Corporation Tax Returns (CT600) Prepared and Filed for UK Companies
ABM Chartered Accountants prepares and files corporation tax returns for UK limited companies, ensuring your CT600 is accurate, fully compliant, and submitted to HMRC on time. We handle everything from tax computation to submission, so your annual tax return is never a source of stress.
Your CT600 Filed Accurately and On Time
Every UK limited company must file a corporation tax return, known as a CT600, with HMRC within twelve months of the end of its accounting period. The return must reconcile your accounting profit to your taxable profit, claim all available reliefs, and calculate the corporation tax due. Errors or late submissions result in penalties, interest, and potential HMRC enquiries.
ABM Chartered Accountants prepares CT600 returns for limited companies of all sizes, from early-stage startups to established businesses with complex tax positions. Our ICAEW and ACCA qualified team handles the full process, from tax computation and relief claims through to iXBRL tagging and electronic submission directly to HMRC.
Our Full Corporation Tax Return Service
From tax computation to final HMRC submission, we manage every element of your CT600 return, identifying all available reliefs and ensuring your corporation tax liability is calculated correctly every period.
CT600 Preparation
Prepare your corporation tax return accurately, covering all income, deductions, and reliefs due.
CT600 Filing
File your CT600 with HMRC on time, avoiding late filing penalties and unnecessary HMRC enquiries.
Tax Computation
Produce a full tax computation reconciling your accounting profit to the correct taxable profit.
Capital Allowances
Identify and claim all available capital allowances to reduce your corporation tax liability.
Loss Relief Claims
Apply trading loss relief correctly across current, prior, or future periods to reduce your tax.
R&D Tax Credits
Identify qualifying R&D expenditure and include your claim within your CT600 submission to HMRC.
Pay the Right Tax and Not a Penny More
A well-prepared CT600 does more than satisfy a filing obligation. It ensures you claim every relief you are entitled to, including capital allowances, R&D credits, and loss relief, reducing your tax liability to the correct amount. ABM Chartered Accountants reviews your position thoroughly before submission, so no legitimate relief is ever left on the table.
Filing on time also protects you from fixed and daily penalties that HMRC applies automatically to late returns. With ABM Chartered Accountants managing your CT600, your return is always prepared in advance, reviewed for accuracy, and submitted electronically to HMRC well ahead of your twelve-month deadline every year.
CT600 Filing Services for UK Limited Companies Nationwide
ABM Chartered Accountants prepares and files CT600 returns for limited companies right across the UK. Whether you are based in London or anywhere in the UK, we handle your corporation tax return accurately and on time every period.
London
Chartered accountants in London for all businesses.
Birmingham
Accounting in Birmingham for local businesses.
Leeds
Glasgow
Professional accountants based in Glasgow.
Manchester
Trusted accounting firm in Manchester.
Edinburgh
Tax and accounting experts in Edinburgh.
Liverpool
Dedicated accountants for Liverpool businesses.
Bristol
Reliable accounting services across Bristol.
Belfast
Trusted accounting specialists based in Belfast.
Cardiff
Reliable accountants serving businesses in Cardiff.
Milton Keynes
Professional accounting support in Milton Keynes.
Canary Wharf
Expert accounting services in Canary Wharf.
CT600 Returns Across Every Business Sector
We prepare CT600 returns for companies in technology, retail, construction, property, professional services, healthcare, financial services, hospitality, and manufacturing. Whether you are a single-director company, a group subsidiary, or a growing SME, we handle your corporation tax return with the same care and precision.
Why ABM Chartered Accountants for Your CT600 Return
ICAEW and ACCA Regulated
Qualified experts in UK corporation tax compliance
All Reliefs Claimed
Every allowance reviewed before your return is filed
Deadline Guaranteed
CT600 filed accurately and always on time
How We Work
Initial Consultation
Set Up and Onboard
Ongoing Support
We provide regular reviews and proactive advice to keep your finances optimised and HMRC-compliant.
Get in Touch Today
Whether you need help with your tax return, payroll, VAT, or business advisory, our qualified UK accountants are ready to provide clear, practical guidance for your specific needs.
Book a Consultation
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Frequently Asked Questions
Find clear answers to the most common questions about corporation tax returns and CT600 filing.
When does my CT600 need to be filed?
Your CT600 must be filed with HMRC within twelve months of the end of your company’s accounting period. Corporation tax itself is due to be paid nine months and one day after the period end. Large companies have different instalment payment rules. ABM Chartered Accountants tracks both deadlines on your behalf every year.
What are the penalties for filing a late CT600?
HMRC charges a fixed penalty of £100 for a CT600 filed one day late, rising to £200 after three months. If the return is more than six months late, HMRC may estimate the tax due and charge a tax-based penalty on top. Acting early with ABM Chartered Accountants ensures you never face these avoidable charges.
What is the current corporation tax rate?
The main corporation tax rate is 25% for companies with profits over £250,000. Companies with profits of £50,000 or less pay at the small profits rate of 19%. Companies with profits between these thresholds benefit from marginal relief, which tapers the effective rate between 19% and 25% based on their adjusted taxable profit.
Can I claim R&D tax credits through my CT600?
Yes. If your company carries out qualifying research and development activity, you can make an R&D tax credit claim as part of your CT600 filing. ABM Chartered Accountants identifies whether your work qualifies, calculates the relief available, and includes the claim correctly within your corporation tax return submission.
What happens if HMRC opens an enquiry into my CT600?
HMRC has the right to open an enquiry into any CT600 return within a defined window. ABM Chartered Accountants prepares CT600 returns to a high standard with full supporting documentation, which significantly reduces enquiry risk. If an enquiry does arise, we manage all correspondence and communication with HMRC on your behalf.
Do I need to file a CT600 if my company made no profit?
Yes. All active UK limited companies must file a CT600 for every accounting period, even if no corporation tax is due because the company made a loss or broke even. Filing is still required to report the position to HMRC. ABM Chartered Accountants handles CT600 preparation for loss-making and dormant companies as well as profitable ones.