CT600 Tax Return Filing in Framlingham – 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 income, deductible expenses and profits for an accounting period, and sets out the Corporation Tax that is due, repayable or nil. The CT600 is a Corporation Tax document submitted to HMRC. It is not the same as your statutory accounts, which are prepared under company law and filed with Companies House, even though both documents are usually built from the same accounting records.

A company generally needs to file a Company Tax Return when HMRC has issued a notice to deliver one, and there are circumstances in which a return is required even if no Corporation Tax ends up being payable. Certain companies may also be treated as dormant for Corporation Tax purposes and not need to file. Because the position depends on your company's own circumstances and HMRC's notices, it is worth confirming your obligation rather than assuming that no tax means no return.

Yes, and this is one of the most common points of confusion. Statutory accounts are prepared under the Companies Act framework and delivered to Companies House; they are a public filing. The CT600 is a tax return submitted to HMRC that reports your Corporation Tax position. They are related because the accounts usually provide the starting figures, but they are prepared for different purposes, filed with different bodies, and follow different rules. Filing one does not discharge the obligation to file the other.

No, although they work together. The Corporation Tax computation is the working that starts with your accounting profit, applies the necessary tax adjustments, and arrives at your taxable profit and the resulting Corporation Tax liability. The CT600 is the return form on which those conclusions are reported to HMRC. You need the computation first, because the figures entered on the CT600 should reflect the tax-adjusted position rather than simply the profit shown in the accounts.

Possibly, depending on its circumstances. There is no separate micro-entity version of the CT600 — the same return applies. What micro-entity status affects is the accounts: a qualifying company may prepare simpler statutory accounts, often under FRS 105, and those go to Companies House. That accounting framework does not automatically determine the Corporation Tax position, and not every micro-entity will owe Corporation Tax. If HMRC has issued a notice to deliver a return, or your company has a Corporation Tax liability to report, CT600 Tax Return Filing will be needed.

The accounting profit shown in your accounts is the starting point, not necessarily the finishing line. The Corporation Tax computation adjusts that figure to reach taxable profit. Adjustments might include adding back expenditure that is not allowable for tax, claiming capital allowances instead of deducting the accounting depreciation charge, and accounting for income or costs that are taxed or relieved in a different period. This is why taxable profit can differ from the profit reported in your statutory accounts, and why reviewing the adjustments carefully matters before the return is submitted.

Broadly, we need your accounting records for the period — typically a trial balance or completed bookkeeping, plus bank statements, sales and purchase records, payroll and subcontractor information where relevant, details of asset purchases and disposals, and any other income such as interest or rental receipts. It also helps to have your previously filed accounts and returns, and any correspondence from HMRC. If your bookkeeping is already in good shape, the process is quicker; if not, we can discuss what needs tidying up first.

No. Filing and payment are two separate obligations. Submitting the Company Tax Return tells HMRC what your company's liability is; paying the tax is a separate action, and the payment timing can differ from the filing timing. It is possible to file on time and still owe tax, or to have no tax to pay and still have a return to submit. Keeping both dates in view — and keeping your Corporation Tax records organised — avoids unnecessary complications.

HMRC has its own rules for late filing and late payment, and these can involve penalties and interest charges. The exact outcome depends on the circumstances and HMRC's published guidance, so we would always recommend checking the current position or asking us rather than relying on a general rule of thumb. If you think a deadline has been missed, the sensible step is to get the return prepared and submitted as soon as you can, and to keep clear records of what happened.