How do I file a company tax return?

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All limited companies are required by law to complete a Company Tax Return and sent to Her Majesty’s Revenue and Customs (HMRC) within a certain period. HMRC will issue a “notice to deliver a tax return” at the end of a company’s accounting period.

Before filing a tax return

You should have registered your business with Companies House before providing HMRC with the following details:

  • The date you began to trade (the start date of your company’s first accounting period)
  • Your company name and registered number (provided to you by Companies House)
  • Your main business address
  • The type of business you do
  • The date of your annual accounts period
  • The name and home address of the company directors.

To file a company tax return

  1. Companies must register with HMRC to obtain a user ID and password to file online
  • Companies must file their Corporation Tax Return (CT600) online with HMRC. The documents which must be submitted alongside the CT600, are the accounts and Corporation Tax calculations
  • Accounts must also be filed with Companies House either online or via the post. To file online, companies must contact Companies House to obtain a different authentication code from HMRC.

What do I need to include?

The Statutory accounts

  • profit and loss account (income statement)
  • balance sheet (statement of financial position)
  • notes
  • directors’ report.

Company Tax return

The main information contained within the return is:

  • details about the company
  • calculation of the corporation tax due
  • details of any capital allowances claimed
  • details of any losses claimed.

Corporation Tax computation (calculation)

If you are preparing and filing your company’s Corporation Tax computation, you should be completely confident in doing it yourself, if not, you should seriously consider hiring an accountant to do it for you or you may face a hefty financial penalty. 

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