UK Corporation Tax (CT600)

Corporation tax returns, statutory accounts, and HMRC compliance for UK limited companies

UK Corporation Tax (CT600)

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UK Corporation Tax (CT600)

TAX NOVA GLOBAL SOLUTIONS LLP provides comprehensive UK Corporation Tax compliance and advisory services for UK limited companies. We prepare statutory accounts under FRS 102 / FRS 105, compute corporation tax liabilities, and file CT600 returns with HMRC — ensuring full compliance and identifying all available tax reliefs.

UK Corporation Tax compliance involves the preparation of annual statutory accounts, detailed tax computations, and filing of the CT600 return with HMRC within 12 months of the company's accounting period end. Our UK CT practice manages the full compliance cycle — bookkeeping review, statutory accounts preparation, tax computation, CT600 filing, and HMRC correspondence — coordinated remotely from India.

  • CT600 filing within HMRC deadlines — Corporation Tax return filed within 12 months of accounting period end, with payment due 9 months and 1 day after the period end.
  • Statutory accounts preparation — UK statutory accounts prepared under FRS 102 (full) or FRS 105 (micro-entity) standards and filed with Companies House.
  • Capital allowances & reliefs — Identification and claim of Annual Investment Allowance (AIA), writing down allowances, R&D tax credits, and other available reliefs.
  • HMRC correspondence management — All HMRC queries, payment notices, and correspondence handled professionally and responded to within required timeframes.

What We Cover

Detailed breakdown of our UK Corporation Tax (CT600) services

Corporation Tax Return (CT600) Filing

Preparation and submission of the CT600 Corporation Tax return to HMRC for the company's accounting period, covering all income sources, deductions, reliefs, and tax payable computation.

UK Statutory Accounts Preparation

Preparation of annual statutory accounts including Balance Sheet, Profit & Loss Account, notes to accounts, and directors' report — prepared under FRS 102 (small companies) or FRS 105 (micro-entities) and filed with Companies House.

Tax Computation & Allowances

Detailed tax computation covering adjustments to accounting profit, capital allowances (AIA, WDA, SBA), loss relief, group relief, and other deductions available under the Corporation Tax Act 2010.

R&D Tax Credit Claims

Preparation and submission of R&D tax relief claims for qualifying UK companies under the SME scheme or RDEC scheme, including technical documentation and qualifying expenditure identification.

HMRC Correspondence & Resolution

Management of all HMRC correspondence — enquiry notices, payment demands, penalty notices, and information requests — with professional responses prepared and submitted within required deadlines.

Corporation Tax Planning

Advisory on legitimate corporation tax planning strategies including timing of income/deductions, group relief utilisation, pension contributions, and the use of available tax reliefs.

Dividend & Salary Planning

Advisory on tax-efficient remuneration strategies for director-shareholders — including optimal salary/dividend mix — considering Corporation Tax, Income Tax, National Insurance, and personal allowances.

CT61 & Quarterly Instalment Payments

Filing of CT61 returns for companies paying interest subject to withholding tax, and advisory on quarterly instalment payment (QIP) obligations for large companies.

Who This Service Is For

Clients we regularly assist with UK Corporation Tax (CT600)

UK Limited Companies (Ltd)
Indian-Owned UK Subsidiaries
E-Commerce Businesses in the UK
IT & Consulting Companies
Property Investment Companies
Holding Companies

Frequently Asked Questions

Common questions about our UK Corporation Tax (CT600) service

When is the CT600 due?

The CT600 must be filed with HMRC within 12 months of the end of the company's accounting period. Corporation Tax is payable 9 months and 1 day after the accounting period end. For large companies (taxable profits over £1.5 million), quarterly instalment payments apply.

What is the current UK Corporation Tax rate?

From April 2023, the UK Corporation Tax rate is 25% for companies with profits over £250,000. Companies with profits up to £50,000 pay 19% (small profits rate). Marginal relief applies for profits between £50,000 and £250,000.

Can a dormant UK company still have CT600 obligations?

A dormant company (as defined by HMRC) is generally exempt from filing CT600. However, HMRC must be notified of dormancy. A company that was trading and has become dormant must continue to file until HMRC confirms dormancy status. Companies House and HMRC definitions of 'dormant' differ.

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