CT600 Tax Return Filing in Purley: Preparing and Filing Your Company Tax Return with HMRC

A CT600 is the formal Company Tax Return that a UK company submits to HMRC to report its Corporation Tax position for an accounting period. It sets out details such as the company's income, allowable deductions, taxable profit and the Corporation Tax calculated as a result, along with other information HMRC requires about the company and the period covered. A CT600 is submitted online, usually alongside a Corporation Tax computation and a copy of the company's accounts prepared under the applicable accounting framework. It is a tax filing, not a Companies House filing.

A company that is within the scope of Corporation Tax and has been issued a notice to deliver a Company Tax Return by HMRC is normally required to file a CT600 for the relevant accounting period, even if there is no Corporation Tax to pay. Not every company receives a notice, and whether a return is required can depend on the company's specific circumstances, such as whether it has been dormant or newly incorporated. Because the position varies from company to company, it is worth checking the notice you have received and taking advice on your own obligations rather than assuming a rule applies universally.

Yes — they are two separate filings with two different purposes. Statutory accounts are prepared under an applicable accounting framework and are filed with Companies House, where they become part of the public record for the company. A CT600 is filed with HMRC and reports the company's Corporation Tax position. The two documents are connected because the figures in the accounts provide the starting point for the Corporation Tax work, but they are not interchangeable, and filing one does not satisfy the obligation to file the other. Companies need to keep both filing obligations in view.

No. The CT600 is the return form itself, while the Corporation Tax computation is the supporting calculation that arrives at the company's taxable profit and the resulting Corporation Tax. The computation starts from the accounting profit in the accounts and applies any necessary tax adjustments — for example, adding back expenditure that is not allowable for tax, or dealing with capital expenditure in the way the tax rules require rather than the way it was treated in the accounts. The resulting taxable profit figure is then reflected in the CT600. Preparing a clear computation makes the return easier to review and supports the figures reported to HMRC.

It can, yes. Filing a CT600 is not limited to larger companies, and a micro-entity may need to submit a Company Tax Return if it has Corporation Tax obligations and has been required to deliver a return. Being a micro-entity affects how the statutory accounts may be prepared and how much detail has to be disclosed, but it does not change the fact that a CT600 is the standard Company Tax Return used to report to HMRC. Equally, filing a CT600 does not mean Corporation Tax is automatically payable — that depends on the company's taxable position.

Taxable profit usually begins with the accounting profit shown in the company's accounts, and then tax adjustments are applied to reach the figure that is actually chargeable to Corporation Tax. Those adjustments may include adding back items of expenditure that are not allowable as a deduction for tax purposes, deducting items that are allowable for tax but were not treated as an expense in the accounts, and dealing with capital expenditure in line with the relevant tax rules rather than as an accounting cost. Income that is treated differently for tax may also need to be reflected. The result is the taxable profit used in the Corporation Tax computation and reflected in the CT600, which is why it often differs from the accounting profit.

They are separate obligations. Filing the CT600 is about reporting your company's tax position to HMRC within the filing requirements that apply to your company. Paying Corporation Tax is about settling any liability that arises from that position, and the payment arrangements and timescales are handled separately from the return itself. In practice this means a company could have a return to file and no tax to pay, or a tax liability to settle alongside its filing. Keeping the two clearly separated in your records helps avoid confusion.

If a Company Tax Return is filed later than required, HMRC may apply penalties or charge interest, and the amount involved generally depends on how late the return is and the circumstances of the case. Late payment of any Corporation Tax due can also attract interest. Rather than waiting to see what HMRC issues, it is usually better to act as soon as you realise a return is outstanding — gathering the records, preparing the computation and submitting the CT600 as quickly as possible, and speaking to HMRC or a professional adviser about your position if you are unsure what is required.