File a Company Tax Return online using HM Revenue and Customs’ (HMRC’s) online service.
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- Government Gateway user ID and password
- Companies House password and authentication code if you’re filing your accounts with Companies House at the same time - register online with Companies House if you haven’t already
If you don’t have a Government Gateway ID, you can register for an HMRC online account. You’ll need your 10-digit Unique Taxpayers Reference (UTR) - you get this in a letter after you’ve registered your company.
You’ll need either:
- your limited company’s statutory accounts
- the accounts required by your unincorporated association’s rules
If you have a private limited company that doesn’t need an auditor you can file your accounts with Companies House at the same time as your Company Tax Return.
There is a different process if you need to file your accounts with Companies House separately.
You’ll also need details of:
- director’s loans (money owed to your business) that weren’t repaid by the end of the accounting period
- profit from selling assets (‘chargeable gains’)
- reliefs you’re claiming
- capital allowances you’re claiming for business assets
- losses you’re claiming
Most small companies and associations can file their return without using any special software.
But you’ll need to use commercial software to upload some details if:
- your turnover is more than £6.5 million
- the Corporation Tax accounting period is covered by more than one set of statutory accounts
- the statutory accounts you want to include cover more than 3 Corporation Tax accounting periods
You’ll also need to use commercial software if you’re reporting any of the following:
- money owed to the company more than 9 months after the end of the accounting period, eg a director’s loan
- income or losses from property
- chargeable gains or losses
- capital allowances that aren’t for plant or machinery
- miscellaneous income (including HMRC incentives)
- non-trading income
- complex loan-relationship entries
- leased cars
- group or consortium relief
You can only file your return on paper if you’re unable to file online because:
everyone running your company is prevented from using a computer on religious grounds
your company is insolvent and is being run by an administrator
a court has ordered your company to be ‘wound up’