally reconciled within the tax computation.
The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax are separate, and they are not usually the same date. Payment is generally due earlier than the return filing deadline, although the exact dates depend on the company's accounting period and circumstances. We can help you confirm the dates that apply to your company and plan around them, and it is worth checking early — particularly for a first accounting period or a newly incorporated company.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes; the two have different tests and different consequences. A company that is dormant for Corporation Tax may not need to file a Corporation Tax Return for a period, but that does not automatically remove its Companies House obligations, such as delivering accounts where required or filing a confirmation statement. Dormant status does not necessarily continue indefinitely either, and the position can change if the company starts trading again. Directors in Whitstable who are unsure which position applies can ask us to review the circumstances.