What's included

  • CT600 corporation tax return preparation
  • Tax computation and adjusted profit calculation
  • Capital allowances review (AIA, writing down allowances)
  • R&D tax credit eligibility check (quoted separately if applicable)
  • Carried-forward loss utilisation
  • Corporation tax liability calculation
  • Filing with HMRC
  • Payment deadline notification

Who it's for

All UK limited companies. Corporation tax is charged on company profits - if your company makes a profit or has certain income, a CT600 must be filed within 12 months of the accounting period end, and tax paid within 9 months and 1 day.

Frequently asked questions

For companies with profits up to £1.5m, corporation tax must be paid 9 months and 1 day after the end of the accounting period. The CT600 return must be filed within 12 months. For example, if your year ends 31 March 2025, payment is due by 1 January 2026 and the return by 31 March 2026.

As of April 2023, the main rate of corporation tax is 25% on profits above £250,000. Companies with profits of £50,000 or less pay 19%. A marginal relief taper applies between £50,000 and £250,000. We factor in the correct rate when calculating your liability.

There are legitimate ways to reduce your tax liability - capital allowances (deducting the cost of assets against profit), pension contributions, salary vs dividend structuring, and R&D credits if you qualify. We review each of these as part of preparing your CT600.

R&D (Research and Development) tax relief allows qualifying companies to claim a tax credit or enhanced deduction for spending on innovation - developing new products, processes, or software. If you think you might qualify, book a call and we'll assess whether it's worth pursuing. It's quoted separately.

Ready to get your accounting sorted?

Book a free 30-minute discovery call. No obligation - we'll explain exactly what we'd do for you and what it costs.