Business tax – guidance

Corporation Tax: sample accounts and computation templates

Using the template in HMRC's Corporation Tax online filing software lets you use a joint filing service to submit company accounts.

Documents

Jones Sample Accounts Limited:abbreviated (unaudited) financial statements

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Jones Sample Accounts Limited:report of the Directors and unaudited financial statements

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Examples of entries you can use with the HM Revenue and Customs Corporation Tax Online computations template

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Dormant Sample Limited:report of the Directors and unaudited financial statements

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Jones Sample Accounts Limited:report of the Directors and unaudited financial statements 1 June 2009 to 31 May 2010

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Detail

Companies need to submit their statutory accounts to HM Revenue and Customs (HMRC) as part of their Company Tax Return. These accounts - or an abbreviated version - must also be submitted to Companies House.

HMRC and Companies House provide a joint filing service that enables you to submit company accounts online to both organisations, using the data you enter on the accounts template provided in HMRC’s Corporation Tax online filing software. You can use the joint filing service to submit full statutory accounts to HMRC and full statutory, abbreviated or dormant accounts to Companies House.

Examples include:

  • sample sets of company accounts that are suitable for this service

  • sample full statutory accounts that can be submitted using the earlier version of HMRC’s software

  • example of the entries you can include if you choose to use the computations (working out) template contained in HMRC’s online filing software to submit your Corporation Tax computations

Please note: if you downloaded HMRC’s Corporation Tax online filing software before 11 October 2010, you won’t have the option to use the joint filing service and the layout of the full statutory accounts you can submit to HMRC will be different