CT600 Tax Return Filing in Caerphilly – 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 your company's Corporation Tax position for an accounting period, including the taxable profit or loss, the Corporation Tax calculated on that profit, and any reliefs, allowances or adjustments that apply. The CT600 is filed electronically with HMRC and is accompanied by the supporting figures used to arrive at the numbers in the return, such as the Corporation Tax computation and, where required, a copy of the accounts.

A company generally needs to file a Company Tax Return if HMRC has issued a notice to deliver one, or if the company has a Corporation Tax liability, taxable income or gains, or trading activity that brings it within the scope of Corporation Tax. Because the requirement depends on each company's own circumstances, position and period, it is worth checking your specific situation rather than assuming a general rule applies. If you are unsure whether your company needs to file, or whether a dormant or inactive period still requires a return, we can review your position and confirm what is needed.

Yes. They are two separate filings with two different bodies. The statutory accounts are prepared under the applicable accounting framework and are delivered to Companies House, where they become part of the public record. The CT600 is the Company Tax Return submitted to HMRC to report the Corporation Tax position. The accounts and the tax return are usually prepared from the same accounting records, and the accounting figures often form the starting point for the Corporation Tax computation, but the documents themselves, the deadlines that apply to them, and the organisations they go to are all different.

No. The Corporation Tax computation is the working schedule that starts with your accounting profit and applies the tax adjustments needed to arrive at taxable profit, which is then used to calculate the Corporation Tax due. It shows the reasoning behind the numbers, including items that are added back or deducted, and any reliefs or losses applied. The CT600 is the return form itself, which reports the outcome of that computation to HMRC. A complete filing usually involves both: the computation to show how the figures were reached, and the CT600 to submit them.

If a micro-entity company is within the scope of Corporation Tax, or has received a notice from HMRC requiring a Company Tax Return, it generally needs to file a CT600 in the same way as any other company. There is no separate micro-entity version of the return. The micro-entity framework affects how the statutory accounts are prepared and what they disclose — it does not by itself decide whether Corporation Tax is payable or how much is due. That depends on the company's own income, expenses, adjustments and taxable position for the period.

We typically need your accounting records for the period, such as a trial balance or profit and loss account and balance sheet, along with bank statements, sales and purchase records, payroll information and any previous returns or computations. It also helps to have details of capital purchases, loans, director's transactions, any income treated differently for tax purposes, and any losses brought forward. The company's UTR, registration details and accounting period dates are needed to submit the return. If your records are incomplete or held in different places, we can help you work out what is missing and how to pull it together.

Taxable profit usually starts with the profit shown in your accounts and is then adjusted for tax purposes. Common adjustments include adding back expenditure that is not allowable for Corporation Tax, such as certain entertaining or fines, and deducting items that are treated differently for tax, such as some capital allowances instead of depreciation. Income that is taxed under different rules may also be treated separately. Once those adjustments are made, the resulting taxable profit is used to calculate the Corporation Tax liability for the period. The exact adjustments depend on your company's transactions and circumstances.

No, they are separate obligations. Filing the CT600 tells HMRC what your company's taxable profit and Corporation Tax position is for the period. Paying Corporation Tax is the separate act of settling the liability that arises from that position, and the payment is made on a different basis and to a different schedule than the return itself. It is possible for a return to be filed showing no tax payable, and it is also possible for tax to become payable before or independently of the return being submitted, so both items need to be tracked and managed.