Annual Accounts and Corporation Tax Return: What Is Included?

Year-end accounts: balance sheet, notes and, for HMRC, the profit and loss account, prepared under the framework your company qualifies for. Companies House filing after director approval. A Corporation Tax computation adjusting accounting profit for tax, including disallowed expenses, capital allowances, losses and any associated-company effect on the rate.

The CT600 itself, submitted with the accounts and computation in iXBRL format through commercial software; HMRC's free joint filing service closed in March 2026. You should receive copies of what was filed, confirmation of acceptance and a note of the tax due and when to pay it.

Bank, loan and director's loan balances reconciled; debtors, creditors and accruals reviewed; fixed asset additions classified for capital allowances; and dividend paperwork compared with available distributable reserves. Overdrawn director's loan accounts can create an additional Corporation Tax charge under section 455 if not repaid within nine months of the year end.

Rates depend on profits: the 19% small profits rate applies up to £50,000, the 25% main rate above £250,000 and marginal relief between, with limits divided for associated companies and short periods. A good service explains which applied rather than only reporting the total.

Ongoing bookkeeping or catch-up processing, VAT returns, payroll and RTI submissions, director Self Assessment, the confirmation statement, changes to officers or shares, R&D claims and tax-planning advice. These may be offered as add-ons or packages but are not part of a basic year-end price.

Government charges are also separate: the online confirmation statement fee is £50 from 1 February 2026 and may change again. Corporation Tax itself is paid by the company to HMRC, not to the accountant.

Accounts are normally due at Companies House nine months after the accounting reference date for a private company. Corporation Tax is usually payable nine months and one day after the period ends; the CT600 is due 12 months after it ends. Large companies pay by instalments and follow different timing.

Missing the Companies House deadline triggers an automatic penalty starting at £150 and rising to £1,500 for accounts over six months late, doubled when accounts are late in consecutive years. HMRC charges £100 for a late CT600, a further £100 at three months, and tax-geared penalties after six and twelve months.

Ask whether the price covers both filings, the computation, query handling, a review meeting and amendments after approval. Check whether it assumes software records are already reconciled, how many bank accounts and transactions are included, and how prior-year or overdue work is charged.

Our one-off Year End Accounts and CT600 price is set by turnover band and company type, with VAT and any statutory fee itemised at checkout. If the records need significant correction, we quote that separately before starting.

Micro-entity accounts are simpler, but the CT600 and computation are still required for a trading company. A dormant company may not need to file a Company Tax Return if HMRC has been told it is dormant, but it still files accounts and a confirmation statement.

LLPs file accounts at Companies House and a partnership return (SA800) instead of a CT600, with members reporting their shares personally. Choose the product that matches the entity rather than a generic limited-company price.