Our corporation tax support
CT600 preparation
Your company tax return, reconciled to statutory accounts and ready for review.
Tax computations
Reconciling accounting profit to taxable profit, including standard adjustments and disallowable items.
Tax working papers
Referenced working papers supporting every figure, built for audit trail and sign-off.
Capital allowances
Qualifying expenditure, annual investment allowance, full expensing and writing-down allowance claims.
Loss relief
Trading loss carry-back, carry-forward and group relief options.
Group relief support
Group relief claims and surrenders across connected companies.
Deferred tax
FRS 102 and FRS 105-compliant deferred tax calculations.
R&D tax relief support
Review of qualifying expenditure, claim calculation and supporting documentation.
Marginal relief
Calculations for profits between the small profits rate and main rate thresholds.
Quarterly instalment payments
Forecasting and scheduling for large companies paying by instalments.
HMRC correspondence
Responses, technical analysis and supporting schedules for enquiries.
Tax planning support
Scenario modelling and relief identification for financial decisions.
Why corporation tax compliance matters
Late or incorrect filings can lead to HMRC penalties, interest and formal enquiries. Accurate filing protects your standing with HMRC and makes sure you neither overpay nor miss reliefs.
- Avoiding HMRC penalties
- Meeting statutory obligations
- Maintaining business credibility
- Financial transparency
- Effective tax planning
- Cash flow management
- Investor confidence
- Risk reduction
Corporation tax deadlines
| Requirement | Deadline | Why it matters |
|---|---|---|
| Corporation tax registration | Within 3 months of starting to trade | Failure to register can result in penalties |
| Accounting period | Usually your financial year (max 12 months) | The basis for all tax calculations |
| Corporation tax payment | 9 months and 1 day after period end | Late payment triggers interest |
| CT600 submission | 12 months after period end | Late filing penalties apply immediately |
| Statutory accounts filing | 9 months after year end (private companies) | Companies House penalties apply |
| Confirmation statement | At least every 12 months | Non-filing can lead to strike-off |
| Record retention | At least 6 years from period end | Needed to support figures in an enquiry |
| Quarterly instalments | Large companies, paid in-year | Interest on underpaid instalments |
FAQs
Frequently asked questions
What is corporation tax?
A tax on the taxable profits of UK limited companies and certain other organisations, reported to HMRC on the CT600 return.
Who needs to file a CT600?
Every UK limited company must file one for each accounting period, even if no tax is due.
What is included in your service?
CT600 preparation and filing, computations, capital allowances, loss relief, group relief, deferred tax, R&D relief support, marginal relief and full working papers.
Can you assist with HMRC enquiries?
Yes, by preparing supporting schedules and technical analysis.
Which software do you use?
IRIS, CCH, TaxCalc, BTCSoftware, Sage, Xero, QuickBooks, FreeAgent, CaseWare and Excel.
How secure is my financial information?
Encrypted platforms, restricted access controls and confidentiality agreements aligned with UK GDPR.
Do you provide tax planning support?
Yes, by identifying reliefs, allowances and structuring opportunities.