One page for the supported micro-entity HMRC return, with Companies House checks and a clear filing record.
We will send you to FreeFiler sign in or account setup.
Choose the route that matches the company for this accounts period.
These answers decide whether this route can continue.
Yes or Not sure blocks because associated companies change the Corporation Tax limits.
Yes or Not sure blocks because this route only files the simple supported tax calculation.
Original return
Enter the accounting period dates and FreeFiler will check the filing route before you spend time on the full form.
Company number, UTR and Companies House details.
Your company's Companies House number. It is 8 characters, often starting with two zeros, and appears on the Companies House register.
Your company's 10-digit Unique Taxpayer Reference from HMRC. This is the reference shown in HMRC letters or in the company's HMRC online account.
Your company's 10-digit Unique Taxpayer Reference. HMRC usually sends this by post after the company is registered; it may also be visible in your HMRC online account.
Your company's registered name. This is filled from Companies House after the company number is checked.
Your company's registered name, as shown on the Companies House register. This is copied into the tax calculation.
The date the company was incorporated at Companies House. This is filled from the company record.
The country where the company was formed or incorporated. This is filled from the company record where available.
A short description of the company's main activity. Use wording that matches what the company actually did during the period.
The company's current registered name as held by Companies House. This is filled from the company record.
The broad industry category linked to the company's Companies House activity code. This is filled from the company record where available.
The name of the company officer signing the accounts. Use the officer who is authorised to approve the accounts.
The Standard Industrial Classification code recorded for the company at Companies House. This is filled from the company record where available.
The company's Companies House number. This is copied from the company number entered on the form.
The company type sent in the return. For companies using this route, this is normally a private limited company and is filled from the company record.
The accounting period covered by this return.
The first day of the period covered by the accounts. This is filled from the accounting period.
The first day of the accounting period covered by this return. Use the start date from your accounts or HMRC Corporation Tax record.
The date the balance sheet is drawn up to. This is usually the accounting period end date.
The last day of the period covered by the accounts. This is filled from the accounting period.
The last day of the previous accounting period. This may be filled from prior-year accounts when they are available.
The first day of the previous accounting period. This may be filled from prior-year accounts when they are available.
The last day of the accounting period covered by this return. Use the end date from your accounts or HMRC Corporation Tax record.
The last day of the accounting period this return covers. Check this against the year-end date in the company's accounts and HMRC Corporation Tax record.
The first day of the accounting period this return covers. For many ongoing companies this is the day after the previous year-end.
A few answers decide whether FreeFiler can safely file this return.
FreeFiler currently supports the common micro-entity route only. Choose Yes if the company has guarantees, off-balance-sheet arrangements, contracted commitments not yet paid, or undrawn credit facilities; FreeFiler will then stop before submission.
Amounts owed to the company by directors at the year-end, such as director loan account balances. Use the director loan or bookkeeping records.
New amounts advanced or credited to directors during the accounting period. Use the director loan or bookkeeping records.
Amounts repaid by directors during the accounting period against advances or credits. Use the director loan or bookkeeping records.
A short description of any director advances or credits, including terms and interest rates. This is only relevant when director advances or credits exist in the records.
Profit, losses and the Corporation Tax calculation.
The trading profit for the accounting period. Use the profit figure from the company's accounts or bookkeeping records.
Trading losses from earlier accounting periods that are being used in this return. This route supports an ordinary current-period trading loss, but stops before submission for brought-forward loss use, carry-backs, group relief, or other loss-relief claims.
Calculated
The trading profit figure after brought-forward trading losses shown in the form. You do not need to enter this separately.
Business running costs that are not direct costs of sales, such as software, office costs, insurance, or professional fees. Use the expense categories in your bookkeeping records or accounts.
Direct costs linked to the goods or services sold, such as stock purchases, materials, packaging, or direct labour. Use the company's bookkeeping records or accounts.
Costs of delivering or selling goods and services, such as postage, delivery charges, or sales commissions. Use the company's bookkeeping records or accounts.
Sales income minus cost of sales. You do not need to enter this - it is calculated from turnover and cost of sales.
Interest or finance charges paid by the company during the period, such as loan or overdraft interest. Use bank, loan, or bookkeeping records.
Profit or loss from operating the business before interest and tax figures. You do not need to enter this - it is calculated from the income and expense figures in the form.
Interest or similar finance income received by the company during the period, such as interest on a business savings account. Use bank or bookkeeping records.
Operating expenses that do not fit the other expense categories shown in the form. Use your bookkeeping records or accounts.
Operating income that is not part of the company's main sales income. Use your bookkeeping records or accounts.
Profit or loss after the tax figure shown in the form. You do not need to enter this - it is calculated from the other income-statement figures.
Profit or loss before the tax figure shown in the form. You do not need to enter this - it is calculated from the other income-statement figures.
Profit or loss from ordinary activities before the tax figure shown in the form. You do not need to enter this - it is calculated from the other income-statement figures.
The tax charge or credit shown in the accounts for the period. You do not need to enter this - it is calculated from the profit figure in this route.
Total sales income for the accounting period before costs are taken off. Use your bookkeeping records, invoices, or accounts for the period.
The reduction in value recorded for fixed assets and similar long-term assets during the period. Use your accounts, fixed-asset register, or bookkeeping software.
Raw materials and consumable supplies used during the period. Use the company's bookkeeping records or accounts.
Staff costs for the period, such as wages, employer National Insurance, pension contributions, and employee benefits. Use payroll records or accounts.
The profit amount allocated to the financial year used in the return. You do not need to enter this separately - it is calculated from the period dates and profit figure.
The financial year used for the tax calculation. HMRC financial years run from 1 April to 31 March, and FreeFiler fills this from the period dates.
The profit amount used for the Corporation Tax calculation in this supported route. FreeFiler blocks before submission if your records show tax adjustments or reliefs this route does not support.
A current-period trading loss calculated from the trading rows in this form. FreeFiler records this without making a carry-back, group-relief, or other loss-relief claim.
The trading profit figure used in the tax calculation after the form has applied the simple adjustments this route supports. You do not need to enter this separately.
The current-period trading loss shown in the tax calculation when the trading rows add up to a loss. FreeFiler fills this automatically and does not use it to claim carry-back, group relief, or other relief.
The Corporation Tax amount shown as due for this accounting period. You do not need to enter this - it is calculated from the profit figure and the tax rate held by FreeFiler.
The Corporation Tax rate used for this financial year. You do not need to enter this - FreeFiler fills it from HMRC rules held in the system.
The trading loss for this accounting period carried in the tax calculation. FreeFiler records the loss for this return only and stops if you need a separate loss-relief claim.
The profit figure FreeFiler sends before any charge or group-relief fields, which this route does not currently support. You do not need to enter this separately.
Assets, liabilities, share capital and the related totals.
Share capital that has been issued but has not yet been paid for at the year-end. Use the company's share records.
Cash held by the company at the year-end, including bank accounts and petty cash. Use bank statements and cash records dated at the year-end.
Amounts the company owes at the year-end, such as unpaid bills, loans, or tax liabilities. Use your bookkeeping records as at the year-end date.
Short-term assets such as cash, money owed by customers, stock, and prepayments. You do not need to enter this - it is calculated from the asset figures in the form.
Amounts owed to the company at the year-end, often unpaid customer invoices. Use your sales ledger or unpaid invoice list at the year-end date.
The shareholders' funds figure shown on the balance sheet. You do not need to enter this - it is calculated from the other balance-sheet figures.
Long-term assets used by the business, such as equipment, computers, vehicles, or premises. You do not need to enter this - it is calculated from the fixed-asset categories in the form.
Long-term assets without a physical form, such as software rights, goodwill, trademarks, or patents. Use the company's accounts or fixed-asset records.
Long-term investments held by the company, such as shares in another company. Use the company's accounts or investment records.
The balance-sheet total after liabilities are taken from assets. You do not need to enter this - it is calculated from the other balance-sheet figures.
Current assets less amounts due within the next 12 months. You do not need to enter this - it is calculated from the current-asset and creditor figures.
The number of shares the company has issued and been paid for. Check the company's share register or Companies House confirmation statement.
Payments made before the year-end for services after the year-end, or income earned but not yet invoiced. Use the company's bookkeeping records.
Physical fixed assets such as computers, vehicles, machinery, office equipment, or premises. Use the year-end value from your accounts or fixed-asset register.
Amounts set aside for expected future liabilities where the exact bill is not yet known. Use the company's accounts.
Total assets after amounts due within the next 12 months are taken off. You do not need to enter this - it is calculated from the other balance-sheet figures.
Stock or work in progress held at the year-end. Use the company's stock records.
Directors, employee count, declaration and signing details.
The average number of directors during the accounting period. Use company records for director appointments and resignations.
The date the directors' report is signed. Use the date the director approves the accounts paperwork.
The name of the director signing the directors' report. Use the name to be shown on the accounts.
The number of directors at the end of the accounting period. Use the company records or Companies House officer record.
The average number of employees during the accounting period. Use payroll or staff records; include directors only where they were employees of the company.
The date the accounts are authorised for issue. Use the date the director approves the accounts as final.
The director signing the accounts. Use the name to be shown on the accounts.
This box records the declaration that the return is complete and correct to the best of your knowledge. It is attached to the HMRC submission.
The full name of the person making the declaration for the company. Use the person who is authorised to make the filing for the company.
The role of the person making the declaration. Use the role that applies to the person authorised to make the filing.
Generated attachments and final checks before submission.
The accounts file attached to the return. You do not need to upload this separately - FreeFiler builds it from the form figures.
The tax calculation file attached to the return. You do not need to upload this separately - FreeFiler builds it from the form figures.
Fixed or duplicate filing facts kept in the runtime contract.
A filing category used inside the accounts file. You do not need to enter this.
The country code used in the accounts file. You do not need to enter this - it is filled from the company record.
Enter the company details and figures above to build the review.
I have reviewed the filing summary and confirm that I have authority to submit this Corporation Tax filing for the company; the information is complete and accurate to the best of my knowledge; I authorise Render Technologies Limited, through this service, to generate and submit the filing to HMRC; I understand this service does not file accounts with Companies House; and I understand HMRC may reject the filing or ask for more information.
This submission is prepared like a live filing, but it goes to HMRC's TPVS test service and will be labelled as non-live in your account.