File a property company's Corporation Tax return online

Who is Taxley's property company return for?

A UK limited company whose income is rent from land or buildings — often called a buy-to-let company or SPV — with its rent and costs recorded. When you start the return you choose the business type: Property if the income is rent, or Mixed if the company also trades, so the rental and trading figures are entered separately.

It suits a single, UK-resident company rather than a group. You also choose the accounts the company files with its return:

• Micro-entity accounts (FRS 105) — the shortest accounts. They show property at cost less depreciation and don't allow revaluation or fair value. For periods starting on or after 6 April 2025 a company qualifies if it stays within at least two of three limits: turnover up to £1 million, balance sheet total up to £500,000 and no more than 10 employees.
• Small-company accounts (FRS 102 Section 1A) — fuller accounts, for a company above the micro-entity limits or one that holds investment property at market value.

Our guide to micro-entity versus small-company accounts goes through the choice in more detail.

What does Taxley file for a property company?

The full Company Tax Return: the CT600, the Corporation Tax computation and the company's statutory accounts, sent to HMRC together.

• The CT600. The property business profit is reported as income from UK property (box 190). Our Corporation Tax guide for property companies explains the boxes a property company uses and how it gets relief for mortgage and loan interest.
• The tax computation, showing line by line how the accounts profit becomes taxable profit and the tax on it, including marginal relief and the limits shared with any associated companies.
• The accounts — FRS 105 or FRS 102 Section 1A — as iXBRL, the tagged format HMRC's systems read.

Taxley also files the accounts at Companies House, at no extra cost. Once the return is paid and the accounts are finished, press File accounts at Companies House on the filing page; you'll need the company's Companies House authentication code.

How does filing a property company's return work?

You enter the figures from the company's books; Taxley prepares the tax, the accounts and the return, and you submit it.

1. Start the return. Find the company on the Companies House register so its details are filled in, enter the accounting period, and choose Property (or Mixed) and micro-entity or small-company accounts. For a returning company, last year's settings and closing balances carry over.
2. Enter the profit and loss. Rental income, lease premiums and other property income; then repairs and maintenance, insurance, agent and management fees, legal and professional fees, rates and utilities, services and other costs. Enter mortgage and loan interest in full as interest payable, separately from those costs. You can import a trial balance (CSV) instead of typing, then check each line.
3. Enter the balance sheet. The property as a fixed asset, cash, amounts owed, loans, share capital and reserves. Taxley can try to fill last year's closing figures from the accounts filed at Companies House; review everything it brings in.
4. Make the tax adjustments. Add back costs tax doesn't allow, enter any capital allowances you've worked out, and bring forward property business losses and loan interest deficits from earlier years. If last year's return was filed with Taxley, the brought-forward losses are filled in for you.
5. Review, pay and submit. Taxley checks the return, shows the computation line by line and builds the iXBRL files. Preparing and previewing are free; you pay the fee through Stripe when you choose to file, then submit with the company's own Government Gateway login. HMRC's response appears on the filing, and we email you too.

A first period of account longer than 12 months (up to 18) is split into two Corporation Tax returns, prepared and filed as one filing. The Corporation Tax glossary explains terms such as accounting period, associated companies and marginal relief.

How much does a property company's return cost?

£44.50 with micro-entity accounts or £84.50 with small-company accounts, per return. The fee also covers filing your accounts at Companies House, and Companies House doesn't charge for this. There's no subscription: you pay once, at the point you submit, and a first period that needs two CT600 returns is still one filing and one fee.

If the company was dormant for the whole period — no rent and no other income — the dormant plan at £9.50 applies instead; see filing a dormant company's return. Every plan is on the pricing page.

What doesn't Taxley handle for property companies?

Non-resident landlords and less common reliefs — and it files only the Corporation Tax return. Taxley doesn't handle:

• consortium relief, and group relief with companies outside the UK;
• non-resident companies and non-resident landlords;
• 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;
• terminal loss claims — a trading loss can be carried back 12 months, but a UK property business loss can't be carried back at all;
• property or trading losses brought forward that are more than the £5 million allowance (the deductions allowance), or that are used by a company in a group;
• furnished holiday lettings in periods before April 2025, and the corporate interest restriction;
• testing whether the company is a close investment-holding company — letting to connected people can matter, so read the property company guide on the 19% rate and check carefully if it might apply;
• other property taxes such as the Annual Tax on Enveloped Dwellings (ATED) or Stamp Duty Land Tax — the property company guide explains them.

Some figures are entered rather than worked out, so you calculate these yourself:

• capital allowances outside what the calculator covers — leasing, freeports, the VAT capital goods scheme, partial first-year-allowance elections, and assets that don't fit a standard category;
• investment property revaluations — if the company revalues its property, confirm the fair-value movement and revaluation reserve yourself before you enter them.

Do I need an accountant? sets out the full list of what Taxley can and can't file yet. The 30-second check flags the common cases before you start.

When is a property company's tax return due?

File 12 months after the end of the accounting period; pay the Corporation Tax 9 months and 1 day after it. The payment deadline comes first (GOV.UK: Company Tax Returns). A late return costs an automatic £200 penalty (£100 if the filing date was before 1 April 2026), rising the later it is (GOV.UK: penalties for late filing). The accounts also have their own Companies House deadline. Enter your period end in the Corporation Tax deadline calculator to see every date.

Frequently asked questions

Can a buy-to-let limited company file its own 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. With Taxley, a director enters the company's figures and files the CT600 with the accounts and computation. The directors remain responsible for the return either way.

Should a property company use micro-entity or small-company accounts?

Micro-entity accounts (FRS 105) are the shortest, but they show property at cost and can't revalue it. Small-company accounts (FRS 102 Section 1A) suit a company above the micro-entity limits or one that holds investment property at market value. A return costs £44.50 with micro-entity accounts or £84.50 with small-company accounts.

How do I enter mortgage interest?

Enter the full amount of mortgage and loan interest as interest payable, separately from repairs, insurance and other property costs. Taxley puts it on the return for you. Our property company guide explains how a company gets tax relief for that interest.

Can Taxley handle a company with rental income and a trade?

Yes. Choose "Mixed" when you start the return: the rental income and the trading income are entered separately, and interest on borrowings used in the trade can be split out as a trading cost.

What if the company sold a property during the year?

Supported for most sales of UK property and of shares bought in one go — Taxley works out the gain, including indexation up to December 2017 and the substantial shareholding exemption. Some sales still need your own figure (for example part of a property, a sale to someone connected with the company, or a relief such as rollover).