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Free to file your Company Tax Return with HMRC and your annual accounts with Companies House.

FreeFiler can file accounting periods that start on or after 1 Apr 2023 and end on or before 31 Mar 2027.

What if the year I need to file is outside those dates?

If the year you need is earlier, FreeFiler cannot file it for you — an accountant can file an earlier year on your behalf. If it is later, we do not yet hold the Corporation Tax rate for that year, so we cannot work out the return; come back later.

HMRC test service - not a live HMRC filingWe send tax returns from this page to HMRC's test service, not the live one, so nothing here is filed with HMRC. Accounts go to Companies House's test service - not a live Companies House filing - so nothing reaches the public register.

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Your Company

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Select your company

I’m sending for an company for the period

eg. if filing shorter / longer periods

Checks

once you complete the sentence above

A few things we need you to confirm. If any of them puts the company outside what we can file, we'll stop and tell you before anything is sent.

Does the company have unusual guarantees or commitments, anything off-balance-sheet, or a director's loan?Was this an ordinary, uninterrupted year for the company?Yes if the company simply carried on all year. No if it started up, stopped trading, began winding up, or came into or left Corporation Tax during the year — then say what happened and when, below. Use what actually happened, not a date worked out from Companies House or the accounts.Has the company had financial years before this one?Confirm only whether earlier financial years exist. Enter their company facts below; Authority derives the legal qualification result.Is the company part of a group of companies?Answer Independent if no other company owns this one and this one owns no other. Every group answer, and Not sure, stops the filing: we file for independent companies only, and the group answer is recorded with its own reason.Is the company a bank, insurer, investment fund, financial holding company or charity?An ordinary trading or dormant company is none of these, so answer None. The exclusions are investment undertakings, financial holding undertakings, credit institutions such as banks, insurance undertakings, charities, and companies excluded from the small companies regime; none of them may use the micro-entity rules. If you cannot confirm it from the company's records, answer Not sure and we stop rather than guess.How many associated companies did this company have during the accounting period?Enter 0 if there were none. Exclude this company itself. Include a company associated for any part of the period, but leave out one that carried on no trade or business during the period.Was the company a partner in a partnership during the year?A share in a partnership needs a different return, so Yes or Not sure means we cannot file this one.Apart from its trade and any bank interest, did the company have any other money in this year, such as rent?Answer Yes if any of these apply, however small: rent or other property income; selling something for more than it cost (a chargeable gain). Interest the company received is fine and has its own box below, so do not answer Yes for that. Yes or Not sure means this return needs more than we file, so ask whoever prepares the accounts, or use a filing service that covers it.Did the company have any other tax items this year?Answer Yes if any of these apply, however small: interest the company paid; money lent to a director or shareholder (a director's loan); donations to charity; loss relief, including a loss carried back to an earlier year; group relief; R&D, creative-industry or land-remediation credits; restitution interest or Covid support overpayments; Corporation Tax already paid for this period; or anything that needs a supplementary CT600 page. Yes or Not sure means this return needs more than we file, so ask whoever prepares the accounts, or use a filing service that covers it.Is the company exempt from having its accounts audited?This is the small-company audit exemption in section 477 of the Companies Act 2006. We cannot assume it applies, so answer Yes only if you know the company qualifies. Anything else stops the filing. If you are not sure, ask whoever prepares the accounts.Has any shareholder asked for the accounts to be audited?Shareholders holding at least 10% of the shares by nominal value, or 10% of the members where the company has no share capital, can require an audit even when the company would otherwise be exempt (Companies Act 2006, section 476). Answer No only if you know none has asked. Anything else stops the filing.

Trading results

once the company is confirmed

	Previous period	This period
Turnover (sales)The amounts the company earned from providing goods and services in its ordinary activities, after taking off trade discounts, value added tax and any other taxes based on those amounts. Use your bookkeeping records, invoices, or accounts for the period.	—
Raw materials and consumables usedRaw materials and consumable supplies used during the same accounting period. Enter only those materials here, not the full Cost of sales total. Use the detailed profit and loss account or bookkeeping breakdown.	—
Staff costsStaff costs for the period, such as wages and salaries, social security costs and other pension costs. Use payroll records or accounts.	—
DepreciationThe reduction in value recorded for fixed assets and similar long-term assets during the period. Use your accounts, fixed-asset register, or bookkeeping software.	—
Other chargesAdministrative expenses, distribution costs and ordinary running costs that do not belong under Raw materials, Staff costs or Depreciation. Use the detailed profit and loss account, bookkeeping records or a breakdown from the accounts preparer, and count each cost once.	—
Profit (loss)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.	—
Tax on profitThe 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.	—
Corporation Tax chargeableThe 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 we hold for this period.	—

Add less common income or expense rowsInside: Entertaining costs in the accounts that cannot be deducted for tax, Other costs in the accounts that cannot be deducted for tax, Interest payable and similar charges / finance costs, Other interest receivable and similar income / finance income, Other operating income.

	Previous period	This period
Entertaining costs in the accounts that cannot be deducted for taxWhat the company spent on entertaining customers or suppliers, if that cost is in the accounts. Use the bookkeeping records. Staff entertaining is a different thing and is not counted here. Leave it blank or enter 0 if there was none.	—	Confirm this row is nil for this period
Other costs in the accounts that cannot be deducted for taxAny other costs of that kind in the accounts, added together as one figure. Use the bookkeeping records. The usual ones are fines and penalties, gifts to customers, and anything bought for personal rather than business use. Leave it blank or enter 0 if there were none.	—	Confirm this row is nil for this period
Interest payable and similar charges / finance costsInterest payable and similar charges for the period, such as loan or overdraft interest. Use bank, loan, or bookkeeping records.	—
Other interest receivable and similar income / finance incomeInterest receivable and similar income for the period, such as interest on a business savings account. Use bank or bookkeeping records.	—	Confirm this row is nil for this period
Other operating incomeOperating income that is not part of the company's main sales income. Use your bookkeeping records or accounts.	—	Confirm this row is nil for this period

Balance sheet

once the sections above are complete

	Previous period	This period
Cash at bank and on handCash 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.	—
Creditors due within one yearAmounts the company must pay within 12 months after the year-end, such as unpaid bills, Corporation Tax, or short-term loan repayments. Use the year-end creditor list from your bookkeeping records.	—
Current assetsShort-term assets: cash, money owed by customers, and stock added together. You do not need to enter this - it is calculated from the asset figures in the form.	—
DebtorsAmounts 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.	—
EquityThe capital and reserves total we show on the balance sheet. You do not need to enter this - it is calculated from the other balance-sheet figures.	—
Fixed assetsLong-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.	—
Net assets (liabilities)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.	—
Net current assets (liabilities)Current assets, plus prepayments and accrued income, less creditors falling due within one year. You do not need to enter this - it is calculated from the current-asset and creditor figures.	—
Property, plant and equipmentPhysical fixed assets such as computers, vehicles, machinery, office equipment, or premises. Use the year-end value from your accounts or fixed-asset register.	—
Total assets less current liabilitiesTotal 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.	—
Total inventoriesStock or work in progress held at the year-end. Use the company's stock records.	—

Add less common balance sheet rowsInside: Unpaid share capital, Creditors due after more than one year, Accruals and deferred income, Intangible assets, Investments, Number of shares issued and fully paid, Prepayments and accrued income, Provisions for liabilities, balance sheet subtotal.

	Previous period	This period
Unpaid share capitalShare capital the company has called up but that had not been paid by the year-end. Use the company's share records.	—
Creditors due after more than one yearAmounts the company must pay more than 12 months after the year-end, such as the long-term part of a loan. Leave this blank if there are none.	—	Confirm this row is nil for this period
Accruals and deferred incomeAccruals and deferred income at the year-end, as shown on the balance sheet. Use the company's year-end accounts or bookkeeping adjustments.	—	Confirm this row is nil for this period
Intangible assetsIdentifiable non-monetary assets without physical substance, such as concessions, patents, licences and trade marks. Use the company's accounts or fixed-asset records.	—	Confirm this row is nil for this period
InvestmentsLong-term investments held by the company, such as shares in another company. Use the company's accounts or investment records.	—	Confirm this row is nil for this period
Number of shares issued and fully paidThe number of shares the company has issued and been paid for. Check the company's share register or Companies House confirmation statement.	—
Prepayments and accrued incomePrepayments and accrued income at the year-end, as shown on the balance sheet. Use the company's bookkeeping records.	—	Confirm this row is nil for this period
Provisions for liabilities, balance sheet subtotalAmounts set aside for expected future liabilities where the exact bill is not yet known. Use the company's accounts.	—	Confirm this row is nil for this period

People and signing

once the sections above are complete

What was the average number of employees during this period?Enter the average number of people employed under a contract of service during this period, taken from payroll or staff records. Count someone for a month even if they were employed for only part of it. Include a director only where they were also employed under a contract of service. If you would rather not work it out, open the monthly worksheet and we will add the months up and offer you a figure.

Average number of employeesThis is the figure you gave above, shown as it will appear in the accounts and used for the company-size check. You cannot type over it here.

Accounts approval dateThe date the accounts were authorised for issue. Enter the actual authorisation-for-issue date; do not substitute the period end or today's date.

Director name (for signing)The director signing the accounts. Use the name to be shown on the accounts.

I confirm this return is correctTicking this box makes the declaration that the information you have given on this form and the accompanying supplementary pages is correct and complete to the best of your knowledge and belief. It is attached to the HMRC submission.

Person making declarationThe full name of the person making the declaration for the company. We put this name on the declaration we send to HMRC.

Position/statusThe role of the person making the declaration. Use the role that applies to the person authorised to make the filing.

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once the sections above are complete

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Your Company

Period details

Checks

Trading results

Balance sheet

People and signing

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