Your company or association must file a Company Tax Return if you get a ‘notice to deliver a Company Tax Return’ from HM Revenue and Customs (HMRC).
You must still send a return if you make a loss or have no Corporation Tax to pay.
What it involves
When you file your tax return, you work out your:
- profit or loss for Corporation Tax (this is different from the profit or loss shown in your annual accounts)
- Corporation Tax bill
You can either get an accountant to prepare and file your tax return or do it yourself.
If you have a limited company, you may be able to file your accounts with Companies House at the same time as your tax return.
There’s a separate deadline to pay your Corporation Tax bill. It’s usually 9 months and one day after the end of the accounting period.