File micro entity accounts online with your CT600
File micro entity accounts with Taxley as part of your company's CT600 return. Taxley prepares FRS 105 micro-entity accounts, files them to HMRC with the return, then files them at Companies House once the return is paid and finished. It doesn't file accounts on their own.
Preparing and previewing is free. You pay one fee per return, only when you choose to file.
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How do you file micro entity accounts with Taxley?
You prepare the accounts and the CT600 together, from one set of figures. Micro-entity accounts follow FRS 105, the UK accounting standard for micro-entities.
- Start a return. Find the company on the Companies House register and choose micro-entity accounts (FRS 105).
- Enter the figures. Income, expenses, the period-end balance sheet and the notes the accounts must state, such as average employees.
- Check what Taxley builds. Review the Corporation Tax calculation and CT600, plus the tax computation and FRS 105 accounts in iXBRL, all before you pay.
- Pay and file to HMRC. Pay the one fee and submit with the company's own Government Gateway login. HMRC gets the full accounts, including the profit and loss account.
- File at Companies House. Once the return is paid and the accounts are finished, press "File accounts at Companies House" and enter the company's 6-character authentication code.
Companies House gets a filleted copy, without the profit and loss account, so that stays off the public register.
Companies House accounts filing has been live in Taxley since 28 September 2026, at no extra cost.
What can't Taxley do with micro-entity accounts?
Some accounts are outside what Taxley files today.
- Accounts on their own. Taxley files accounts at Companies House only from a paid, finished CT600 return.
- Some first accounts. If the return's period doesn't start on the date of incorporation, you file those first accounts yourself; the filing page gives the deadline.
- Uploaded accounts. If you upload your own iXBRL accounts, Taxley sends them to HMRC only. You file them at Companies House yourself.
- Accounts Companies House already has. Taxley doesn't file revised accounts for a period already on the register. It amends only returns first filed with Taxley.
- Confirmation statements. Taxley doesn't file them.
- What FRS 105 doesn't allow. No fair value accounting, revaluations or deferred tax. If those figures appear, the accounts stay a draft until they're removed or you switch to small-company accounts. Charities can't use micro-entity accounts.
- Advice. Taxley is software from Taxley UK LLP, not an accountant or tax agent, and isn't part of HMRC or Companies House. You confirm the company is a micro-entity; the directors stay responsible.
How do the options for filing micro-entity accounts compare?
The routes differ in who prepares the figures and where each one files. HMRC's free CT600 filing service closed on 31 March 2026, so the return now needs commercial software or an agent.
| Option | What it files | How you pay | Often suits |
|---|---|---|---|
| An accountant | Accounts and CT600, prepared for you | The firm's quote | Companies wanting the figures prepared for them |
| Pay-per-return software, such as Taxley | CT600 and accounts, from your figures | A fee per return | Directors with simple, well-kept books |
| Subscription or bookkeeping software | Varies; some file micro-entity accounts | A monthly or yearly fee | Companies already keeping books in it |
| Companies House's own online service | Accounts only, not the CT600 | No fee for annual accounts | Companies that only need to file accounts |
Companies House's own service accepts accounts until 1 April 2028. After that, accounts must be filed using software. Whichever micro-entity accounts software or service you look at, ask:
- Does it file the CT600 and the accounts, or only one of them?
- Is Companies House filing included in the price?
- Does it handle your accounting period, including a first period longer than 12 months?
- Who checks the figures before they're filed?
What does it cost to file micro-entity accounts with Taxley?
One fee per return: £44.50 (promotion price until 31 Dec 2026; £89.00 from 1 Jan 2027) for a CT600 with FRS 105 micro-entity accounts. It covers the return and accounts sent to HMRC and filing the accounts at Companies House. There's no subscription. Every plan is on the pricing page.
Frequently asked questions
Can Taxley file micro-entity accounts without a CT600?
No. Taxley files accounts at Companies House only from a paid, finished CT600 return prepared in Taxley. If the company only needs to file accounts, Companies House's own online service accepts them until 1 April 2028.
Does Companies House see my profit and loss account?
No. Taxley sends Companies House a filleted copy of your micro-entity accounts: the balance sheet and notes, without the profit and loss account. HMRC gets the full accounts with your CT600.
What do I need to file the accounts at Companies House?
The company's 6-character Companies House authentication code. Once the return is paid and the accounts are finished, press "File accounts at Companies House" on the filing page and enter it. The filing is included in Taxley's fee.
How do I know if my company is a micro-entity?
It must meet at least 2 of 3 limits: turnover (scaled for a year that isn't 12 months), balance sheet total and average employees. After the first year, size changes only after two years in a row over or under them, and some companies, such as charities, are excluded. The company size checker applies the limits and lists the exclusions.
Ready to file your micro-entity accounts?
Prepare the CT600 and the accounts free, and pay only when you file.