Limited company accounts and tax return.
We prepare your statutory year-end accounts and your company tax return, file both on time and confirm filing. You pay one fixed fee, based on your turnover, agreed before we start.
What a limited company must file
Every UK limited company must file annual accounts with Companies House and a company tax return (CT600) with HMRC, even if it made a loss or made no profit.
Accounts are due at Companies House nine months after the end of the accounting period. The company tax return is due 12 months after the end of the period, and corporation tax is normally payable nine months and one day after the period ends.
What is included
- Statutory year-end accounts prepared and filed
- Corporation tax computation and CT600 return
- Directors loan account and dividends reviewed
- Allowable expenses and capital allowances checked
- Filing with Companies House and HMRC, with confirmation
- Clear reminders of every deadline
Fixed fees by turnover
All fees exclude VAT. Fees cover year-end accounts and the company tax return only.
Authorised and regulated
Is Cheap Tax Returns authorised and regulated? Yes.
Your return is prepared by qualified UK accountants holding qualifications from the leading accountancy bodies: ICAEW, ACCA and AAT. We are also on the ICAEW approved employers list, so you can file with confidence.
Regulated by the professional bodies. Reviewed by qualified accountants. Part of Accotax.
Worked example
A worked example: Corporation Tax on £60,000 profit
Illustrative figures for a single company with no associated companies, using current Corporation Tax rates and marginal relief.
The figures
- Taxable profit: £60,000
- Small profits rate: 19% to £50,000
- Main rate: 25% over £250,000
- Marginal relief applies between
The tax
- 25% of £60,000: £15,000
- Less marginal relief: £2,850
- Corporation Tax: £12,150
- Effective rate: 20.25%
What this means
- Payment is due 9 months and 1 day after year end
- Pension and equipment costs can cut profit
- Associated companies share the limits
- We calculate it in your CT600
In depth
Limited company accounts and tax: what directors need to know
A UK limited company is a separate legal entity, so it has its own filing duties on top of the director’s personal tax return. This is how those duties fit together, in plain English.
What does a limited company have to file each year?
Every limited company must file statutory accounts and a confirmation statement with Companies House, and a company tax return (CT600) with HMRC. This applies even if the company made a loss or did not trade. Directors who take a salary, dividends or loans from the company often need a personal Self Assessment return as well. We prepare all of these together so the figures agree across every filing.
When are the deadlines?
Corporation Tax is due 9 months and 1 day after the end of your accounting period. The CT600 return is due 12 months after the period ends. Private company accounts are due at Companies House 9 months after the year end, and the first accounts are due 21 months after incorporation. The confirmation statement is due every 12 months.
How much Corporation Tax will my company pay?
The small profits rate is 19% on profits up to £50,000 and the main rate is 25% on profits over £250,000, with marginal relief in between. The limits are shared between associated companies. Allowable expenses, capital allowances and the Annual Investment Allowance reduce your taxable profit.
Do I also need a personal tax return as a director?
Often yes. Dividends above the £500 dividend allowance, a salary alongside other income, benefits in kind and overdrawn director’s loan accounts can all trigger a Self Assessment return. If you also own property or have untaxed income it is almost certain. We review your position when we quote.
Why use Cheap Tax Returns for your limited company?
Cheap Tax Returns is part of Accotax, a UK accountancy practice. Our fees are fixed and quoted in writing before we start, the work is prepared by an accountant and checked before filing, and we work online with clients anywhere in the UK. Our team holds ICAEW, ACCA and AAT credentials. For a free quote call 0203 4411 258 or email [email protected].
At a glance
Limited company key dates, rates and penalties
Key dates
- Corporation Tax payment: 9 months and 1 day after year end
- CT600 return to HMRC: 12 months after year end
- Accounts to Companies House: 9 months after year end
- Confirmation statement: every 12 months
Key rates
- Small profits rate: 19% up to £50,000
- Main rate: 25% over £250,000
- Marginal relief between the two limits
- Dividend allowance: £500 a year
Late filing penalties
- HMRC CT600: £100, rising to £200 after 3 months
- Companies House accounts: £150 to £1,500 for private companies
- Penalties double if you are late two years running
- Interest runs on unpaid Corporation Tax
Questions, answered.
Companies with profits up to £50,000 pay 19%, profits above £250,000 pay 25%, and profits in between pay a marginal rate. We calculate the figure that applies to you.
Yes. A limited company must still file accounts and a tax return even when profit is nil or the company made a loss.
Yes. Most directors also need a personal Self Assessment return, and we can prepare it at the same time.
Our fees are fixed by turnover, shown in the price table on this page, plus VAT. You receive a written quote before we begin, with no hourly billing.
Yes. Companies House still needs accounts and a confirmation statement, and HMRC may still expect a CT600 unless it has confirmed the company as dormant for Corporation Tax.
Yes. We request the handover information, review the previous filings and file from the current year, or catch up any missed years.
Yes. Under the Economic Crime and Corporate Transparency Act 2023, Companies House is moving to software-only filing from April 2027 and small companies will need to file a profit and loss account. We already file digitally.
Keep exploring.
Know your price before we start.
- Fixed fee confirmed in writing before any work begins
- ICAEW, ACCA and AAT-qualified accountants
- Filed with HMRC and confirmed, so you have proof
- A real person on the phone: 0203 4411 258