Corporation Tax Accountant for UK Limited Companies
Corporation tax for UK limited companies is due on taxable profits. We prepare computations from statutory accounts or trial balances, complete CT600 returns, and submit electronically after company approval.
Sterling Crest Accountants provides this service remotely to clients across the United Kingdom as an online UK accountant. Consultations are by phone or video call. The Leeds address is the registered office and is not a walk-in office.
About corporation tax
Corporation tax starts with accounting profit adjusted for tax purposes. Add backs and deductions include depreciation versus capital allowances, disallowed expenses, and other entries required by tax law within routine company work.
We complete CT600 forms and supporting schedules for small and medium companies in typical trading situations. Associated company rules may affect marginal rates and we apply them when relevant company details are provided.
Reliefs and elections such as small pools writing down allowances are handled when applicable and documented. Research and development claims, group reliefs, reconstructions and consortium arrangements are not marketed as included without separate scope.
Submission is made through HMRC online services after you approve figures. Routine HMRC acknowledgement and simple questions fall within normal correspondence where engaged.
Who this service is for
- UK private companies with trading or investment profits
- Owner managed companies we prepare accounts for
- Companies with straightforward capital allowance pools
- Newly incorporated companies after first accounts period
- Property SPVs with rental profits
- Companies replacing a prior tax agent
Common challenges
- Accounts profit confused with taxable profit
- Capital additions not allocated to correct pools
- Associated company rate impact not modelled
- CT600 deadline missed after accounts approval delay
- Director loan accounts with no s455 planning notes where relevant
- Prior year losses not tracked forward correctly
What is included
- Tax computation from approved accounts figures
- Capital allowances analysis on qualifying spend
- CT600 preparation and validation checks
- Small repayments or liabilities scheduling note
- Associated company count review when details supplied
- Routine loss utilization within same company
- iXBRL accounts tagging linkage where we filed accounts
- Draft computation sent for director approval
- Electronic submission after approval
- Payment due date reminder from HMRC rules
- Routine HMRC letters for the accounting period in scope
How the service works
- 1.Receive final or draft statutory accounts
- 2.Prepare tax adjustments and allowance schedules
- 3.Draft CT600 and computation for review
- 4.Discuss questions with director contact
- 5.Obtain written approval to submit
- 6.File and confirm HMRC receipt
Documents normally required
- Statutory accounts or detailed trial balance
- Fixed asset register and invoices
- Loan agreements and interest schedules
- Prior year tax computation and losses schedule
- Details of associated companies if any
- R&D or grant income notes if applicable
- HMRC company authentication codes
UK compliance information
- R&D tax credit claims, group relief surrenders and major reorganisations need separate engagement.
- Formal enquiry defence is not included by default.
- We do not act as company director when filing CT600.
- Tax payment remains the company’s responsibility.
Key deadlines
Corporation tax payment is usually nine months and one day after the accounting period end for many small companies. CT600 filing deadline is later but payment dates matter for interest. Confirm on GOV.UK.
Confirm official dates and rules on GOV.UK. Rules and thresholds can change.
What this work helps you maintain
- Computation tied to accounts we prepare or receive
- Capital allowances documented pool by pool
- Approval step before HMRC submission
- Clear payment timing note with filing
- Remote corporation tax for companies across the UK
Related services
- Annual AccountsStatutory annual accounts for UK limited companies, prepared for Companies House filing and corporation tax support.
- BookkeepingStructured bookkeeping to keep sales, purchases, bank and cash records accurate and ready for VAT, payroll and year end reporting.
- Company FormationPlain English UK company incorporation through Companies House with officers, shares, PSC and initial tax registration coordination.
- Tax PlanningLegitimate UK tax planning using allowances, reliefs and elections based on information you provide.
Frequently asked questions
Not automatically. R&D claims need scoped technical and tax work if you want to claim.
We need reliable final figures. Draft accounts may suffice only if you confirm no material changes before filing.
Large company instalment rules apply above profit thresholds. Tell us if you expect to be in that regime.
Dormant accounts may still need corporation tax treatment. Scope depends on activity in the period.
Discuss corporation tax with Sterling Crest
Book a free consultation or send an enquiry. Scope and fees are confirmed in writing before any engagement begins.
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