CT600 Tax Return Filing in Lewes – Prepare and File Your Company Tax Return with HMRC

The CT600 is the form HMRC uses for a Company Tax Return. It is the return a company submits to report its Corporation Tax position for an accounting period, setting out figures such as turnover, trading profits, allowable deductions and the resulting taxable profit, together with the tax calculation that supports the return. A CT600 is filed with HMRC rather than Companies House. It is a tax return, not a set of accounts, although the figures in it are usually derived from the company's accounts and adjusted where tax rules require it.

Yes, these are two separate filing obligations with two separate bodies. Statutory accounts are prepared for the company's members and filed with Companies House, and they present the company's financial position and performance under the relevant accounting framework. The CT600 is a Company Tax Return submitted to HMRC, reporting the company's Corporation Tax position for the period. A company may be required to do both, and the figures in each are related but not identical, because the accounts are prepared on accounting principles while the tax return reflects tax rules. Filing one does not satisfy the requirement to file the other.

No. The Corporation Tax computation is the working paper that starts with the company's accounting profit, applies the relevant tax adjustments, and arrives at the taxable profit and the Corporation Tax liability. The CT600 is the return form on which those results are reported to HMRC. In practice the two go hand in hand: the computation provides the figures and the audit trail, and the CT600 presents them. Preparing the computation carefully is what makes the CT600 accurate and defensible if HMRC ever asks questions.

It depends on the company's circumstances. Preparing micro-entity accounts does not exempt a company from Corporation Tax obligations, and where HMRC requires a Company Tax Return, a micro-entity company submits the same CT600 form as any other company. Whether a return is required, and whether any Corporation Tax is actually payable, depends on the company's own situation and taxable position. Some companies will have nothing to pay but still have a filing requirement; others may need to report a liability. Because the rules turn on individual circumstances, it is worth checking your position rather than assuming micro-entity status settles the question.

We typically need the company's accounting records and draft or final accounts for the period, details of income and expenditure, fixed asset additions and disposals, any capital allowances claims, brought-forward losses, and information about items treated differently for tax than in the accounts. Company and period details, plus a note of any previous returns or correspondence with HMRC, are also helpful. The more complete and organised your records are, the smoother the Corporation Tax computation and the CT600 filing will be. If your records are not in order, tell us early — it is far easier to sort out before the return is prepared.

The starting point is the accounting profit shown in the company's accounts. From there, tax adjustments are applied: expenditure that is not allowable for tax purposes is added back, income that is not taxable may be deducted, capital allowances are claimed in place of accounting depreciation, and reliefs or losses are brought into the calculation where they apply. The end result is the taxable profit, on which any Corporation Tax liability is based. This is why taxable profit and accounting profit often differ, and why a CT600 should never simply repeat the profit figure from the accounts without a computation behind it.

No, filing and payment are separate obligations. Submitting a Company Tax Return tells HMRC what the company's Corporation Tax position is for the period. Paying Corporation Tax is a distinct step, and the amount due is worked out from the tax computation rather than from the accounts alone. A company could have a filing requirement with no tax to pay, or tax to pay with payment due on a different timetable from the return itself. Both need to be diarised separately so neither is overlooked.

Yes. A company can authorise an agent to prepare and submit its Company Tax Return to HMRC, and many companies choose to do this so that the Corporation Tax computation, the tax adjustments and the return itself are all handled in one place. If you would like us to act for your company, we will confirm what authorisation is needed and what information we require from you. The company remains responsible for the accuracy of what is submitted, so the process works best when you share complete records and flag anything unusual early.

If a Company Tax Return is filed after the date HMRC expects it, HMRC can charge penalties, and interest may also apply to any tax paid late. The exact outcome depends on the length of the delay, whether any tax is outstanding, and the company's filing history, so it is not something that can be predicted in advance. The practical response is to submit the return as soon as possible, and to get in touch if you are unsure what is outstanding or what HMRC needs from you. Letting us review the position can help you understand the next steps.