CT600 Tax Return Filing in Barking: Prepare and File Your Company Tax Return with HMRC

A CT600 is the Company Tax Return form used to report a company's Corporation Tax position to HMRC. It sets out the company's income, deductions and taxable profit for an accounting period, along with the resulting Corporation Tax calculation. The figures in it generally start from the company's accounts but are then adjusted where the tax rules require it.

A Company Tax Return is the submission made to HMRC that reports how much Corporation Tax a company owes, or confirms that no liability arises, for a given accounting period. The CT600 is the main form used for this, supported by a Corporation Tax computation and, where relevant, a copy of the statutory accounts. It is a tax filing rather than a public filing.

A company will normally need to file a Company Tax Return when HMRC has issued a notice to file. This applies to many limited companies, but the exact position depends on the company's circumstances — for example, whether it has been trading, whether it has taxable profits, and whether HMRC has asked for a return. Some dormant or non-trading companies may not need to file. If you are unsure whether a CT600 is required for your company, it is worth checking before the filing date passes.

Yes. Statutory accounts are prepared for the company's members and filed with Companies House, while a CT600 is a tax return submitted to HMRC. They draw on similar underlying records and are usually prepared at the same time, but they serve different purposes, go to different bodies, and follow different rules. Preparing the accounts does not, by itself, complete the Corporation Tax filing.

The CT600 is the form HMRC receives; the Corporation Tax computation is the working that supports it. The computation starts with the accounting profit from the accounts and applies the necessary tax adjustments to arrive at taxable profit and the Corporation Tax liability. The computation is not the same document as the CT600, but it is normally prepared alongside it so the figures on the return can be explained and checked.

There is no separate micro-entity version of the CT600, so a company that qualifies as a micro-entity follows the same general rules as any other company. Whether a return is needed depends on HMRC's requirements and the company's own circumstances, and whether Corporation Tax is payable depends on the company's taxable position. Qualifying as a micro-entity for accounts purposes does not automatically determine the company's Corporation Tax liability.

The two obligations are separate: accounts go to Companies House, and the Company Tax Return goes to HMRC. In practice, the figures used for the tax return are normally taken from the accounts, so completing the accounts first usually makes the tax filing far more straightforward. Trying to prepare a reliable CT600 without completed accounts tends to create extra work and increases the risk of inconsistencies between the two filings.

Typically you will need the company's accounting records for the period, the completed or draft accounts, details of income and expenditure, capital allowances and other reliefs being claimed, any losses brought forward, and details of tax already paid. It also helps to have the company's unique taxpayer reference and the relevant accounting period dates to hand. Where records are incomplete, we can help you work out what is missing and how to fill the gaps.

Taxable profit starts with the accounting profit shown in the company's accounts, and then adjustments are made for items treated differently for tax purposes. That might include adding back expenditure that is not allowable for Corporation Tax, deducting items that are deductible but not in the accounts, and applying capital allowances instead of depreciation. The result is the taxable profit used to calculate the Corporation Tax liability, which is why the two figures often differ.

No. Filing the CT600 and paying any Corporation Tax due are separate obligations that follow their own timetables. Submitting the return tells HMRC what the company's position is; payment settles any liability that arises. It is possible to file a return showing no Corporation Tax payable, and equally possible to owe Corporation Tax that must be paid separately. It is worth keeping both dates in view.

Yes. A company can appoint an agent to prepare and submit its Company Tax Return to HMRC, and many directors choose to do this so the computation and the return are handled together. We can prepare the CT600, work through the tax adjustments, and submit the filing on your company's behalf, keeping you informed at each stage.

If a Company Tax Return is filed after the due date, HMRC may issue penalties, and interest can accrue on any Corporation Tax that remains unpaid. The consequences depend on how late the return is and on the company's own circumstances, so penalties are not something that can be predicted in advance. The practical approach is to file as soon as the figures are ready and to speak to HMRC or a professional adviser promptly if you think a deadline has been missed.