The Company Tax Return: the basics

This guide explains what a Company Tax Return is and who needs to file one.

It also explains the HM Revenue & Customs (HMRC) requirement to file (submit) your return online, and provides links to more detailed guidance, should you need it.

On this page:

Who needs to file a Company Tax Return?

If your company or organisation is liable for Corporation Tax you'll have to file a Company Tax Return for each accounting period. Generally, you must file a return even if your company or organisation hasn't made any taxable profits.

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What's included in a Company Tax Return?

A complete Company Tax Return includes:

  • your online return form CT600 - including your 'self assessment' of Corporation Tax payable and your declaration to confirm that the information you have given in your return is correct and complete
  • any relevant online supplementary pages
  • your company or organisation's accounts (known as 'statutory accounts'), tax computations and any other appropriate information or supporting documentation

Follow the link below to find out more about what you may need to submit to HMRC as part of your online Company Tax Return.

Submitting your Company Tax Return

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Working out how much Corporation Tax to pay

Your company or organisation has to pay Corporation Tax on the taxable profits it makes in its Corporation Tax accounting period. An accounting period is usually (but not always) the same as the period for which your company or organisation's accounts are prepared and normally lasts for a year.

The pre-tax profit shown in your company or organisation's accounts is only the starting point. You'll have to adjust that accounting profit to arrive at:

  • your taxable profits or 'profits chargeable to Corporation Tax'
  • the amount of Corporation Tax payable - your 'self assessment'
  • the actual Corporation Tax to pay after taking into account tax already paid, tax credits and similar

Read more about how to calculate the Corporation Tax you need to pay in our guide below:

Completing your Company Tax Return form

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How to file your Company Tax Return

If your company or organisation is subject to Corporation Tax requirements, you must file a Company Tax Return.

Unless you are exempt from doing so (see below), you must file (submit) your Company Tax Return online for accounting periods ending after 31 March 2010. You must also pay any Corporation Tax that's due electronically for any accounting period.

Additionally, your tax computations and, with very few exceptions, the accounts that form part of your Company Tax Return, must be submitted in Inline eXtensible Business Reporting Language (iXBRL) format.

In very limited circumstances you may not have to submit an online Company Tax Return and HMRC may accept a paper return instead. These include:

  • if the directors/company officers are all practising members of a religious society or order whose beliefs are incompatible with the use of electronic methods of communication
  • in particular situations involving insolvency - for example where your company or organisation is subject to a 'winding-up order', is in administrative receivership, or is being managed by an administrator

These circumstances are more fully described in the legislation which authorises and regulates this new HMRC requirement. If after reading the legislation you believe your company or organisation should be exempt from online filing, please write to your Corporation Tax Office and provide full details of the reason why. HMRC will review this and advise you whether or not the exemption applies.

More about switching from paper to online returns and paying electronically

Submitting your Company Tax Return

Find HMRC's Corporation Tax online filing legislation

Find your Corporation Tax Office

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More useful links

Corporation Tax glossary

See a demonstration of how to submit your Company Tax Return online

How to change a Company Tax Return you've already filed

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