Corporation Tax return

As part of our agreed services, we will:

• Prepare the CT600 Corporation Tax return based on the final statutory accounts
• Calculate the Corporation Tax liability due to HMRC
• Prepare and submit the accompanying tax computations
• File the CT600 and related computations electronically with HMRC
• Notify you of any tax due and relevant payment deadlines
• Provide a copy of the return for your records
• Respond to basic HMRC queries related to the submission, if required

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

The following work is outside the scope of this service unless separately agreed in writing:

• Preparation of the statutory accounts (unless covered by a separate schedule)
• Preparation of management accounts
• R&D tax relief claims or capital allowance reviews
• Tax planning or optimisation advice
• Group relief or complex group tax arrangements
• Correspondence or disputes with HMRC beyond standard filing queries
• Late filing penalties or appeals
• Supplementary pages to the corporation tax return (forms CT600B-CT600P)
• Advice in relation to international or cross-border taxation
• Preparation of amended or resubmitted form CT600/CT600A (for example where a repayment is being claimed), unless due to our error

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

You agree to:

• Provide complete and accurate information in a timely manner
• Approve the Corporation Tax return and computations before submission
• Pay all Corporation Tax liabilities and HMRC charges by the due dates
• Notify us immediately of any changes to your company structure, activities, or income sources that may affect your tax position

Please note: you remain legally responsible for the accuracy and completeness of the return and for the payment of any tax due, even where we assist in its preparation.

We agree to:

• Use reasonable skill and care in preparing your Corporation Tax return
• Ensure the return is prepared in accordance with HMRC requirements and relevant UK tax legislation
• Submit the return electronically to HMRC after your approval
• Keep you informed of any material issues or deadlines
• Maintain confidentiality and comply with applicable data protection laws

Please note: we do not accept liability for penalties, interest, or additional tax arising from false, inaccurate, or late information provided by you.