Guide

Accounts and tax returns for private limited companies

Last updated: 7 March 2017

Prepare a Company Tax Return

You must send a Company Tax Return online to report your company's Corporation Tax to HM Revenue and Customs (HMRC).

You must still do this if you have nothing to pay, unless HMRC tells you not to because your company is dormant for Corporation Tax.

Use HMRC's online Corporation Tax service to send your Company Tax Return. Log in and follow the instructions to:

  • create or upload your company's statutory accounts
  • create or upload Corporation Tax calculations and any supporting documents
  • download and fill in form CT600

Read the detailed guidance on filling in form CT600.

If you can't use HMRC's service, you need to use accounting software.

Information you'll need

You'll need to give details including:

  • capital allowances you want to claim for business assets you've bought
  • gains on assets that you've sold for more than you paid for them
  • directors' loans not repaid at the end of the company's financial year
  • repaid directors' loans you want to reclaim tax for
  • reliefs you want to claim
  • any losses that you 'carry forward' from your previous accounting period

If you made a loss

A loss will reduce your Corporation Tax bill. If you've made losses that you can't claim back in one tax return because they're too large, you can either claim the loss:

Accounts and tax returns for private limited companies
Prepare a Company Tax Return