Scope and Process
A Corporation Tax Return is not a direct repetition of the accounting profit. The financial records must be considered under the applicable tax rules, the taxable profit or loss calculated, and the CT600 aligned with the supporting computations. First Choice Bookkeeping prepares the return through a controlled review of the records supplied and the company's activity during the period.
Accounting-period records, the tax computation, CT600 and HMRC submission are managed through one controlled filing process.
- Review of the relevant Corporation Tax accounting period
- Assessment of income, expenses and adjustment records
- Calculation of the taxable profit or loss
- Review of relevant expenses, allowances and reliefs
- Preparation of the CT600 and supporting tax computations
- HMRC submission and filing-status follow-up
What is included in the Corporation Tax service?
The main workstreams we prepare, coordinate and deliver as part of the service.
Scope and accounting period
We confirm the HMRC return period, trading status, prior-period balances and the filing obligation shown on the company's record.
Financial-record assessment
Bank activity, sales, expenses, asset transactions and supporting evidence are reviewed, with missing or unclear items raised before preparation.
Calculation, approval and filing
The tax computation and CT600 are prepared for approval and submitted electronically to HMRC once confirmed.
Frequently Asked Questions
The usual records include bank activity, sales invoices, expense evidence, asset transactions, payroll information, prior-period accounts and relevant contracts. Additional records may be required for the company's particular activities.
Yes, where HMRC has issued a notice to deliver a Company Tax Return, a return is still required even if the company made a loss or has no Corporation Tax to pay.
This service focuses on the Corporation Tax Return and supporting tax computations. Statutory accounts preparation or reconstruction of incomplete bookkeeping is assessed separately where required.
No. For many companies, Corporation Tax is payable 9 months and 1 day after the accounting period ends, while the Company Tax Return is due 12 months after the period ends. The dates on the company's HMRC record remain decisive.
Missing or inconsistent records are identified before filing. Any additional bookkeeping, correction work or prior-period review is scoped and approved separately.