CT600 and Accounts: What's the Difference?

Most limited companies need to file two separate documents each year, to two different government bodies. If you're new to filing or switching from Companies House WebFiling, the difference can be confusing. This guide explains what each filing is and how @AdamsWinter handles both.

The Two Filings Every Limited Company Must Submit

Filing	Where it goes	What it contains
CT600 (Corporation Tax return)	HMRC	Your company's profit/loss and any tax owed
Annual accounts	Companies House	Your company's balance sheet and P&L

Think of it this way:

• HMRC wants to know how much tax your company owes — that's what the CT600 is for.
• Companies House wants to see your company's financial position on public record — that's what the annual accounts are for.

What Does @AdamsWinter Do?

@AdamsWinter handles both filings in one process. You enter your figures once, and it:

1. Generates your CT600 and files it electronically with HMRC
2. Generates your micro-entity accounts and files them electronically with Companies House

You don't need to use two different services or prepare documents separately.

What Was the Companies House WebFiling Service?

The Companies House WebFiling service (end of life 31 March 2026) let you file accounts directly on the Companies House website. Many small companies used it just for accounts — often alongside HMRC's own service for the CT600.

With both services closing in 2026, you need filing software. @AdamsWinter replaces both in a single workflow.

Do I Always Need Both Filings?

For most limited companies, yes — both a CT600 (to HMRC) and accounts (to Companies House) are required each year.

A CT600 is only required if HMRC has issued a Notice to Deliver one. In practice, HMRC issues these automatically to most active companies. Even dormant companies may need to file both a dormant CT600 and dormant accounts.

What is a Micro-Entity?

A micro-entity is a very small company that qualifies for simplified accounting rules. Your company qualifies if it meets at least two of these criteria:

• Turnover no more than £632,000
• Balance sheet total no more than £316,000
• No more than 10 employees

Micro-entities can file abbreviated accounts — @AdamsWinter generates these automatically if your company qualifies. This is the same simplified format you'd have been producing through WebFiling.

Common Questions

I only used WebFiling for my accounts — do I also need to file a CT600?

Probably yes, unless your company is dormant and HMRC has never issued a Notice to Deliver. If you've only ever filed accounts through Companies House WebFiling, you may have been filing your CT600 separately through HMRC's own service (or through an accountant). @AdamsWinter handles both, so you can do everything in one place from now on.

My company makes no profit — do I still need to file?

Yes, in most cases. Even companies with no income or no tax to pay still need to file annual accounts with Companies House and (if HMRC has issued a Notice to Deliver) a CT600 showing nil tax. @AdamsWinter handles nil/dormant filings.

Do I need to file both every year?

Annual accounts to Companies House: yes, every year. CT600 to HMRC: yes, if HMRC has issued a Notice to Deliver (which they do automatically for most companies each year).