Company Accounts and CT600: A Complete Guide for UK Limited Companies
Understand UK company accounts and Corporation Tax Return requirements, including FRS 105, FRS 102, Companies House filing rules, CT600 deadlines, Corporation Tax payment dates, current filing exemptions and the April 2028 accounts filing changes.
Check your company filing deadlines
Enter your company number to see the key dates for your accounts, Corporation Tax payment and CT600.
Standard deadlines are shown for illustration. Actual dates can vary depending on the company's accounting periods, first accounts, changes of year end and other circumstances.
1Company Accounts and CT600 in 60 Seconds
Companies House
- You prepare statutory company accounts.
- A private company normally files its accounts within 9 months of its year end.
- The public copy can differ depending on the applicable filing regime.
HMRC
- The Company Tax Return is normally due 12 months after the Corporation Tax accounting period.
- Corporation Tax is usually payable earlier than the CT600 filing deadline.
- HMRC generally receives the CT600, statutory accounts and Corporation Tax computations.
2Which Accounts Regime Applies to Your Company?
Your reporting framework depends on the company's size, eligibility and circumstances. The classifications below are simplified guidance rather than a substitute for checking the detailed statutory criteria.
- £1 million or less turnover
- £500,000 or less balance sheet total
- 10 or fewer employees
The Micro-entities Regime is the simplest UK statutory reporting framework for qualifying companies.
Reduced presentation and disclosure requirements apply. Current Companies House filing options differ from the rules that will apply from April 2028.
Updated micro and small-company size thresholds apply for accounting periods beginning on or after 6 April 2025.
3Key Company Accounts and Corporation Tax Deadlines
Companies can have different Companies House and Corporation Tax accounting periods. Always calculate the deadlines using the company's actual periods.
4What Gets Prepared, Filed and Sent to HMRC?
The accounts prepared for the company are not necessarily identical to the copy currently appearing on the public Companies House register.
| Information | Prepared for the company | Companies House | HMRC / CT600 |
|---|---|---|---|
| Balance sheet | Yes | Yes | Yes |
| Profit & loss account | Yes | Depends on current filing regime | Yes |
| Notes to the accounts | Yes | Depends on regime | Yes |
| Directors' report | Where required | Depends on regime | Where applicable |
| Auditor's report | Where required | Where required | Where applicable |
| Corporation Tax computation | Tax work | No | Yes |
| CT600 | Tax return | No | Yes |
5Company Accounts Reporting Changes from April 2028
Companies House accounts filing is changing substantially from 1 April 2028. The distinction between what companies prepare, what they deliver and what is publicly displayed becomes particularly important.
Qualifying small companies and micro-entities can currently omit their profit and loss account from the copy delivered to Companies House.
Small companies and micro-entities will have to deliver their profit and loss account to Companies House.
The profit and loss account can currently be absent from the public filing where the relevant exemption is used.
Eligible companies will be able to opt out of publication of the profit and loss account on the public register.
Companies House currently accepts several accounts-filing routes.
Annual accounts will need to be filed using commercial software in iXBRL.
Abridged accounts are currently available to eligible companies.
The option to file abridged accounts will be removed.
Existing audit-exemption statement requirements apply.
Stronger audit-exemption eligibility statements will be required.
Accounting reference periods can currently be shortened subject to existing limits.
Additional restrictions will apply to repeated shortening of accounting reference periods.
These reforms change Companies House filing and disclosure. They should not be confused with the underlying accounting requirement to prepare appropriate statutory accounts.
6What Information Do We Need?
The exact information required depends on the company, but the following records are commonly needed.
7How Your Company Accounts and CT600 Are Prepared
Review the accounting records
We review the bookkeeping, balances and supporting information and identify anything that needs clarification.
Prepare the statutory accounts
The accounts are prepared under the appropriate reporting framework for the company.
Prepare the Corporation Tax return
Taxable profit is calculated, relevant adjustments are considered and the CT600 and computations are prepared.
Review and approve
The directors review the accounts and tax return and provide the required approval.
File with Companies House and HMRC
The approved accounts are filed with Companies House and the Company Tax Return is submitted to HMRC.
8Corporation Tax Adjustments and Reliefs
Accounting profit and taxable profit are not always the same. Relevant tax adjustments and reliefs need to be considered when preparing the Corporation Tax computation.
Depreciation and capital allowances
Accounting depreciation is generally adjusted for Corporation Tax purposes and qualifying capital expenditure may instead attract capital allowances.
Client entertaining
Certain business entertaining costs may be included in the accounts but are not normally deductible when calculating taxable profits.
Director remuneration and benefits
Salary, benefits, pension contributions and related amounts need to be considered under the relevant Corporation Tax and employment tax rules.
Losses
Trading and other losses may be capable of relief subject to the applicable rules, periods and restrictions.
Research and development
Eligible companies may have R&D-related claims or adjustments depending on the activities, expenditure and applicable scheme.
Interest and finance costs
The tax treatment of interest and financing costs can differ from the accounting treatment in some circumstances.
9How to File Company Accounts and CT600 with Experlu
Tell us about your company
Find your company, select the service and provide the information requested online.
Upload your records
Provide the bookkeeping records and documents needed to prepare the accounts and tax return.
Expert prepares everything
An Experlu Expert prepares the statutory accounts, CT600 and Corporation Tax computations.
Approve and file
You approve the documents and the relevant filings are submitted to Companies House and HMRC.
10Late Filing and Corporation Tax Payment Penalties
Companies House accounts
Late filing of company accounts can result in automatic Companies House penalties. Penalties increase depending on how late the accounts are.
CT600
Late Company Tax Returns can result in HMRC penalties, with additional consequences where returns remain outstanding.
Corporation Tax payment
Interest can arise when Corporation Tax is paid late, and other consequences may apply depending on the circumstances.
11Common Company Accounts and CT600 Mistakes
- Assuming the Companies House accounts deadline and CT600 deadline are the same.
- Assuming Corporation Tax is payable when the CT600 is filed.
- Using the wrong accounting framework or company-size regime.
- Confusing the accounts prepared for the company with the copy publicly filed at Companies House.
- Missing tax adjustments between accounting profit and taxable profit.
- Failing to identify director loan, dividend, payroll or related-party issues.
- Leaving preparation until too close to the statutory deadlines.
12Company Accounts and CT600 FAQs
Are company accounts and a CT600 the same thing?
No. Statutory company accounts report the company's financial position and performance. The CT600 is the Corporation Tax Return submitted to HMRC. The Company Tax Return generally includes the CT600, accounts and tax computations.
Does every company file a profit and loss account at Companies House?
Under the current rules, qualifying small companies and micro-entities can use filing exemptions that affect what is delivered or publicly displayed. The Companies House filing regime is changing from April 2028.
When is Corporation Tax due?
For many companies, Corporation Tax is payable 9 months and 1 day after the end of the relevant accounting period. Different rules apply to some larger companies and particular circumstances.
When is the CT600 due?
A Company Tax Return is normally due 12 months after the end of the accounting period it covers.
Can a company have no Corporation Tax to pay but still need a CT600?
Yes. Where HMRC has issued a notice requiring a Company Tax Return, a return can still be required even where the calculation results in no Corporation Tax liability.
What happens if my company is dormant?
Dormant companies can have different Companies House and HMRC requirements. A company that HMRC accepts as dormant for Corporation Tax will not normally need to submit further Company Tax Returns unless HMRC asks for one.
Let an Experlu Expert handle your Company Accounts and CT600
Buy the fixed-fee service online and have your statutory accounts, Corporation Tax computation and CT600 prepared and filed for you.