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Accounts and tax returns: two obligations

Your company accounts and Company Tax Return go to different authorities. Keep track of each outcome.

Companies House

Annual accounts report your company's financial position. The required format depends on the company and accounting rules.

HMRC

The return includes CT600, any required supplementary pages, accounts and a tax computation. Accounts and computations normally use iXBRL.

A receipt has a specific meaning

An HMRC receipt acknowledges delivery; it does not mean HMRC agrees with the figures. Payment is a separate task.

Last reviewed: 5 October 2026.

Company Tax Return obligations — GOV.UK ↗

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