CT600 Tax Return Filing in Kings Newton — Prepare and File Your Company Tax Return with HMRC

A CT600 is the name of the form used to submit a Company Tax Return to HMRC. It reports a company's Corporation Tax position for an accounting period, including details of income, allowable deductions and the resulting taxable profit, along with the Corporation Tax calculated on it. It is a tax filing rather than a company law filing, and it is submitted to HMRC rather than to Companies House. The figures in a CT600 are usually supported by the company's accounts and by a Corporation Tax computation that shows how taxable profit was arrived at.

Whether a CT600 Tax Return Filing is required depends on the company's circumstances. A company is generally expected to notify HMRC when it starts to trade and, where HMRC requires a return, to submit a Company Tax Return for the relevant accounting period. Some dormant or non-trading companies have different obligations. Because the requirement depends on your company's own situation — whether it is trading, whether HMRC has issued a notice to file, and what activity took place in the period — it is worth checking your position rather than assuming that a return is or is not needed. We can review your circumstances and confirm what applies to you.

Yes. They are two separate filings made to two different bodies. Statutory accounts are prepared and filed with Companies House as part of your company law obligations, while the CT600 is a Company Tax Return submitted to HMRC. The two documents share much of the same underlying information, but they serve different purposes and can differ in presentation and content. Filing one does not satisfy the other, so a company needs to deal with both obligations. We can help make sure both are handled and that the figures tie together sensibly.

No, though they work closely together. The Corporation Tax computation is the working document that starts with your accounting profit and applies the relevant tax adjustments to arrive at taxable profit and the resulting Corporation Tax figure. The CT600 is the return itself, through which those figures are reported to HMRC. In practice, the computation supports the return: it shows how the numbers in the CT600 were reached, which is important for accuracy and for explaining your position if HMRC queries it. Preparing the computation carefully is usually the most detailed part of the process.

There is no separate micro-entity CT600 form, and being a micro-entity does not automatically remove the need to report to HMRC. Where HMRC requires a Company Tax Return from the company, that return must be submitted, regardless of the accounting framework used to prepare the accounts. Equally, being a micro-entity does not automatically mean Corporation Tax is payable — whether there is a liability depends on the company's taxable profit and its particular circumstances. The accounting framework used for the accounts does not by itself determine the Corporation Tax position; that is worked out through the tax computation.

The CT600 is submitted to HMRC, while statutory accounts are filed with Companies House, so the two are not interchangeable and one does not stand in for the other. Depending on the circumstances, HMRC may expect accounts and a tax computation to be provided alongside the Company Tax Return, so it is common for the accounts and the return to be prepared together even though they are filed separately. In practice, preparing the accounts and the Corporation Tax figures as a connected exercise reduces the risk of inconsistencies and makes the whole reporting cycle easier to manage.

Taxable profit is not simply the profit shown in your accounts. The starting point is usually the accounting profit for the period, which is then adjusted for items treated differently for tax purposes. Common examples include adding back expenditure that is not allowable as a deduction, and accounting for income or costs that fall into a different period or category under tax rules. Capital allowances may also replace or adjust for depreciation in the tax calculation. Because these adjustments depend entirely on the transactions a company has actually entered into, there is no single formula that fits every business — which is why a Corporation Tax computation is prepared on a company-by-company basis.

No — filing and payment are separate obligations. Submitting the Company Tax Return reports your company's Corporation Tax position to HMRC and shows the amount calculated as due, if any. Payment of any liability is handled separately, and HMRC sets its own timescales for both filing and payment, which depend on your company's accounting period and circumstances. It is also possible to submit a return showing no Corporation Tax payable. Keeping your records organised and knowing what has been filed and what has been paid helps avoid confusion between the two.