Every company in the United Kingdom is liable for corporation tax on their profits. The accounts need to be delivered not only to Companies House but to HMRC too, which is a different filing requirement. 

With the end of year accounts preparation we can also prepare the company’s Corporation Tax Return and Computations. We will make sure you pay the right amount of corporation tax and use any reliefs or allowances you might be entitled to. 

The Corporation Tax Return has to be filed if you have traded or if your company received a “Notice to deliver a Corporation Tax Return” letter, even if it is a nil return. 

You need to pay the Corporation Tax within 9 months from the financial year end date and need to deliver the return within 12 months. This means you have to pay the tax before you need to file the return. 

If your financial year is longer than 1 calendar year (365 days) you have to prepare 2 separate tax returns to cover the whole period.