Company tax returns and accounts
HMRC have issued detailed guidance on the company accounts that are required to be submitted as part of a company tax return. A company tax return must be submitted using HMRC’s company tax return form (CT600) or another approved method. The completed return must be accompanied by accounts and computations. These documents together constitute the company tax return.
The accounts that must be provided are those which a company is required to prepare – normally by statute (Companies Act 2006 and other legislation) – irrespective of any separate provisions that allow small and medium-sized companies to file abbreviated accounts with Companies House.
The following must also be included with the return:
- Computations showing how the figures in the return have been calculated from the figures in the accounts
- Other documents required under company law such as Directors’ and Auditors’ reports
- All required supplementary pages such as for loans to participators in close companies and controlled foreign companies.
- The completed return must be signed by an authorised signatory.
The statutory filing date to submit a company tax return is usually the later of:
- 12 months after the end of the accounting period
- 3 months after receiving a notice to deliver from HMRC