Property company accounts and CT600
With SimpleCompanyTax, file your property company’s CT600 and eligible micro-entity accounts. Enter UK rental income, property expenses and the tax adjustments that apply to your company.
What figures does a property company need for its CT600?
A property company needs both its prepared rental figures and its company accounts figures. Rental income and property expenses describe the activity during the period. Property assets, borrowing and other balances describe the company at the period end. Keeping those two sets of figures separate makes the return easier to review.
Eligible micro-entity limited companies with UK property income, including companies that both trade and let property.
Support depends on your company’s accounts format and filing details. This page does not cover personal landlord Self Assessment.
From rental figures to the property result
This illustration starts with figures the company has already prepared and classified. It explains the arithmetic, not whether a particular expense qualifies for tax relief.
Illustrative property figures
- Prepared rental income
- £30,000
- Prepared property expenses
- £6,000
- Difference before tax adjustments
- £24,000
This is not the final Corporation Tax bill. Adjustments, losses and the company’s other income can affect the taxable result.
Property-only or trading and property?
A company that only lets UK property can use the property-only route without inventing trading turnover. A company that also trades needs both sets of prepared figures.
Keep each activity’s figures identifiable. If a question asks how a claim is allocated between activities, use your prepared treatment. Do not put rental income into trading turnover merely to fill a field.
| Your company | Figures to have ready |
|---|---|
| Only lets property | Property income, property expenses and the company balance sheet. |
| Trades and lets property | Trading figures and property figures, plus the company balance sheet. |
| Sold a property | Prepared disposal and gain or loss figures, alongside the accounts. |
Checks that make the property preview useful
Check that the rental figures cover the return you are preparing and that brought-forward balances belong to the company. Where several property companies share owners, each company still needs its own figures.
A property company may also need associated-company information. The property route does not replace those details, and a portfolio of separately incorporated companies is not one combined return.
What to have ready
Gather these details for your filing.
- Prepared UK rental income and property expenses for the selected period.
- The balance sheet, including property assets, borrowing and other prepared balances.
- Property loss balances and relevant tax adjustments, where applicable.
- Separate trading figures if the company also carries on a trade.
What your filing includes
- UK property income and expenses
- Supported property loss balances
- CT600 and tax computation
- Eligible FRS 105 company accounts
How to file
Enter property figures
Use your prepared UK rental figures and company balance sheet.
Review your documents
Check the property calculation, CT600 and annual accounts.
Approve and file
Choose your filing targets and review the final receipts.
Your questions, answered
Can a company that only lets property use the service?
Yes, eligible property-only companies have a route using property income and expenses.
Can my company trade and let property?
Yes. The service supports both activities and asks for relevant allocation choices where needed.
What should I prepare for a property-only company return?
Have the prepared rental income, property expenses, company balance sheet and any relevant loss balances or tax adjustments ready. Property-only companies use the property route without inventing trading turnover.
Official guidance: Companies House micro-entity accounts guidance.
We file from your prepared figures. We do not provide accountancy or tax advice.