Corporation Tax returns (CT600)
CT600 Corporation Tax returns, computations and tax planning for UK limited companies.
This service at a glance
Every UK limited company must file a Company Tax Return (CT600) each year, even if it made a loss or has no tax to pay. We prepare the tax computation from your accounts, claim available reliefs and file the return with HMRC.
What’s included
- Corporation Tax computation and CT600 with iXBRL-tagged accounts
- Capital allowances claims, including full expensing and the Annual Investment Allowance
- Marginal relief calculations where profits fall between £50,000 and £250,000
- Director’s loan account and s455 checks
- Losses, group relief and R&D signposting
- A reminder of exactly how much to pay and by when
Rates and deadlines
The small profits rate is 19% for profits up to £50,000 and the main rate is 25% above £250,000, with marginal relief in between. Tax is usually payable nine months and one day after the end of the accounting period, and the return must be filed within 12 months.
Plan ahead
Salary versus dividend planning, pension contributions and the timing of asset purchases can all make a real difference. We’ll flag opportunities when we prepare your accounts – not after the year end has passed.
Get a fixed quote for your company tax return.