Micro-entity company accounts and CT600
With SimpleCompanyTax, prepare your CT600 Corporation Tax return and FRS 105 accounts from your own figures. Review your documents and file with HMRC and Companies House.
What do micro-entity accounts and a CT600 actually cover?
Your annual accounts describe the company’s finances. The CT600 reports its Corporation Tax position, supported by a tax computation. They belong to the same filing process, but they answer different questions. Preparing the accounts is not the same as submitting the tax return.
Eligible UK private limited companies using the micro-entity accounts format, including supported trading and property businesses.
This route prepares FRS 105 accounts. FRS 102 accounts, consolidated accounts and group relief claims are outside the service.
Three documents, three different jobs
It helps to review the package in this order: accounts first, then the computation, then the return. A figure can be correct in the accounts and still need an adjustment when calculating tax.
| Document | What to review |
|---|---|
| Annual accounts | The profit and loss, balance sheet, notes and approval details. |
| Tax computation | How the prepared accounting figures lead to the taxable result. |
| CT600 | The return period, company details and Corporation Tax figures sent to HMRC. |
Filing your first accounts?
Check the dates before gathering figures. First accounts can cover more than twelve months, while a Corporation Tax accounting period cannot. That can mean one set of accounts with two CT600 returns.
For a supported long period, review each dated return and its outcome. If a return has already been filed, start with the guide below rather than treating both returns as new.
First accounts covering more than twelve months
Source: HMRC first accounts and tax returns.
A bank balance is only one part of the accounts
Knowing the amount in the bank is not enough to complete a balance sheet. You also need the other prepared asset, liability and capital figures. Likewise, money received during the year is not a substitute for your prepared turnover figure.
Use the preview to check that the accounts agree with your prepared figures, including comparatives. If an accounting classification still needs deciding, resolve it before entering the return.
What to have ready
Gather these details for your filing.
- The exact accounts dates and the company’s Corporation Tax UTR.
- Prepared income, expenses, assets, liabilities and shareholders’ funds.
- Previous accounts and comparative figures, where applicable.
- Details of adjustments, losses, loans to participators and associated companies that apply to this return.
What your filing includes
- CT600 Corporation Tax return
- FRS 105 annual accounts
- iXBRL tax computation
- HMRC and Companies House filing
How to file
Enter your prepared figures
Tell us about the period, profit and loss, balance sheet and relevant tax adjustments.
Review accounts and tax
Review your CT600, accounts and tax computation before approving.
Approve and file
Submit your chosen filing and check the final outcome for each authority.
Your questions, answered
Can I file both my CT600 and Companies House accounts?
Yes, for an eligible micro-entity filing. Review both document sets and choose the filing targets you need.
Can I file when my company has associated companies?
Yes. Associated-company inputs are supported for the Corporation Tax calculation. Group relief and consolidated accounts are outside the service.
Why can first company accounts need two CT600 returns?
First accounts can cover more than twelve months, but a Corporation Tax accounting period cannot. A supported long first period can therefore produce one set of accounts and two dated CT600 returns. Review both outcomes.
Official guidance: Companies House micro-entity accounts guidance.
We file from your prepared figures. We do not provide accountancy or tax advice.