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

A CT600 is the form used to deliver a Company Tax Return to HMRC. It sets out a company's Corporation Tax position for an accounting period, covering items such as trading income, other income and chargeable gains, the deductions and reliefs being claimed, and the resulting Corporation Tax liability or repayment position. The CT600 is submitted to HMRC, not to Companies House, and it is normally supported by a copy of the company's accounts and a Corporation Tax computation prepared on the same figures. In practice, CT600 Tax Return Filing means preparing those supporting documents, checking that they agree with each other, and then filing the return through HMRC-recognised software.

Broadly, a company that is within the charge to Corporation Tax and that has received a notice to deliver a Company Tax Return from HMRC needs to file one. Most active limited companies fall into this category. Some companies, such as those that are dormant or not trading, may not need to file unless HMRC has issued a notice requiring it — and the exact position depends on the company's own circumstances rather than on a single rule that fits every business. If you are unsure whether your company is expected to file, it is worth checking your HMRC correspondence and taking advice rather than assuming either way.

Yes, they are separate documents with separate obligations. Statutory accounts are prepared under an applicable accounting framework, such as FRS 105 for micro-entities or FRS 102 for larger companies, and are filed with Companies House. A CT600 is a tax return submitted to HMRC and reports the company's Corporation Tax position. The two draw on the same bookkeeping records and the figures should be consistent, but filing accounts with Companies House does not satisfy the Company Tax Return obligation, and filing a CT600 does not satisfy the Companies House obligation. A Confirmation Statement and any VAT Returns are separate again, and each has its own purpose.

It can, yes. Micro-entity status is an accounting classification that affects how statutory accounts are prepared and filed — it does not exempt a company from Corporation Tax or from the requirement to deliver a Company Tax Return where HMRC has issued a notice to do so. Equally, being a micro-entity does not automatically mean the company owes Corporation Tax; that depends on the company's taxable position and its own circumstances. What micro-entity status may affect is the volume and simplicity of the figures feeding into the tax calculation, which can make CT600 Tax Return Filing more straightforward, but it does not remove the need to consider adjustments between accounting profit and taxable profit.

They are different, although they are closely connected. The Corporation Tax computation is the set of workings that starts with the company's accounting profit, makes the necessary tax adjustments — such as adding back disallowable expenditure or replacing depreciation with capital allowances — and arrives at the taxable profit and the resulting Corporation Tax liability. The CT600 is the return form on which those results are reported to HMRC. In other words, the computation explains how you got to the figures; the CT600 is how you declare them. Both normally form part of a complete Company Tax Return submission.

Useful starting points include the company's accounting records and trial balance for the period, the statutory accounts, a fixed asset register or capital expenditure detail, breakdowns of income and expense categories, details of any reliefs or allowances being claimed, and the previous year's return or computation for comparison. You will also need the company's Unique Taxpayer Reference, the accounting period dates, and any correspondence from HMRC about the filing. Having this information organised in advance makes the CT600 Tax Return Filing process faster and reduces the chance of queries or inconsistencies between the accounts and the return.

No. Filing the return and paying any Corporation Tax due are two separate obligations. The CT600 reports the company's position and calculates the liability; payment is made separately to HMRC, and the date by which payment is due depends on the company's circumstances and the accounting period involved. It is possible to have filed a return accurately and still have a payment obligation outstanding, just as it is possible to have no liability to pay while still needing to file. Keeping both strands of your Corporation Tax admin organised — the reporting and the payment — helps you avoid unnecessary HMRC contact.

If a Company Tax Return is filed after the due date, HMRC may charge penalties and interest, and the amount will depend on how late the return is and on the company's particular circumstances. There is no single outcome that applies to every case, and we would not suggest otherwise. The practical point is that late filing is best avoided: keeping accurate records through the year, preparing the Corporation Tax computation early and diarising the filing date all reduce the risk. If you have already missed a date, the priority is to bring the filing up to date with properly prepared figures.