Limited company tax return

A limited company tax return is the CT600, filed with HMRC together with the tax computation and accounts. It is due twelve months after the accounting period ends, but the Corporation Tax payment is due earlier, nine months and one day after the period end.

Taxable profit starts from accounting profit, then adjusts for disallowable costs such as entertaining, adds back depreciation, claims capital allowances on qualifying assets, applies losses and reliefs, and accounts for any director's loan charge. The CT600 reports the result and the tax due.

Miss the filing deadline and HMRC charges a penalty that increases with delay, with higher penalties for repeated lateness. Late payment attracts interest from the due date. Where the first period exceeds twelve months, two returns are required covering the split periods.

Capital allowances, loss relief choices, pension contributions, and where genuinely applicable research and development relief, all change the liability. These need evidence and correct treatment, not optimism, and we explain what we can and cannot support.

We prepare the accounts, produce the computation, send you a draft with the tax figure and payment date, and file after your approval. You receive the submission receipt and a clear payment reference.

Rates, thresholds and deadlines quoted here reflect the current UK position and current HMRC and Companies House guidance. Check GOV.UK, or ask us, before relying on them for your own business.