Which company types SimpleCompanyTax supports

Short version. SimpleCompanyTax files Corporation Tax returns (the CT600) and annual accounts for UK private limited companies, the type shown at Companies House as “Private limited company” and usually written as Ltd, that qualify as micro-entities. We cannot file for other registered types such as LLPs, PLCs, sole traders or ordinary partnerships. When you add your company we check its type at Companies House and tell you straight away if it is not supported, before you enter anything.

What we support

We file for a UK private limited company (Ltd) that is a micro-entity. That includes:

• Active trading companies filing a normal Corporation Tax return and micro-entity accounts.
• Dormant companies with no significant transactions in the period.
• Companies at any profit level, across all three Corporation Tax rate bands, including marginal relief.
• Companies with bank interest, loan relationships and dividends received or paid.
• Companies with rental income from UK property, including companies whose only income is rent. See property income and losses.
• Companies with a simple chargeable gain, for example selling a property, shares or another investment at a profit. See chargeable gains when selling a property.
• Companies holding property and investments, including a portfolio of UK listed shares. Rent, dividends received and gains are all supported, and shares you still hold go in the Investments line on the balance sheet. Note that FRS 105 carries them at cost, so we cannot show them at market value. See companies that own property and shares.

A company limited by shares is the usual case. If Companies House shows your company as a private limited company and it meets the micro-entity size test below, you can file with us.

What we do not support

We do not currently file for company types that are not a UK private limited company. If your company is any of the following, SimpleCompanyTax is not suitable and we will tell you at the lookup step:

• LLPs (limited liability partnerships). An LLP does not pay Corporation Tax and does not file a CT600. It files an SA800 partnership return instead. See LLPs: what you file instead of a CT600.
• PLCs (public limited companies). Public companies have different accounts and reporting requirements.
• Sole traders and ordinary partnerships. These are not companies. They are taxed through Self Assessment, not Corporation Tax.
• Other registered types such as community interest companies (CICs), charitable companies, unlimited companies and overseas companies.

Separately from company type, a few other things must be true even for a private limited company. We do not yet support companies with associated companies, R&D tax credit claims, group relief or an audit requirement. Those limits are covered in the eligibility checks shown in the wizard.

The micro-entity requirement

Being a private limited company is not enough on its own. Your company also has to qualify as a micro-entity, the smallest company size under the Companies Act. A company is a micro-entity when it meets at least two of three size limits (turnover, balance sheet total and average employees). Most one-person and small owner-managed companies qualify comfortably. You can check the current limits on GOV.UK. If your company is larger than a micro-entity, small-company filing is on our roadmap but not available yet.

How we check

You never have to work this out yourself. When you add a company, we look it up at Companies House and read its registered company type. If the type is not a supported one, we show a clear message before you enter any figures, so you do not pay or start a filing you cannot complete. If you think your company type is wrong at Companies House, that is corrected with Companies House directly, not in the return.

This article is general guidance, not tax advice. If you are unsure which type your company is, check your record on the Companies House register or speak to an accountant.