With the accounts and the computation finished, one wizard files both: the accounts at Companies House, then the CT600 with the accounts and computation attached at HMRC. Nothing in the filing steps is special to a property company, so this article points out the few things to check and links to the full walkthroughs.
Before you start
- The period is out of draft and the accounts are signed off: the signing director and the date are set (validation and signing).
- The deferred tax, creditors and related party notes are complete — the warnings list in the wizard tells you if not.
- The computation headline is what you expect. For Example Lettings Ltd it is £2,850.00.
- You have the company’s Companies House authentication code and the Government Gateway login for Corporation Tax.
The wizard
Open File with Companies House. The first step asks what to file: choose Accounts and Corporation Tax to file both. Choose Corporation Tax only if the accounts have already gone to Companies House.
The steps then run through company details, the trial balance and the accounts, and submit them to Companies House. You can file the full accounts or, under FRS 102 Section 1A, a filleted copy without the profit and loss account (full or filleted). The fee, or a credit for accountants, is taken before the submission (how pricing works).
The Corporation Tax return
The Corporation Tax steps check the Gateway credentials, the UTR, the signing director and the declaration. Leave Company Type on Not applicable for an ordinary letting company (why).
Review the attached accounts, the computation and the CT600, then send. The step-by-step guide is Submitting the CT600. Then pay the tax by the due date — see paying Corporation Tax.
Previous: Corporation Tax for a property company. Back to the start: What you file and how to start.
