Corporation Tax returns (CT600)
Prepared, checked and filed with HMRC for a fixed fee
A Company Tax Return (CT600) tells HMRC your company's taxable profit and the Corporation Tax due. It must be filed within 12 months of the end of the accounting period, and the tax is due sooner: 9 months and 1 day after the period ends.
Trust Ledger Accounting prepares and files your CT600 together with your annual accounts for a fixed £199 + VAT, within 5 working days of receiving complete records.
| Fixed fee | £199 + VAT for CT600 and accounts together |
|---|---|
| Turnaround | 5 working days from complete records, or 2 working days with express (+£50 + VAT) |
| Filing deadline | 12 months after the end of the accounting period |
| Payment deadline | 9 months and 1 day after the end of the accounting period |
What is included
- Full preparation of your company's CT600 and tax computation
- Calculation of your exact Corporation Tax liability
- Capital allowances and other reliefs identified and claimed
- Adjustments for expenses that are not allowable for tax
- Loss relief claims where your company has made a loss
- Filing with HMRC, with the tagged (iXBRL) accounts and computation
- The amount to pay, the payment reference and the due date, in writing
Corporation Tax rates
| Taxable profit | Rate |
|---|---|
| £50,000 or less | 19% (small profits rate) |
| £50,000 to £250,000 | 25%, reduced by marginal relief |
| Over £250,000 | 25% (main rate) |
These limits are reduced for short accounting periods and shared between associated companies. Source: GOV.UK, Corporation Tax rates.
Late filing penalties
| Time after the deadline | Penalty |
|---|---|
| 1 day | £200 |
| 3 months | Another £200 |
| 6 months | HMRC estimates the bill and adds 10% of the unpaid tax |
| 12 months | Another 10% of any unpaid tax |
If a return is late 3 times in a row, the £200 penalties rise to £1,000 each. Source: GOV.UK, penalties for late filing.
What we need from you
- Access to your bookkeeping (FreeAgent, Xero or a spreadsheet), or bank statements for the full year
- Sales invoices and purchase receipts
- Payroll summaries, if you run a payroll
- Last year's accounts and Corporation Tax return
- Your Companies House authentication code and HMRC Unique Taxpayer Reference (UTR)
See all prices on our pricing page, or read about company accounts filing.
Figures checked against GOV.UK and last updated on .
Enquire about Corporation Tax
Common questions
Do I need to file a CT600 if my company made no profit?
Yes. If HMRC has sent a notice to deliver a Company Tax Return, you must file one even if the company made a loss or has no tax to pay.
When is Corporation Tax due?
For most small companies, Corporation Tax is due 9 months and 1 day after the end of the accounting period. That is before the CT600 filing deadline, which is 12 months after the period ends.
How much does a CT600 cost?
We charge a fixed £199 + VAT for the CT600 and the annual accounts together. The return has to be sent with accounts and a tax computation, so we price them as one job.
Can you file only the CT600 if my accounts are already done?
Yes. Tell us what has already been prepared and we will quote for the return alone.
Can I file a CT600 without an accountant?
Yes, but you now need commercial software, because HMRC's free online filing service has closed.