CT600 Tax Return Filing in Ballymoney: Prepare and Submit Your Company Tax Return to HMRC

A CT600 is the form used to submit a Company Tax Return to HMRC. It sets out the company's Corporation Tax position for an accounting period, including details of income, deductible expenses, profits chargeable to Corporation Tax and the resulting tax figure. It is filed electronically with HMRC and is normally supported by a Corporation Tax computation and a copy of the statutory accounts. The CT600 is a tax document — it is not the same as the statutory accounts filed at Companies House, and it is not the same as a Confirmation Statement or a VAT Return.

A company normally needs to file a Company Tax Return if it is within the charge to Corporation Tax and HMRC has issued a notice to deliver a return. That can apply even where no Corporation Tax is actually payable for the period, for example where profits are covered by losses or reliefs. A company that has received a notice must respond to it, so the starting point is usually to check whether HMRC has requested a return — and to consider the company's own circumstances, such as whether it has been dormant or newly incorporated, before assuming either that a return is or isn't required.

Yes, they are separate documents with separate purposes and separate recipients. Statutory accounts are prepared under an accounting framework and filed with Companies House as part of the public record. The CT600 is a tax return submitted to HMRC to report the company's Corporation Tax position. The same underlying bookkeeping usually feeds both, and the statutory accounts are typically the starting point for the tax computation, but the figures reported to HMRC can differ from the accounts after tax adjustments. Filing one does not automatically satisfy the other obligation.

Yes. The Corporation Tax computation is the working paper that starts with the company's accounting profit and adjusts it to arrive at taxable profit — for example by adding back disallowable expenditure and applying tax-specific reliefs and allowances. The CT600 is the return itself, which reports the resulting figures to HMRC. In practice the two go hand in hand: a well-prepared CT600 is backed by a computation that explains where the numbers came from, which is useful both for your own records and if HMRC raises a query.

It can, yes. Micro-entity status affects how the statutory accounts are prepared and filed — it does not create a distinct tax return or exempt a company from Corporation Tax. If a micro-entity company is within the charge to Corporation Tax and HMRC has issued a notice to deliver a return, that company will normally need to submit a CT600. Whether Corporation Tax is actually payable is a separate question that depends on the company's taxable profits and circumstances. Preparing accounts under a simpler framework does not by itself determine the tax liability, and the tax computation should still be prepared properly rather than assuming the accounts figure is the taxable figure.

In most cases you will need the company's accounting records and a set of accounts or trial balance for the period, details of income and expenditure, information on fixed assets and any purchases or disposals, records of any losses brought forward, and paperwork supporting items that may need a specific tax treatment. It also helps to have the company's registration details, the accounting period dates, and any previous return or computation for continuity. The exact list depends on the company's activities, so it is worth checking what applies to your circumstances before starting.

Taxable profit usually starts with the accounting profit shown in the accounts, and is then adjusted. Items that are recognised in the accounts but not allowable for tax are typically added back, while tax-specific reliefs and capital allowances are generally deducted or claimed. The result is the profit that Corporation Tax is calculated on. This is why a company can be profitable in its accounts and still have a different taxable profit — and why a tax adjustment review matters rather than simply copying the accounts figures onto the return.

No — filing and payment are separate obligations. The CT600 reports the company's Corporation Tax position for the period, while the payment of any Corporation Tax due is handled through HMRC's payment process. A company might file a return showing no tax payable, and equally a company might have a payment to make that is dealt with on its own timetable. When we prepare and file a CT600, we can explain what the return shows and what that means for the company, so you know where you stand on both the filing and the payment side.