CT600 Tax Return Filing in Walton-on-Thames: Prepare and File Your Company Tax Return with HMRC

A CT600 is the formal Company Tax Return that a company submits to HMRC to report its Corporation Tax position for an accounting period. It sets out things such as the company's turnover, its profit before tax as shown in the accounts, and the tax adjustments that have been made to arrive at taxable profit and the resulting Corporation Tax liability or repayment position. The CT600 is filed with HMRC, not with Companies House, and it is the document that HMRC uses to assess the company's Corporation Tax position for that period.

A company generally needs to file a Company Tax Return where HMRC has issued a notice to deliver one, and there are also situations in which a company may need to notify HMRC that it is within the charge to Corporation Tax even if it has not received a notice. Whether that applies to your company depends on its circumstances — for example, whether it has traded, whether it has taxable income or gains, and whether HMRC has asked for a return. Because the rules depend on the individual company's position, it is worth checking your own obligations rather than assuming that a dormant or quiet year means nothing needs to be filed.

Yes, they are two separate filings. Statutory accounts are prepared under an accounting framework and filed with Companies House as part of the company's public reporting obligations. The CT600 is the Corporation Tax Return filed with HMRC, and it reports the company's tax position rather than simply reproducing the accounts. The two are connected because the profit in the accounts is usually the starting point for the Corporation Tax computation, but the figures reported to HMRC can differ from the figures in the accounts once tax adjustments are made. Filing one does not discharge the obligation to file the other.

It can do, yes. Size classification for accounting purposes and the obligation to file a Company Tax Return are two different things. A company that qualifies as a micro-entity may still be within the charge to Corporation Tax and may still be required to file a CT600 with HMRC. What the micro-entity framework affects is how the statutory accounts are prepared and how much detail they include — it does not create a special tax return and it does not by itself determine whether Corporation Tax is payable. The right answer depends on the company's own circumstances and taxable position.

The Corporation Tax computation is the working paper that starts with the company's accounting profit and adjusts it to reach taxable profit — for example by adding back disallowable expenditure, deducting allowable items, or applying capital allowances. The CT600 is the return itself, where the results of that computation are reported to HMRC in the required format. In practice, the computation sits behind the CT600 and supports the figures entered into it. Preparing one without the other is possible in theory, but a properly supported return normally relies on a clear computation.

Most CT600 Tax Return Filing work starts from accurate accounting records for the period, so the key inputs are usually the company's bookkeeping or trial balance, its statutory accounts or draft accounts, details of fixed asset additions and disposals, and information on anything that is treated differently for tax than for accounting — such as business entertaining, non-deductible expenses, or income that is exempt. It also helps to have the company's registration details, previous returns, and any relevant correspondence from HMRC to hand. The exact list depends on the company's activities, and having the records organised early makes the whole process smoother.

No. Filing the CT600 and paying any Corporation Tax that is due are separate obligations. The return reports the company's position and calculates the liability, but the payment itself is made separately and is subject to its own rules and timescales. It is possible to file a return showing a liability, a nil position, or a repayment depending on the company's circumstances. Because the timing and mechanics of payment differ from the filing itself, it is worth understanding both so that nothing is overlooked.

Yes. A company can appoint an agent or adviser to prepare the Company Tax Return and submit it to HMRC on its behalf, and many companies choose to do so because of the technical detail involved in the tax adjustments. When a company does this, the directors remain responsible for the accuracy of the information provided, so it is important to supply complete and correct records. A good adviser will talk you through the figures and the adjustments made, so you understand the return you are submitting rather than simply signing it off.