Guidance

Corporation Tax: use HMRC's free filing service

When you can use HM Revenue and Customs' (HMRC's) free filing service to file your Company Tax Return.

HMRC currently offers a free online service for filing your Company Tax Return. The service is designed for unrepresented companies with straight forward tax affairs including:

  • limited companies
  • charities
  • community amateur sports clubs
  • members clubs or other unincorporated organisations
  • community interest companies

HMRC’s free filing service

You can use HMRC’s free filing service - which is available through HMRC’s online services to file your company, charity or association’s:

  • Company Tax Return (CT600) for Corporation Tax
  • supplementary pages CT600A, CT600E and CT600J
  • statutory company accounts
  • Corporation Tax computations
  • other attachments (in PDF format) to support your return
  • accounts to Companies House at the same time

You’ll need your company’s annual accounts. They must be ‘balanced’, so your total assets should match what you owe. Unincorporated associations (like sports clubs) and charities can upload a PDF of their accounts.

Who can’t use the service

You won’t be able to use the HMRC free service if any of the following apply:

  • your accounts require an audit or have been audited
  • your company turnover is above £632,000 per year
  • your charity turnover is above £6.5 million per year
  • your company must pay its Corporation Tax in instalments
  • your company is part of a group
  • your company is not registered in the UK
  • your company is in liquidation or receivership
  • your company is an insurance company - not including independent insurance brokers
  • your company is an investment company
  • your company is a credit union
  • your company is a commercial property management company
  • the Corporation Tax accounting period for the return is covered by more than one set of statutory accounts
  • you need to claim a repayment of a loan to a participator (for example, a director’s loan), more than 9 months after the end of the accounting period

If you can’t use HMRC’s free online service, you can use commercial software to submit your online return.

Accounts

You can use the HMRC free service to submit your statutory accounts information to HMRC if your company or organisation has less than 12 directors at any one period of time. You can also submit annual micro entity, abridged or abbreviated accounts to Companies House either separately or at the same time using the joint filing service.

Who can’t use the accounts

You can’t use HMRC’s free service if you need to report any of the following:

  • called up share capital not paid
  • contingent assets
  • financial instruments
  • income or expenditure from investment assets
  • foreign income and currency transactions
  • the costs of restructuring
  • share-based payments
  • share premium
  • adjustments for something reported in a previous year

Computations

The free online service will assist you in calculating your profit or loss adjusted for tax purposes and automatically complete most of the form CT600 Company Tax Return for you.

To use the computations you must:

  • have income from the profits of a single UK trade
  • only need to make adjustments for the following items:
    • depreciation
    • disallowable entertaining
    • donations
    • legal and professional fees
    • net loss/profit on sale of fixed assets
    • penalties and fines
    • unpaid employees’ remuneration
    • interest received

You can use the service to enter the following information for your computations:

  • detailed profit and loss account
  • gross income from property up to £5,200 (expenses shouldn’t be greater than income)
  • income up to £1,000 that doesn’t come from your organisations main trade
  • capital allowances and balancing charges for plant and machinery in the main pool
  • Annual Investment Allowance (AIA)
  • low emission cars
  • trading losses brought forward, set against profits in the same period or carried back from a later period

Who can’t use the computations

You can’t use the computations if you need to include any of the following:

  • chargeable gains or losses
  • Research and Development (R&D) costs
  • capital allowances, other than the specific plant and machinery, AIA and low emission cars mentioned above
  • non-trading income (except interest received)
  • complex loan-relationship entries
  • leased cars
  • foreign trade income
Published 3 January 2007
Last updated 31 May 2017 + show all updates
  1. The 'Who can't use this service' section has been updated.
  2. This guide has updates on HMRC's free online service for filing Company Tax returns.
  3. Information regarding HMRC’s free filing services has been updated.
  4. HM Revenue and Customs' free filing services paragraph added to the page.
  5. First published.