File your Company Tax Return (CT600)

What is a Company Tax Return (CT600)

Every limited company and public limited company (PLC) must file a Company Tax Return with HMRC for each accounting period. This is separate from your annual accounts filed with Companies House.

The CT600 form tells HMRC how much Corporation Tax your company owes. Even if you made no profit or your company is dormant, you must still file a return.

Critical deadlines: Payment before filing

Your Corporation Tax payment deadline is earlier than your filing deadline. Many businesses miss this and face penalties.

What you must include in your CT600

Your Company Tax Return must include:

• the CT600 form, with your Corporation Tax calculation and company details
• full statutory accounts (balance sheet, profit and loss account and notes) in iXBRL format
• your Corporation Tax computation, showing how you arrived at taxable profit, also in iXBRL
• supporting schedules, such as capital allowances, losses carried forward and R&D claims if they apply

All documents must be tagged using iXBRL (inline eXtensible Business Reporting Language) - this is mandatory and has been since 2011.

How to file your CT600 online

You must file your Company Tax Return online. HMRC does not accept paper returns except in exceptional circumstances.

Large companies: Quarterly instalment payments

If your company's profits exceed £1.5 million, you cannot wait 9 months to pay. You must pay Corporation Tax in quarterly instalments throughout and after the accounting period.

This is one of the most commonly overlooked requirements when companies grow past £1.5m profit for the first time.

Penalties for late filing

HMRC penalties for late CT600 filing are automatic and escalate quickly. Even if you have no tax to pay (dormant company), late filing penalties still apply.

Interest on late payment

Separate from filing penalties, HMRC charges interest if you pay your Corporation Tax late. This applies even if you file the CT600 on time but pay late.

Common mistakes to avoid

• Missing the payment deadline. Payment is due at 9 months and 1 day, before the 12-month filing deadline.
• Forgetting iXBRL tagging. HMRC rejects untagged returns, so use compatible software or an accountant.
• Not checking for quarterly instalments. Crossing £1.5 million profits triggers quarterly payments, which is easy to miss the first time.
• Ignoring associated companies. Companies under common control share the £1.5 million threshold.
• Assuming a dormant company need not file. Dormant companies must still file a CT600.
• Using an old CT600 version. HMRC updates the form annually, so use the correct version for your accounting period.
• Not keeping evidence. Save your filing confirmation and payment references, because HMRC can query returns up to 4 years later, or 6 years if it suspects errors.

Get help with filing

Most companies use an accountant to file CT600 returns due to the complexity of:

• Corporation Tax computations (adjusting accounting profit to taxable profit)
• iXBRL tagging requirements
• Capital allowances and tax relief claims
• Quarterly instalment calculations for large companies

If you file yourself, use HMRC-approved commercial software that handles iXBRL tagging automatically. Manual tagging is extremely error-prone.