If your Indian company has a UK subsidiary, branch office, or even a dormant UK entity, HMRC expects a Corporation Tax return every year, regardless of whether you made profit. Missing the filing deadline triggers an automatic penalty of up to £1,500 and interest on unpaid tax runs from the due date. With HMRC's digital push toward Making Tax Digital and increasing scrutiny on cross-border related party transactions under the OECD BEPS framework, a late or inaccurate CT600 return can invite a full enquiry rather than a simple assessment. KAMRIT Financial Services LLP handles the end-to-end UK Corporation Tax filing lifecycle, from confirming your HMRC注册 status and Company House filing history to preparing the statutory accounts under UK GAAP or IFRS, completing the CT600 return, and filing it within the statutory window. We coordinate with your UK accountant where needed and ensure the filing is submitted before the 12-month anniversary of your company's accounting period end date.
What is UK Corporation Tax Filing in India 2026?
UK Corporation Tax Filing is the statutory annual compliance obligation for every company incorporated at Companies House that generates income or is considered resident in the United Kingdom for tax purposes. It is governed primarily by the Corporation Tax Act 2010, the Finance Act 2016, and the Finance Act 2024 which introduced the new 25% main rate for companies with profits above £250,000 and the 19% small profits rate for those under £50,000. The filing is submitted through HMRC's Online Services portal or compatible software using form CT600 and supporting schedules. A company must register for Corporation Tax within 3 months of starting business activity, HMRC defines 'active' as holding assets, employing staff, or generating income. Even companies with no taxable profit must file a nil return to remain compliant. For Indian-owned UK entities, the ₹14,999 to ₹45,000 fee band covers the preparation and submission; government tax itself is a separate liability computed against your UK profit at the applicable rate.
Who needs this
UK Corporation Tax filing applies to any Indian-incorporated or Indian-controlled entity that has a UK presence. Confirm you meet at least one of the following conditions before engaging a service provider.
- Your company is registered at Companies House as a UK private limited company (Ltd) or public limited company (PLC)
- The company has a UK establishment or branch that is actively trading or generating revenue
- Your Indian parent company holds a majority stake (directly or indirectly) in the UK entity and consolidates accounts
- The UK entity has registered for VAT with HMRC and is filing periodic VAT returns
- The company employs staff in the UK and operates a PAYE scheme
- The UK entity has a fiscal year ending 31 March or 30 April (aligned to the UK statutory accounting year)
- Your UK subsidiary's turnover exceeds £250,000 making it liable for the 25% main Corporation Tax rate
- The entity has reportable related party transactions with the Indian parent exceeding ₹50 lakhs in the relevant period
- The company holds UK property or land and is filing to declare rental income or capital gains
- A previous Corporation Tax filing was submitted for this entity and HMRC has issued a Notice to File for the current year
Documents required
HMRC does not accept unsigned or incomplete returns. The document package must reflect what is filed at Companies House and what supports the CT600 computation line by line. All foreign-language documents must be notarised and translated by a certified translator.
- Companies House filing confirmation (Incorporation Certificate, Articles of Association,shareholder register)
- Audited or independently examined UK statutory accounts (Profit and Loss, Balance Sheet, Notes) prepared under UK GAAP or IFRS for the filing period
- HMRC CT600 return form with all applicable pages and schedules completed
- Corporation Tax computation working showing taxable profit calculation and any adjustments
- Copy of the last filed accounts and CT600 for reference (for first-year or recurring clients)
- Details of related party transactions with Indian parent or affiliates (required for Large Company reporting under CTA 2010 Part 4)
- VAT registration certificate and latest VAT return (if VAT-registered)
- PAYE references and employer payment schedule summaries (if employing UK staff)
- Evidence of UK bank account and registered office address for correspondence
- Letter of Authority or board resolution authorising KAMRIT to act as agent before HMRC
- Indian parent company PAN, CIN, and latest audited financial statements
- Notarised translation of any non-English supporting documents
How KAMRIT runs it, step by step
KAMRIT follows a structured five-step workflow from engagement through confirmation of filing. Each stage is documented and client-approved before we move forward. We do not file until you have signed off on the CT600 figures.
- HMRC Account Verification and Status Check. We first verify your company's Corporation Tax status on HMRC Online Services. This confirms the company is still registered, identifies any outstanding prior year filings, and checks the filing window for the current accounting period. If the company has never filed a CT return, we initiate a new Corporation Tax registration with HMRC using the company registration number and the date of first accounting period end.
- UK Statutory Accounts Collection and Review. We receive the audited or independently-examined UK statutory accounts from your UK accountant or in-house finance team. We cross-check the accounts against Companies House filings to confirm consistency. Any discrepancies between the filed accounts and the CT600 profit figure are reconciled at this stage.
- CT600 Preparation and Computation. Using the statutory accounts, we complete the CT600 return on HMRC-compatible software. We apply the correct Corporation Tax rate (25%, 26.5% marginal, or 19% depending on profit), claim all eligible deductions, and add any adjustments for capital allowances, loss carry-forward, or related party disallowances. We also complete Schedule 19 (statutory sick pay and statutory maternity pay) and any supplementary pages for insurance, Lloyd's underwriters, or sub-contractors if applicable.
- Client Review and Digital Submission. The completed draft CT600 and computation are sent to you for review and digital signature. Once approved, we submit the return through our HMRC-authorised software under our agent authorisation reference. We file within the 12-month window and retain the filing acknowledgment for your records.
- Post-Filing Compliance and Record Keeping. After successful filing, we provide a complete filing package: submitted CT600, HMRC acknowledgment reference, Corporation Tax computation, and a compliance summary. If HMRC issues a follow-up enquiry, we assist with the response within the quoted engagement scope. Records must be retained for at least 7 years per HMRC requirements.
Timeline
From the date we receive complete documents and signed engagement, KAMRIT completes the CT600 preparation within 5 to 7 working days. Client review and approval typically takes 2 to 4 working days depending on internal sign-off cycles. HMRC processes the filing immediately on receipt; an acknowledgment is issued within hours. The entire engagement, from kickoff to filing confirmation, typically runs 15 to 25 working days. The only external dependency is the client's delivery of audited accounts and supporting documents. If the statutory accounts are not yet finalised by the UK accountant, the timeline extends to when those are received. HMRC has up to 12 months from the filing to open an enquiry, so the filing date is critical for compliance certainty.
How our pricing compares
KAMRIT's UK Corporation Tax Filing service starts at ₹14,999 for single-year filings with standard complexity. IndiaFilings charges ₹18,000 to ₹25,000 for the same service and adds a ₹3,000 surcharge for large company supplementary pages. Vakilsearch quotes ₹20,000 to ₹35,000 depending on turnover threshold and offers a basic package but bundles statutory accounts preparation separately at ₹50,000. ClearTax charges ₹22,000 to ₹45,000 for UK filing and is primarily positioned for clients with existing ITR or GST relationships; they charge an additional ₹8,000 for related party disclosure forms. LegalRaasta offers filings at ₹15,999 to ₹28,000 but includes limited post-filing support, any HMRC enquiry response is billed as a separate engagement at ₹5,000 per day. KAMRIT's price of ₹14,999 is inclusive of CT600 preparation, computation, digital submission, and acknowledgment delivery. Government tax liability, audit fees, and courier charges are not included as these are client-variable. We believe our price is justified because we provide a named relationship manager, a complete filing package with documentation trail, and post-filing enquiry support within scope, not as an add-on at ₹5,000 per hour.
Common mistakes KAMRIT avoids
UK Corporation Tax compliance has quirks that catch first-timers, particularly Indian businesses unfamiliar with HMRC's approach. The following are the most frequently observed errors.
- Filing nil returns without understanding HMRC's 'no profit does not mean no filing' rule, HMRC continues to expect a return even for dormant companies and levies £500 penalties for non-filing
- Misapplying the Corporation Tax rate, small companies with profits below £50,000 do not automatically qualify for the 19% rate if they have associated companies; the threshold is divided by the number of associated companies
- Failing to register for Corporation Tax within the 3-month window, HMRC charges interest from the deadline and the late registration penalty is applied automatically
- Not completing the Large Company supplementary pages when the company's profits exceed £1.5 million, HMRC assess this at the group level and the omission triggers a separate penalty
- Overlooking Related Party Transaction reporting when the Indian parent has advanced loans or provided services to the UK entity, CTA 2010 Section 464 requires disclosure above £5,000, not just above ₹50 lakhs
- Using the wrong accounting period, UK companies are required to align their Corporation Tax accounting period with their statutory accounts period; a mismatch causes a computational adjustment and potential underpayment of tax
- Ignoring HMRC's Making Tax Digital requirement for Corporation Tax, from April 2026, all Corporation Tax filings must be submitted through MTD-compatible software; agents who file via the old portal may face rejection
- Not retaining records for 7 years, HMRC can open an enquiry at any time within the 12-month filing window and request supporting working; missing documents complicate the response