Are Accounts Submitted to HMRC with the CT600?
When you submit your CT600 through @AdamsWinter, your company accounts are automatically included in the HMRC submission. You do not need to send accounts to HMRC separately.
How the HMRC CT600 Submission Works
HMRC requires accounts to accompany the CT600 for non-dormant companies. @AdamsWinter packages your accounts in iXBRL (Inline XBRL) format and includes them in the same electronic submission as your CT600. From HMRCs perspective, they receive both documents together.
This is true regardless of which filing option you selected:
| @AdamsWinter Filing Option | What goes to HMRC | What goes to Companies House |
|---|---|---|
| CT600 and Accounts | CT600 + accounts | Accounts |
| CT600 only | CT600 + accounts | Nothing (you file CH separately) |
| Accounts only | Nothing | Accounts |
Are the HMRC and Companies House Accounts the Same?
When you choose CT600 and Accounts, @AdamsWinter generates a single set of iXBRL accounts. The same document is used for both the HMRC submission (attached to your CT600) and the Companies House filing. Both authorities receive identical figures.
If you later refile your CT600 (for example, following a correction), the iXBRL accounts attached to the new CT600 submission are regenerated with the updated figures. This means the HMRC submission will contain the corrected accounts — but if Companies House has already accepted an earlier version with the original figures, there will now be a discrepancy.
In that situation, you should amend your Companies House accounts to match the corrected CT600 submission. See our guide: How to Amend Companies House Accounts.
Why Capital and Reserves May Change After a Recalculation
Capital and Reserves (also called Net Assets or Shareholders Funds) is a derived figure in your accounts — it is not entered manually. It is calculated as:
Capital and Reserves = Total Assets minus Total Liabilities
It also equals:
Capital and Reserves = Share Capital plus Retained Earnings
Where retained earnings = prior year retained earnings + current year profit after tax.
If your tax calculation changes (for example, after a bug fix or correction), the tax charge in your accounts changes. This flows through to post-tax profit, which in turn changes retained earnings and therefore Capital and Reserves. This is expected behaviour — the accounts reflect the corrected tax position.
Common Scenario: Already Filed Accounts to Companies House
If you filed accounts to Companies House through another route (such as the government WebFiling service or an accountant), and then used @AdamsWinter to file your CT600:
- Companies House: Already covered by your earlier filing
- HMRC: Covered by your @AdamsWinter CT600 submission (accounts included automatically)
Dormant Companies
Dormant companies are an exception: HMRC does not require accounts alongside the CT600 for dormant periods. @AdamsWinter handles this automatically when you select the dormant company option.
Common Questions
How do I know if accounts were included in my HMRC submission?
If your CT600 status shows Accepted in your @AdamsWinter dashboard, the full submission (CT600 + accounts) was accepted by HMRC. You can download your submitted documents from the dashboard to confirm what was included.
Do I need to file accounts to Companies House separately after using CT600 only mode?
Yes — if you chose CT600 only, you still need to file accounts to Companies House through another route (Companies House WebFiling, or accountant software). @AdamsWinter CT600 only option does not file to Companies House.
My Capital and Reserves figure changed after I refiled — is this correct?
Yes, this is expected. Capital and Reserves is automatically calculated from your balance sheet figures and post-tax profit. If your tax calculation changed (for example, following a correction to how capital gains or losses were treated), the tax charge changes, which changes retained earnings, which changes Capital and Reserves. The updated figures are correct.
If your Companies House accounts show the old figures, you can amend them. See: How to Amend Companies House Accounts.
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