Straight answers when you need them.
Practical guidance for preparing your accounts, filing your Corporation Tax return and dealing with HMRC or Companies House.
SimpleCompanyTax help articles.
Every public help article, in one place.
How to file a CT600 for an unincorporated club or CASC
Follow the club journey for taxable returns, full or partial CASC exemption, accounts uploads and manual signatories.
Read guide →UPDATED 19 SEPTEMBER 2026Do golf clubs pay Corporation Tax?
How Corporation Tax applies to members’ golf clubs, visitor income, mutual trading and registered CASCs.
Read guide →UPDATED 22 SEPTEMBER 2026Can an unincorporated club file a CT600 without a balance sheet?
File an unincorporated club CT600 without supplying accounts, give your reason in support of box 90, or upload PDF or iXBRL accounts.
Read guide →UPDATED 15 OCTOBER 2026How to file a charity or CASC Corporation Tax return with CT600E
File a supported charity, CIO, SCIO or CASC full exemption claim, enter CT600E figures and upload accounts for HMRC.
Read guide →UPDATED 4 OCTOBER 2026Do charities pay Corporation Tax or need to file a tax return?
Understand charity tax exemptions, notices to file, small trading limits and when a CT600E claim still needs accounts.
Read guide →UPDATED 8 OCTOBER 2026Does a community amateur sports club need a Corporation Tax return?
CASC Corporation Tax returns, CT600E exemption claims and taxable returns when no exemption is claimed.
Read guide →UPDATED 4 OCTOBER 2026Where must a charitable company file its accounts?
Separate Companies House, Charity Commission and HMRC accounts requirements, PDF or iXBRL and September 2026 thresholds.
Read guide →UPDATED 22 SEPTEMBER 2026How to claim intangible amortisation or impairment on a CT600
Enter the accounting charge and prepared Part 8 deduction once, check trading and property shares, and review the resulting profit or loss.
Read guide →UPDATED 15 SEPTEMBER 2026Is amortisation of intangible assets tax deductible for a limited company?
Understand accounts-based Part 8 relief, the depreciation add-back, restrictions and how a prepared intangible deduction reaches the CT600.
Read guide →UPDATED 15 SEPTEMBER 2026Intangible asset impairment and Corporation Tax: franchise and software licence write-offs
Understand impairment versus realisation, full and partial tax deductions, and a worked example for a licence written down in micro-company accounts.
Read guide →UPDATED 22 SEPTEMBER 2026Director’s loan repaid within nine months: claiming section 458 relief
Claim qualifying repayments in CT600A Part 2 and understand A25, A45, nil tax and the current HMRC service rate.
Read guide →UPDATED 12 OCTOBER 2026Director’s loan not repaid within nine months: section 455 tax and CT600A explained
What an overdrawn director’s loan account means for Corporation Tax: section 455 rates, payment dates, CT600A boxes and worked examples.
Read guide →UPDATED 15 OCTOBER 2026How to add director’s loans and section 455 tax to your Corporation Tax return
Follow the existing financial, review and submission steps for CT600A, including amended returns, annual pricing and current limits.
Read guide →UPDATED 22 SEPTEMBER 2026Finance leases in micro-entity accounts
Show a recognised finance-lease asset and its liability separately. Not every rented asset belongs on the balance sheet.
Read guide →UPDATED 15 OCTOBER 2026What does the annual subscription include?
What unlimited filings and amendments mean, which company is covered, when a separate subscription is needed and what your invoice shows.
Read guide →UPDATED 15 OCTOBER 2026How do I cancel my annual subscription or stop it renewing?
How to cancel an annual renewal in the secure billing portal, retain access through the paid period and get help if the portal will not open.
Read guide →UPDATED 18 OCTOBER 2026Are abortive property purchase costs tax deductible for a limited company?
How a limited company can distinguish abortive acquisition costs from borrowing expenses and record its chosen tax treatment.
Read guide →UPDATED 11 SEPTEMBER 2026Can a company claim a property loss if the rental business never started?
Property business commencement, costs before the first letting and the distinction between accounting, property and financing losses.
Read guide →UPDATED 15 OCTOBER 2026Can I amend my first CT600 and file the second return together?
How to correct incomplete accounts on the first return and file the second CT600 as new, including review, deadlines and separate HMRC results.
Read guide →UPDATED 15 OCTOBER 2026Can I file only the second CT600 if the first return is already filed?
Filing the outstanding short-period CT600 after the first return, including accounts attachments, losses and using different software.
Read guide →UPDATED 9 SEPTEMBER 2026CT600 box 595 explained: Corporation Tax already paid
A practical explanation of box 595, payment records, refunds and the difference between tax liability and tax outstanding.
Read guide →UPDATED 22 SEPTEMBER 2026How to file a CT600 if Corporation Tax is already paid
A step-by-step filing guide for companies that paid their Corporation Tax before submitting the return.
Read guide →UPDATED 22 SEPTEMBER 2026How to file a CT600 with Corporation Tax partly paid
Worked examples for part-paid Corporation Tax, a fully paid bill and an overpayment, with the remaining balance explained.
Read guide →UPDATED 20 OCTOBER 2026CT600 rounding: should you round company figures up or down?
Enter P&L figures with pence, understand whole-pound CT600 categories and reconcile operating profit while calculated tax keeps pence.
Read guide →UPDATED 10 OCTOBER 2026Can CT600 dates be different from Companies House accounts?
Why CT600 and Companies House accounts dates can differ, with common examples, date checks and filing deadlines.
Read guide →UPDATED 15 OCTOBER 2026Wrong HMRC Corporation Tax period dates: how to correct them
How to check incorrect HMRC dates, what information to provide and when a Companies House year-end change is a separate step.
Read guide →UPDATED 15 OCTOBER 2026How to set different CT600 dates from Companies House
Step-by-step instructions for entering different CT600 and Companies House accounts dates, checking figures and reviewing the filing.
Read guide →UPDATED 7 SEPTEMBER 2026Micro-entity size limits, short accounts and the two-year rule
Examples for six-month and 18-month accounts, first-year qualification and changing company size.
Read guide →UPDATED 26 OCTOBER 2026Understanding iXBRL accounts and tax computations
What the tags mean, why bracketed deductions can be positive facts, and how your classifications reach the filing.
Read guide →UPDATED 6 SEPTEMBER 2026Brought-forward capital losses for limited companies
Capital losses reduce chargeable gains, not trading profits. Learn when the carried-forward loss restriction matters.
Read guide →UPDATED 6 OCTOBER 2026How to enter brought-forward capital losses in your Corporation Tax return
Enter gross gains, current losses and the unused opening pool, then review the deduction and closing balance.
Read guide →UPDATED 29 SEPTEMBER 2026How to enter a director's loan waiver
Record the release and remaining creditor balance, choose the tax treatment, and check where the gain appears in your filing documents.
Read guide →UPDATED 11 SEPTEMBER 2026What is a non-trading loan relationship deficit?
A plain-English explanation of non-trading loan deficits, with a property-company example and official HMRC guidance.
Read guide →UPDATED 22 SEPTEMBER 2026Where to enter a brought-forward non-trading loan relationship deficit
Enter your unused deficit, choose each return’s claim and understand a £0 maximum or a balance carried forward without a claim.
Read guide →UPDATED 6 OCTOBER 2026Accounting profit vs taxable profit: why the figures differ
Your accounts profit is the starting point. Taxable profit applies the Corporation Tax adjustments.
Read guide →UPDATED 16 OCTOBER 2026How to amend a CT600
Correct a filed return: HMRC amendments and Companies House revised accounts, step by step.
Read guide →UPDATED 7 OCTOBER 2026After filing: CT600 and Companies House status explained
Your status shows whether the regulator is still processing, accepted the filing or needs a correction.
Read guide →UPDATED 8 OCTOBER 2026Audit exemption for micro-entity accounts
Why audit-exemption settings are applied automatically to supported accounts.
Read guide →UPDATED 12 OCTOBER 2026Changing your company year end and Corporation Tax period
Change the accounting reference date with Companies House first, then make sure HMRC has the right Corporation Tax period.
Read guide →UPDATED 12 OCTOBER 2026Companies House authentication code: where to find or request it
The 6-character code needed for Companies House filing, how to request it and why it is not your personal code.
Read guide →UPDATED 8 OCTOBER 2026Why we ask for fewer expense figures than other software
The statutory headings, including the separate Staff costs line. It is the micro-entity format, not missing information.
Read guide →UPDATED 12 OCTOBER 2026CT600 box 55: using estimated figures in a Company Tax Return
A practical guide to CT600 box 55, reasonable best estimates and explaining estimated figures in the attached computation.
Read guide →UPDATED 22 SEPTEMBER 2026Bad debts: where to enter an unrecoverable customer invoice
A bad-debt expense from your completed accounts goes in Other charges. There is no separate Bad debts line in the micro-entity format.
Read guide →UPDATED 8 OCTOBER 2026Capital allowances and AIA: what SimpleCompanyTax supports
Where to enter AIA and other capital claims, including the two-return split for a long first period.
Read guide →UPDATED 8 OCTOBER 2026Company cars and capital allowances: which field your car goes in
New EV, used EV, hybrid or petrol: the field each company car goes in, why cars never get AIA, and why a partial claim needs an accountant.
Read guide →UPDATED 10 AUGUST 2026CT600, annual accounts and confirmation statement: what is the difference?
They are three separate obligations. We file the CT600 and annual accounts, not confirmation statements.
Read guide →UPDATED 12 OCTOBER 2026Where to find your company UTR for Corporation Tax
Find or request your company’s 10-digit UTR, then use it to set up Government Gateway and file the CT600.
Read guide →UPDATED 10 AUGUST 2026HMRC tax determination: what to do if you did not file a CT600
A determination is HMRC’s estimate when a CT600 is overdue. File the actual return and pay what is due promptly.
Read guide →UPDATED 22 SEPTEMBER 2026Structures and buildings allowance: what to enter, year after year
Enter the allowance-statement cost and dates, and we calculate ordinary SBA for each Corporation Tax return.
Read guide →UPDATED 8 OCTOBER 2026Capital allowances for landlords: what a property company can claim
The dwelling rule, HMO vs block of flats, and how we file the capital-allowance figures you supply.
Read guide →UPDATED 8 OCTOBER 2026Balancing charges: selling an asset you claimed capital allowances on
Sold an asset you claimed AIA on? Where to enter the balancing charge and profit on disposal.
Read guide →UPDATED 22 SEPTEMBER 2026Is business bank cashback taxable for a limited company?
Cashback, switching bonuses and account rewards: what is taxable for a company and where each one goes.
Read guide →UPDATED 22 SEPTEMBER 2026Other income not taxable on a CT600: income in your accounts that is not chargeable to Corporation Tax
How to keep accounts income and exclude the part you treat as not chargeable, with an optional explanation in the tax computation.
Read guide →UPDATED 16 OCTOBER 2026CT600 box 285: claiming trading losses against total profits
Which losses go in box 285, how to choose a claim and where to enter same-trade-only losses.
Read guide →UPDATED 10 OCTOBER 2026Other income on your CT600: one-off receipts, box 205 and cashback
One-off fee, bank bonus or another receipt with no obvious row? Where other income goes, including box 205.
Read guide →UPDATED 8 OCTOBER 2026Selling a property or investment: chargeable gains on your CT600
Calculate company disposal gains and supply the individual workings with CT600 boxes 210 to 220.
Read guide →UPDATED 8 OCTOBER 2026We cannot work out the Corporation Tax for this return yet: what each message means
Blocked estimate? Every message in the panel, what it means, and exactly how to clear it.
Read guide →UPDATED 12 OCTOBER 2026CT600 filing errors, explained
Understand common HMRC rejection codes, and the checks that stop a bad return before it is sent.
Read guide →UPDATED 8 OCTOBER 2026Charitable donations: where to enter them and how the Corporation Tax relief works
Leave the donation in your expenses and enter it in the Charitable donations field. We add it back and claim the relief in CT600 box 305, capped at your profits.
Read guide →UPDATED 8 OCTOBER 2026Disallowable expenses: entertaining, fines and your Corporation Tax
Entertaining and fines stay in your accounts but are added back for tax. Here is how to enter them, and why charitable donations are handled differently.
Read guide →UPDATED 22 SEPTEMBER 2026Dividends in your accounts
Where dividends paid and received appear in your annual accounts.
Read guide →UPDATED 12 OCTOBER 2026Associated companies and your Corporation Tax rate
Companies under common control divide the Corporation Tax limits between them. Enter how many in box 326 (or 327 and 328), tick 630 or 631 if the company pays by instalments, and we apply the divided limits.
Read guide →UPDATED 22 SEPTEMBER 2026Dividends received and your Corporation Tax rate
Classify taxable and exempt dividends, understand mixed receipts and check the effect on your Corporation Tax rate.
Read guide →UPDATED 10 OCTOBER 2026Companies that own property and shares: what we can file
Owns property and listed shares? How each part is taxed, and the FRS 105 rules that apply.
Read guide →UPDATED 12 OCTOBER 2026What are you filing? HMRC, Companies House, or both
HMRC CT600 sends only the Corporation Tax return, Companies House only the accounts, and both sends both. Choose HMRC CT600 when the accounts are already filed.
Read guide →UPDATED 16 OCTOBER 2026Final CT600 when your company has stopped trading
File the last CT600, record trading losses that cannot carry forward and choose HMRC CT600 when tax and accounts dates differ.
Read guide →UPDATED 12 OCTOBER 2026Setting up a Government Gateway account to file Corporation Tax
Create a Government Gateway ID, add Corporation Tax, and link your company UTR before you file.
Read guide →UPDATED 12 OCTOBER 2026HMRC rejected my sign-in details but they are correct
Sure your details are right but HMRC keeps refusing them? One error covers five different causes. How to tell which.
Read guide →UPDATED 8 OCTOBER 2026LLPs: what you file instead of a CT600
When an LLP is tax transparent, how individual and corporate members are taxed, and why we do not support LLP filings.
Read guide →UPDATED 12 OCTOBER 2026Claiming pre-trading expenses on your Corporation Tax return
Qualifying costs from before trading began are deducted in the period trading started, using the Qualifying pre-trading expenditure field.
Read guide →UPDATED 12 OCTOBER 2026Dormant company started trading: accounts and CT600 dates
Your annual accounts cover the whole period while HMRC expects a shorter CT600 from the date trading started.
Read guide →UPDATED 12 OCTOBER 2026Your first year: filing when your accounting period is over 12 months
Why a long first period usually needs two CT600s, and when it needs only one. A fictional first-year company followed through every wizard screen.
Read guide →UPDATED 12 OCTOBER 2026Enter my figures once: how figures are shared between two CT600s
Enter the whole period’s figures once. Recurring amounts are shared by days, and you confirm the return for amounts that belong to one date.
Read guide →UPDATED 16 OCTOBER 2026Loss carry-back claims and Corporation Tax refunds
File the loss-period claim, check box 45 and keep expected refunds separate from accounts entries.
Read guide →UPDATED 12 OCTOBER 2026Paying your Corporation Tax after you file
When and how to pay HMRC using the correct accounting-period reference, including two payments for an accounts period over 12 months.
Read guide →UPDATED 30 SEPTEMBER 2026Accounts approval date: what to enter and where it appears
Use the date the directors approved the accounts. See where it appears and why the CT600 date differs.
Read guide →UPDATED 22 SEPTEMBER 2026PDF copies of your filing documents
View, print, and share PDF copies of everything that was filed, including next year’s carry-forward figures, and what to do if you are asked to review your filing again.
Read guide →UPDATED 18 OCTOBER 2026Buy-to-let and property income on your CT600: rent, expenses and losses
Separate trading and rental income, property expenses, calculated tax bases, prior-year comparatives and worked examples.
Read guide →UPDATED 22 SEPTEMBER 2026What company accounts are public at Companies House?
The public Companies House version is not the same as the full accounts and tax documents sent to HMRC.
Read guide →UPDATED 10 OCTOBER 2026Which companies and clubs can use the filing service?
Which filing route fits your organisation, what accounts you need to supply and where the CT600 and accounts are filed.
Read guide →UPDATED 26 OCTOBER 2026Companies limited by guarantee: filing the CT600 and accounts
CLG accounts show members’ funds without share capital. Follow the existing filing route for donations, raffle income, expense adjustments and two CT600s for a long period.
Read guide →UPDATED 10 OCTOBER 2026Flat-management, RTM and freehold companies: accounts and the CT600
Enter only the company’s own figures. Service charges and reserve funds held on trust under the lease are not the company’s income or assets. Many management companies are dormant and can file accounts only.
Read guide →UPDATED 22 SEPTEMBER 2026Community interest companies: the CT600, the CIC34 report and Companies House
File an eligible CIC’s CT600 with HMRC and prepare its accounts and CIC34 ZIP package. Understand the report and the separate Companies House upload.
Read guide →UPDATED 18 OCTOBER 2026How to prepare CIC accounts and a CIC34 report for Companies House
Answer the CIC34 questions on the financial step, download the Companies House package (accounts plus CIC34 report) from the filing page, and upload it through the Companies House CIC accounts service.
Read guide →UPDATED 15 SEPTEMBER 2026The CIC34 report explained: what a community interest company report must contain
The annual community interest company report: activities and impact, stakeholder consultation, directors’ remuneration, asset transfers, and for the detailed version dividends and performance-related interest.
Read guide →UPDATED 15 SEPTEMBER 2026Do CICs pay Corporation Tax and file a CT600?
A CIC is a limited company, so it pays Corporation Tax and files a CT600. Being a CIC does not change the calculation and a CIC is not a charity.
Read guide →UPDATED 22 SEPTEMBER 2026Simplified or detailed CIC report: which one to file
Both reports cover activities, consultation, remuneration and asset transfers. The detailed report adds dividends and performance-related interest. Most CICs fit the simplified report.
Read guide →UPDATED 8 OCTOBER 2026Where share premium and other reserves go in micro-entity accounts
No separate share premium line in FRS 105: where it goes, why that is compliant, and the dividend catch.
Read guide →UPDATED 8 OCTOBER 2026Called up share capital not paid: shares issued but never paid for
Unpaid subscriber shares: enter the nominal value in Share capital and the unpaid amount in Called up share capital not paid.
Read guide →UPDATED 8 OCTOBER 2026Provisions for liabilities: recording, increasing and releasing them
Provisions are entered as balances. To release one, fill the prior-year cell and the reduced current-year figure.
Read guide →UPDATED 16 OCTOBER 2026Using trading losses to reduce your Corporation Tax
Enter earlier unused trading losses even in a loss year. Box 160 stays blank without trading profit. Other profits may use losses through boxes 275 and 285. The unused balance carries forward while the trade continues.
Read guide →UPDATED 13 OCTOBER 2026Going concern and off balance sheet notes in micro-entity accounts
Understand required and optional notes in micro-entity accounts, then find the shared wizard Notes section and related directors’ advances guide.
Read guide →UPDATED 23 SEPTEMBER 2026How to disclose directors’ advances and guarantees in company accounts
Enter directors’ advances, credits and guarantees in the company accounts notes, including prepared amounts, terms and previous-period figures.
Read guide →UPDATED 23 SEPTEMBER 2026What micro-entity accounts disclose about directors’ loans
The accounts note for director advances, credit and repayments, and how it differs from a director lending money to the company.
Read guide →UPDATED 23 SEPTEMBER 2026Overdrawn director’s loan account: accounts note or section 455 tax?
An accounts note and section 455 tax answer different questions about an overdrawn director’s loan account.
Read guide →UPDATED 23 SEPTEMBER 2026Company guarantees for a director’s personal borrowing
A company guarantee for a director’s borrowing may need its own note in the annual accounts, with key terms and liability details.
Read guide →UPDATED 24 SEPTEMBER 2026Report a sale or write-down of intangible assets on your CT600
Enter prepared book and tax amounts for an intangible asset sale or write-down, allocate long periods and check box 640.
Read guide →UPDATED 23 SEPTEMBER 2026Selling intangible assets: corporation tax on realisation credits and debits
Understand how a company reports prepared Part 8 realisation credits and debits after selling software, IP or another intangible asset.
Read guide →UPDATED 23 SEPTEMBER 2026Balancing allowance on cessation of trade: how it works for a limited company
Learn when a main or special rate pool balancing allowance arises on cessation and how to enter a prepared claim on the CT600.
Read guide →UPDATED 24 SEPTEMBER 2026Grants on your CT600: where to enter taxable and non-taxable grants
Where to enter a revenue or capital grant in company accounts and a CT600, including deferred and non-taxable amounts.
Read guide →UPDATED 24 SEPTEMBER 2026Are grants taxable for a limited company? Grant income and Corporation Tax
Understand when revenue and capital grants may affect Corporation Tax, and how trading, property and other receipts differ.
Read guide →UPDATED 24 SEPTEMBER 2026Capital grants and capital allowances: when a grant reduces your claim
Learn how contributions towards an asset can affect qualifying expenditure for Corporation Tax capital allowances.
Read guide →UPDATED 24 SEPTEMBER 2026How to account for a grant in micro-entity accounts under FRS 105
Understand government-grant recognition under FRS 105 and how a company presents grant income or a deferred balance in micro-entity accounts.
Read guide →UPDATED 24 SEPTEMBER 2026Does VAT count towards VAT registration turnover?
Find out whether VAT-inclusive sales count towards the VAT registration threshold and how to calculate taxable turnover.
Read guide →UPDATED 24 SEPTEMBER 2026Why did I get a Trustpilot review invitation after filing?
A review request follows an accepted Corporation Tax return. Sharing your experience is optional.
Read guide →UPDATED 12 OCTOBER 2026Property management company CT600: how to use box 4 code 7
Choose Property management company under Company tax type, then check box 4 code 7 in each preview.
Read guide →UPDATED 10 OCTOBER 2026CT600 box 4 type of company codes explained
Read what CT600 box 4 identifies, including CIHC code 2 and property management code 7.
Read guide →UPDATED 25 SEPTEMBER 2026Do flat management companies pay Corporation Tax on service charges?
Distinguish trust service-charge funds from the company's own taxable income using HMRC's flat-management guidance.
Read guide →UPDATED 6 OCTOBER 2026Exchange losses on a CT600: where a foreign exchange loss goes (box 795)
Enter non-trading foreign exchange losses and gains in the accounts and CT600 return, including a long accounting period.
Read guide →UPDATED 28 SEPTEMBER 2026Foreign exchange gains and losses and Corporation Tax for a limited company
How exchange gains and losses on foreign currency balances are treated for Corporation Tax, including CT600 boxes 170, 260 and 795.
Read guide →UPDATED 12 OCTOBER 2026First CT600 when trading started after incorporation: which accounts to attach
Find which accounts go with a first CT600 when trading starts after incorporation, and how to enter pre-trading costs.
Read guide →UPDATED 28 SEPTEMBER 2026HMRC Corporation Tax period differs from your company year end: what to do
Check an HMRC Corporation Tax period that differs from the Companies House year end, including first-year exceptions and when to call HMRC.
Read guide →UPDATED 29 SEPTEMBER 2026Director writes off a loan to their company: is the release taxable for Corporation Tax?
How a director loan write-off affects Corporation Tax, when CTA 2009 section 322 exceptions can leave a release credit out, and what appears in the accounts.
Read guide →UPDATED 29 SEPTEMBER 2026Company in financial difficulty: debt releases and the corporate rescue exemption
The Corporation Tax corporate rescue exemption in CTA 2009 section 322(5B), including material risk, inability to pay debts and the 12 month test.
Read guide →UPDATED 30 SEPTEMBER 2026CT600 box 75: company qualifies for SME exemption
What CT600 box 75 means, the SME transfer pricing exemption, the size limits and exceptions, and how to record your answer.
Read guide →UPDATED 30 SEPTEMBER 2026Do transfer pricing rules apply to small companies in the UK?
Understand the UK transfer pricing SME exemption, annualised size limits, linked businesses and exceptions for small companies.
Read guide →UPDATED 2 OCTOBER 2026Management expenses of an investment company: CT600 boxes 245 and 850
Understand investment management expenses, appraisal costs, brought-forward claims, donations and boxes 245 and 850 on a company tax return.
Read guide →UPDATED 18 OCTOBER 2026How to enter management expenses in the CT600 filing wizard
Find Investment management expenses beside the green 245 badge, enter costs already in your accounts and divide the same total between two CT600 returns.
Read guide →UPDATED 1 OCTOBER 2026Does a PTA need a Corporation Tax return?
When a parent teacher association needs a CT600, how charity exemption works and which return applies to an association or trust.
Read guide →UPDATED 8 OCTOBER 2026Can an unincorporated charity file CT600E?
CT600E filing for charitable associations without a Companies House number, including accounts formats, full exemption and periods over 12 months.
Read guide →UPDATED 2 OCTOBER 2026Charitable donations more than profits: can a company carry the relief forward?
Understand unused donation relief, the Corporation Tax cap and the investment-business carry-forward exception, including long accounting periods.
Read guide →UPDATED 26 OCTOBER 2026How to import Xero, QuickBooks, Sage Accounting or spreadsheet data for a CT600
Import current-period figures and prior-year comparatives from Xero, QuickBooks, Sage Accounting or spreadsheet reports. Review each period, mappings and existing figures.
Read guide →UPDATED 10 OCTOBER 2026How to export a trial balance, profit and loss or balance sheet from Xero
Export Xero reports for your CT600 and annual accounts, choose the full accounts period and import the CSV or Excel file.
Read guide →UPDATED 10 OCTOBER 2026How to export a trial balance, profit and loss or balance sheet from QuickBooks
Export QuickBooks Online reports for your CT600 and annual accounts, choose the full accounts period and import the Excel file.
Read guide →UPDATED 26 OCTOBER 2026How to prepare and import your own Excel or CSV accounts spreadsheet
Import your own CSV or Excel trial balance, profit and loss or balance sheet for a CT600. Choose columns and review every suggested filing line.
Read guide →UPDATED 20 OCTOBER 2026How does a trial balance map to micro-entity accounts?
Understand how detailed ledger accounts roll up into micro-entity profit and loss and balance sheet headings, including signs, totals and retained earnings.
Read guide →UPDATED 12 OCTOBER 2026Save your Company Tax Return and finish it later
Save an unfinished CT600 to your account, reopen your figures on another device and check when changes have been saved or Review filing stays on recalculating.
Read guide →UPDATED 3 OCTOBER 2026Does a CIO need to file a Company Tax Return?
CIO Corporation Tax returns, CT600E, PDF accounts, charity registration numbers and HMRC deadlines explained.
Read guide →UPDATED 3 OCTOBER 2026SCIO Corporation Tax return: what an OSCR-registered charity sends to HMRC
SCIO CT600 and CT600E filing, OSCR numbers in box E10, long accounts periods and separate HMRC and charity regulator duties.
Read guide →UPDATED 3 OCTOBER 2026CIO or charitable company: how Corporation Tax filing differs
Compare CIO and charitable company CT600 filing, Companies House numbers, PDF or iXBRL accounts and authorised signatories.
Read guide →UPDATED 10 OCTOBER 2026How to export Sage Accounting reports for a CT600
Export Sage Accounting reports as CSV for CT600 and annual accounts. Check dates, columns and mappings before applying the figures.
Read guide →UPDATED 12 OCTOBER 2026How far back can a company file an overdue CT600?
Each overdue accounts period is its own filing. Work oldest first, pick the period marked accounts filed or overdue, and choose HMRC, Companies House or both for each.
Read guide →UPDATED 4 OCTOBER 2026Trade or non-trade interest on a CT600
Understand when company loan relationship interest is trading or non-trading, why the distinction affects losses and how to review the prepared treatment on a CT600.
Read guide →UPDATED 15 OCTOBER 2026Amend only the second CT600 of a long accounting period
Amend an accepted second CT600 alone.
Read guide →UPDATED 15 OCTOBER 2026Two CT600s with different dates from HMRC: how to match them
Change the CT600 split date only when HMRC's first return ends on a different day from the dates the wizard shows. Your accounts dates stay the same.
Read guide →UPDATED 8 OCTOBER 2026When does a Corporation Tax accounting period end?
The events that end a Corporation Tax accounting period under CTA 2009 section 10, why a first CT600 can be shorter than 12 months, and how two returns fit one set of accounts.
Read guide →UPDATED 10 OCTOBER 2026Long period of account: time apportionment or actual figures for Corporation Tax?
Long-period profit normally splits by days. A transactions basis may be used where it gives a more accurate result, including some property development trades.
Read guide →UPDATED 10 OCTOBER 2026CT600 figures different from the accounts period: which accounts do you send HMRC?
HMRC normally needs the full statutory accounts, including the profit and loss account, even when the CT600 covers different dates.
Read guide →UPDATED 16 OCTOBER 2026Property developer with an 18-month year end: splitting profit between two CT600s
An 18-month property development year usually needs two CT600s. Compare a daily profit split with actual transactions and check what happens to a later loss.
Read guide →UPDATED 10 OCTOBER 2026Company started trading part-way through its accounts year: Companies House accounts and CT600 figures
Keep full-year statutory accounts when trading starts part-way through the year. Use the confirmed Corporation Tax dates and avoid claiming earlier costs twice.
Read guide →UPDATED 15 OCTOBER 2026Enter figures separately: separate Companies House and CT600 figures
Choose Enter figures separately, then complete Accounts, each CT600 and Shared details. Each CT600 uses only the figures you enter for its dates.
Read guide →UPDATED 10 OCTOBER 2026Close investment-holding companies: Corporation Tax and CT600 box 4
A close investment-holding company pays the full main rate, 25% from 1 April 2023, with no small profits rate or marginal relief, and files CT600 box 4 code 2.
Read guide →UPDATED 12 OCTOBER 2026How to file a close investment-holding company CT600
In Financial data, use Company tax type immediately above Corporation tax in Profit & loss. In separate-figures mode, choose on the Return 1 tab. Return 2 shows the same choice, locked. One type applies to both returns of a long period. This service cannot file returns whose company type differs between them. Each CIHC return files box 4 code 2 at the full main rate, 25% from 1 April 2023.
Read guide →UPDATED 10 OCTOBER 2026Post-cessation receipts and deductions on CT600 box 205
Qualifying post-cessation receipts go in CT600 box 205, less allowable section 196 deductions. Bank interest belongs in box 170. The section 198 election is not supported.
Read guide →UPDATED 17 OCTOBER 2026How to file a CT600 after your company stops trading
If the company remains within Corporation Tax, a new period starts the day after trading stops. File bank interest in box 170 and qualifying post-cessation receipts in box 205.
Read guide →UPDATED 10 OCTOBER 2026Does a family investment company pay 19% or 25% Corporation Tax?
A family investment company that is a CIHC pays the full main rate, 25% from 1 April 2023. A qualifying ordinary company may pay 19% on small profits.
Read guide →UPDATED 10 OCTOBER 2026What is a close investment-holding company?
A close company is a CIHC unless it meets the permitted-purpose test throughout its accounting period or the limited winding-up exception applies.
Read guide →UPDATED 10 OCTOBER 2026Can a close investment-holding company claim marginal relief?
A CIHC cannot claim small profits rate or marginal relief. From 1 April 2023 it pays 25% on taxable profits, even below the ordinary £50,000 limit.
Read guide →UPDATED 10 OCTOBER 2026CT600 box 4 code 2 explained
CT600 box 4 code 2 means close investment-holding company. It uses full main rates for each financial year, without small profits rate or marginal relief.
Read guide →UPDATED 10 OCTOBER 2026Income received after a company stops trading: is it taxable?
Income after trading stops can remain taxable. Qualifying post-cessation receipts go in CT600 box 205, while non-trading bank interest belongs in box 170.
Read guide →UPDATED 10 OCTOBER 2026Bank interest after a company has stopped trading: do you still file a CT600?
A company receiving taxable bank interest after cessation can still need a CT600. Non-trading interest goes in box 170 and CIHC status may mean 25% tax.
Read guide →UPDATED 10 OCTOBER 2026Post-cessation receipts and section 196 deductions: worked examples
A £1,000 post-cessation receipt less a £200 qualifying section 196 deduction gives £800 in box 205: £152 at 19% or £200 at the CIHC 25% main rate.
Read guide →UPDATED 10 OCTOBER 2026Voluntary strike-off and your final Corporation Tax returns
Voluntary strike-off does not remove final Corporation Tax obligations. File the cessation-period return and assess later interest or receipts before closing.
Read guide →UPDATED 12 OCTOBER 2026Filing wizard guides
Find the guide for the wizard screen you are on or the situation that matches your company, with exact fields and a worked example.
Read guide →UPDATED 16 OCTOBER 2026Which filing option do I need?
Compare every Filing purpose option by what HMRC already holds for your accounts period, and open the guide for the one that matches.
Read guide →UPDATED 12 OCTOBER 2026Standard return: file every CT600 for your accounts period
Use Standard return when HMRC has no CT600 yet for this accounts period. It files one return, or two for a period longer than 12 months.
Read guide →UPDATED 12 OCTOBER 2026File only the remaining CT600
Use it only when HMRC already has your first CT600 with the full accounts. Enter figures for the second return's dates, never the whole year.
Read guide →UPDATED 16 OCTOBER 2026Correct a CT600 you filed with us: Amend this filing
Use Amend this filing when HMRC or Companies House accepted a filing you made with us and the figures need correcting. Covers long periods with two CT600s.
Read guide →UPDATED 15 OCTOBER 2026File revised accounts at Companies House after an accepted filing
Revised accounts replace accepted Companies House accounts for the same period, with the statutory statement and the directors' re-approval date.
Read guide →UPDATED 12 OCTOBER 2026Why does my Corporation Tax show 25%? Reading the Corporation tax due line
Read the Corporation tax due line on the review page: the rate, the band, the effective rate and the limits applied, with worked examples for 19%, marginal relief and a short period.
Read guide →UPDATED 12 OCTOBER 2026Trading status: Active or Dormant
The form starts on Dormant. Dormant files dormant accounts and any CT600 with no profit and loss or tax computation. Active is for a period with income or activity.
Read guide →UPDATED 12 OCTOBER 2026Special tax regimes: charity or CASC full exemption (CT600E), or No
No keeps the ordinary company filing. The charity and CASC answers file CT600 with CT600E to HMRC only, claiming all income and gains exempt.
Read guide →UPDATED 13 OCTOBER 2026Prior year adjustments in micro-entity accounts: restated comparatives and the As restated label
Restate last year's figures in the previous year column, then optionally add a prior year adjustment note and show As restated on that column. FRS 105 does not require the note for a micro-entity.
Read guide →UPDATED 16 OCTOBER 2026How to set up a CT600 or Companies House filing
Choose settings for both CT600s, an outstanding first or second return, corrections or Companies House accounts, with the full statutory accounts dates.
Read guide →UPDATED 16 OCTOBER 2026File the first CT600 as new and amend the second
File an outstanding first CT600 and correct a second return already filed elsewhere, with the full accounts and the right dates on each return.
Read guide →UPDATED 16 OCTOBER 2026CT600 box 45: claim or relief affecting an earlier period
Use CT600 box 45 for an earlier-period claim and enter a trading loss carry-back amount in the loss-period return.
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