The Company Tax Return: the basics
This guide explains what a Company Tax Return is; who needs to deliver one; and where to find out how to complete and deliver it to HM Revenue & Customs (HMRC).
On this page:
- Who needs to complete a Company Tax Return?
- What's included in a Company Tax Return?
- Working out how much Corporation Tax to pay
- How to deliver your Company Tax Return to HMRC
- More useful links
Who needs to complete a Company Tax Return?
If your company or organisation is liable for Corporation Tax you'll have to complete and 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.
What's included in a Company Tax Return?
A complete Company Tax Return includes:
- your return form (CT600 online or paper version) - including your 'self assessment' of Corporation Tax payable and signed declaration
- any return supplementary pages as appropriate
- your company or organisation's accounts (known as 'statutory accounts'), tax computations and any other appropriate information or supporting documentation
Find more information about what you may need to deliver to HMRC as part of your return in our guide below.
Submitting your Company Tax Return
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
How to deliver your Company Tax Return to HMRC
You can deliver your Company Tax Return to HMRC online or you can deliver your paper return by post or in person. To find out more about how deliver your return to HMRC and what happens next, follow the link below.
Submitting your Company Tax Return
Submitting your Company Tax Return online
From 1 April 2011, you must pay your Corporation Tax electronically for any accounting period. And from the same date, you must also file your Company Tax Return online - including supporting documentation - for any accounting period ending after 31 March 2010.
Most small companies and organisations with simple tax affairs can use the free HMRC Corporation Tax Online filing software to file a Company Tax Return.
There are also HMRC-tested commercial software packages available.
Corporation Tax Online: the benefits and how to sign up
See a demonstration of how to file your Company Tax Return online
Find out more about HMRC-tested commercial Company Tax Return software
More useful links
See a demonstration of how you can manage your Corporation Tax account online
How to change a Company Tax Return you've already filed Corporation Tax forms
