CT600 Tax Return Filing in Alexandria — Prepare and File Your Company Tax Return with HMRC

A CT600 is the form used to submit a Company Tax Return to HMRC. It reports a company's Corporation Tax position for an accounting period, setting out figures such as turnover, trading profits, deductions and any tax payable or repayable. The CT600 is a tax return filed with HMRC, not a document filed with Companies House, and it is normally submitted alongside a Corporation Tax computation that shows how the taxable profit figure was arrived at.

Yes — they are separate documents with separate purposes and separate filing destinations. Statutory accounts are prepared for the company's members and filed with Companies House. The CT600 is a tax return submitted to HMRC. The two are related because the accounts usually provide the starting point for the Corporation Tax figures, but they are not interchangeable and a company can have filed its accounts with Companies House while its CT600 is still outstanding.

A CT600 is generally required by companies within the charge to UK Corporation Tax. Whether a specific company needs to file for a particular accounting period depends on its circumstances — for example, whether it was trading, dormant, newly incorporated, or part of a group, and whether HMRC has issued a notice requiring a return. Because the requirement is circumstance-dependent, it is worth confirming your position before assuming you have nothing to file.

A company that qualifies as a micro-entity is not automatically exempt from Corporation Tax filing. If the company is within the charge to Corporation Tax and a return is required, a CT600 must be prepared and submitted in the normal way. The simplified accounting arrangements available to micro-entities affect how the accounts are prepared, but they do not replace the CT600 obligation. Equally, not every micro-entity will have a Corporation Tax liability — that depends on the company's taxable position.

No. The CT600 is the return — the form submitted to HMRC. The Corporation Tax computation is the supporting calculation that starts with your accounting profit and applies the relevant tax adjustments, such as adding back disallowable expenditure and allowing capital allowances, to arrive at taxable profit. The computation is what explains the figures reported on the CT600, and HMRC may ask to see it, so the two should always be prepared as a matched pair.

Taxable profit starts with the profit shown in the accounts and is then adjusted. Typical adjustments include adding back items of expenditure that are not allowable for Corporation Tax purposes, deducting capital allowances in place of depreciation, and dealing with income that is taxed differently or not taxed at all. The result is taxable profit, which may be higher or lower than the accounting profit. The specific adjustments depend entirely on the company's transactions and circumstances.

No — the filing obligation and the payment obligation are separate. Submitting a CT600 tells HMRC what the company's Corporation Tax position is for the period; paying Corporation Tax, where a liability arises, is a distinct step with its own timetable. A company can file a complete and accurate return and still need to make a payment, or file a return showing no liability at all. Keeping track of both separately is sensible.

The CT600 goes to HMRC and the statutory accounts go to Companies House, so they are technically separate filings with separate requirements. However, the CT600 needs to be supported by accurate financial figures and a Corporation Tax computation, which normally means the accounts need to be prepared first. Filing an incomplete or unsupported return is not advisable, and preparing the accounts and the tax return together is usually the most reliable approach.

Yes. A company can appoint an agent or accountant to prepare and file its Company Tax Return with HMRC, and many directors choose to do exactly that because it removes the burden of getting the tax adjustments right. The company remains responsible for the accuracy of what is submitted, so working with someone who checks the figures, explains the adjustments and keeps records organised is the practical priority.

At a minimum, you would normally need the accounting records for the period, the completed statutory accounts or a trial balance, details of income and expenditure, capital purchases and disposals, and any other tax-relevant transactions such as dividends, loans or group items. Prior-year returns and computations are also useful context. The fuller and more organised the records, the smoother the Corporation Tax computation and the CT600 filing will be.