Do I need an accountant to file my company tax return?

Who is responsible for the company's tax return?

The directors — whoever prepares it. GOV.UK lists preparing the annual accounts, completing and filing the Company Tax Return and paying Corporation Tax among a director's responsibilities. You can hire someone such as an accountant to handle these day to day, but "you're still legally responsible for your company's records, accounts and performance". GOV.UK: Running a limited company.

Using an accountant is a choice, not a requirement: GOV.UK says you can have an accountant prepare and file the return, or do it yourself (GOV.UK: Company Tax Returns). An accountant who files for you does so as your agent, which you set up with HMRC — see GOV.UK: Appoint someone to deal with HMRC on your behalf. If you file yourself, you use commercial software: HMRC's own "File your accounts and Company Tax Return" service closed on 31 March 2026. GOV.UK: closure of the HMRC filing service.

When can you file the company tax return yourself?

When the company's year was straightforward and its records are in order. Doing it yourself tends to suit:

• A dormant company. Once HMRC knows the company is dormant for Corporation Tax, it doesn't need to file a Company Tax Return unless it gets a notice to deliver one; it still files accounts and a confirmation statement at Companies House (GOV.UK: dormant for Corporation Tax). See our dormant company tax return guide.
• A simple trading or services company with one trade, bookkeeping you can take the figures from, and micro-entity (FRS 105) or small-company (FRS 102 Section 1A) accounts.
• A company that lets UK property, with its rent and costs recorded — see Corporation Tax for a property company.
• Adjustments you understand, such as adding back depreciation and claiming capital allowances you've worked out.

You'll need the company's UTR, a Government Gateway login with Corporation Tax added, and the year's figures. Our step-by-step guide shows how to file a CT600 yourself, and the Corporation Tax glossary explains the terms.

What doesn't Taxley file yet?

Anything needing judgement or calculations beyond everyday bookkeeping. Taxley doesn't handle:

• Consortium relief, and group relief with companies outside the UK.
• R&D tax relief claims, creative industry reliefs and the patent box.
• Bed and breakfasting a director's loan (repaying it and borrowing again soon after), unless every repayment was made by crediting a dividend, salary or bonus.
• Overseas branches, foreign trading income with tax taken off, and controlled foreign companies.
• Terminal loss claims, the temporary three-year carry-back for losses of periods ending between 1 April 2020 and 31 March 2022, and carried-forward losses that are more than the £5 million allowance (the deductions allowance) or are used by a company in a group.
• Charities and community amateur sports clubs (CASCs) that are only partly exempt, and accounts under the Charities SORP.
• Large companies paying by quarterly instalments, and medium-sized or audited companies.
• Intangible assets under the corporate intangibles rules, and special regimes such as insurance, ring-fence or tonnage tax companies.
• Non-resident companies, and companies in liquidation or administration.
• Accounting periods that started before 1 April 2020.

Taxley also takes these figures from you rather than working them out, so you enter them yourself:

• Capital allowances outside the calculator's scope — leasing, freeports, the VAT capital goods scheme, partial first-year-allowance elections, and any asset that doesn't fit a standard category.
• Chargeable gains outside the calculator's scope — assets other than UK property or shares bought in one go, sales to someone connected with the company, acquisitions before 1987, or a relief such as rollover.
• Deferred tax.

An HMRC enquiry or dispute, a penalty you want to challenge, or any treatment you're unsure about is worth slowing down and checking carefully. The 30-second check flags the most common of these before you start.

How do DIY filing software, Taxley and an accountant compare?

All three routes end with the same thing — a CT600 filed with HMRC — and in all three the directors remain responsible for it.

Filing software you run yourself, Taxley and an accountant compared

	DIY with filing software	Taxley	An accountant
Who prepares it	You. What the software prepares for you varies — some expect finished accounts and a tax computation.	You enter your figures; Taxley prepares the CT600, the tax computation and the iXBRL accounts.	The accountant, from your records.
Who is responsible	The directors.	The directors.	The directors.
Who submits it	You, through the software.	You, through Taxley, with your own Government Gateway login.	The accountant, as your agent.
Typical cost	Varies by provider — check what the price includes.	£9.50 dormant, £44.50 micro-entity accounts, £84.50 small-company accounts — one fee per return, including filing the accounts at Companies House, paid only when you file.	Varies from firm to firm — ask for a fixed quote.
Your time	Depends on your records and how much of the accounts and computation you prepare yourself.	Depends on your records. Preparing and previewing the whole return is free, so you see it before you pay.	The least of your own time: you hand over your records, and turnaround depends on the firm.
Review	Your own checks, plus any the software makes.	Automatic checks and validation before you file. Review your own figures carefully before you submit.	Professional judgement on reliefs and treatments.
Support	Depends on the provider.	Email support (Mon–Fri, 9am–5pm UK time) and guides — help with the software, not tax advice.	Tax advice, and they can deal with HMRC for you as your agent.
Companies House accounts	Depends on the provider.	Included: file the accounts at Companies House from your filing page once the return is paid, using the company's authentication code.	Ask whether it's included.

Taxley's prices are on the pricing page. A first period of more than 12 months that needs two CT600 returns is still one filing and one fee.

Frequently asked questions

Can I file my company tax return without an accountant?

Yes. GOV.UK says you can either get an accountant to prepare and file your Company Tax Return or do it yourself. HMRC's own online filing service closed on 31 March 2026, so you file using commercial software, which sends the CT600 with the company's accounts and tax computations.

Am I still responsible if an accountant files the return?

Yes. GOV.UK says you can hire other people, such as an accountant, to manage some of a director's duties day to day, but you're still legally responsible for the company's records, accounts and performance.

Does Taxley flag anything for extra care before I file?

Yes. Figures that carry professional judgement — such as marginal relief adjustments and iXBRL tagging — are marked for review in the product, so you can double-check them yourself before you submit.

Does a dormant company need an accountant?

Not usually. Once HMRC knows a company is dormant for Corporation Tax, it doesn't need to file a Company Tax Return unless it gets a notice to deliver one. It must still file accounts and confirmation statements at Companies House.

Is Taxley an accountant?

No. Taxley is software: it prepares the CT600, tax computation and iXBRL accounts from the figures you enter, and sends the return to HMRC when you choose to submit it. It doesn't act as your accountant or tax agent and doesn't give tax advice.