Company Accounts and CT600 Deadlines Are Different

Three obligations, three checks

Statutory accounts are generally delivered to Companies House. Corporation Tax is paid to HMRC. The Company Tax Return, including the CT600 and supporting information, is filed with HMRC. Each obligation should be checked independently.

Payment normally comes before the return

HMRC guidance explains that the deadline for paying Corporation Tax comes before the deadline for filing the Company Tax Return. The exact dates depend on the accounting period and the company’s circumstances.

The accounts support the tax return

The CT600 is not prepared in isolation. The statutory accounts and tax computation support the return, which is why incomplete bookkeeping can delay both accounting and tax work.

What to send when the deadline is close

A short, complete opening message helps an accountant assess feasibility.

• Company number and accounting period
• Companies House accounts deadline
• Corporation Tax payment date
• CT600 filing deadline
• Bookkeeping or trial balance
• Previous accounts, CT600 and HMRC correspondence