Corporation Tax · UK micro-companies
File your company's Corporation Tax yourself, free.
CTY prepares the CT600, the accounts and the tax computation on your own computer,
shows you every figure, and files them with HMRC using the company's own Government
Gateway sign-in. No subscription, no third-party servers, no account with anyone but
HMRC.
For macOS and Windows · Free and open source (GPL-3.0)
Pre-release (0.2.0). CTY passes HMRC's published schema and business
rules for every return it can produce, but it has not yet made a live filing. Until it
has, treat it as something to try with Test in Live, not something to rely on.
Why it exists
For over a decade HMRC ran a free online service, Company Accounts and Tax Online
(CATO), where a small company typed in its figures and filed its return and
accounts. HMRC switched it off on 31 March 2026. Since then every company must file
through commercial software.
CATO existed for companies without an accountant: hundreds of thousands of
micro-entities with one trade, simple accounts and a filing that takes an afternoon
a year. For them, the change means paying a subscription and sending their figures
through somebody else's servers to meet a legal duty.
The protocol HMRC accepts is published. CTY speaks it, from your desk, for free: the
guided, one-form experience CATO offered, as software you can inspect and keep.
Is it for your company?
CTY is for a UK private company limited by shares or by guarantee,
including a community interest company that trades, that prepares its own
micro-entity accounts, has one business and a
12-month accounting period. A long first period is handled as the two
returns HMRC expects.
Covered
- A loss, carried forward, set against the year's other income, or carried back to last year for a repayment
- Money a director or shareholder owed the company at the year end
- Donations to charity or grassroots sport
- Equipment bought and sold, and cars
- A little rent, up to £5,200 a year alongside the trade
- A tax-avoidance scheme reference HMRC has told the company to disclose
- A dormant year, filed as the nil return HMRC wants
Not covered
- Parent or subsidiary companies
- Registered charities and CASCs
- Investment, insurance, financial or property-management companies
- Members' clubs funded by their own members
- FRS 102 or audited accounts
- Two separate businesses, each with its own books
- A gain on selling property, shares or another investment
- Research and Development tax relief
- Returns HMRC or an accountant says need extra pages
Nor for a PLC, LLP, partnership, sole trader, registered society or unincorporated
association, which CTY reads from the Companies House register. Where a company is
outside the line, CTY says so and says why, rather than filing wrong numbers.
What you do
Have ready: the company's registration number, its 10-digit UTR from an HMRC letter,
the Government Gateway sign-in enrolled for Corporation Tax, the year's figures, and
last year's tax computation if the company has filed before.
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Your company
Type the registration number. CTY reads the public Companies House page and fills in the name, type, nature of business, accounting period and director.
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Company details
Check the period, the UTR and the director who approves the accounts.
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Income & expenses
Each expense category's total from the accounts, and the part not allowed against tax. Rent and donations have their own sections.
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Allowances & losses
Equipment bought and sold, cars, losses, and any money a director or shareholder owed the company.
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Balance sheet
The year-end figures. The profit and loss reserve is worked out for you.
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Review & file
Every CT600 box by number, the accounts, the computation and the working behind the tax. Run Test in Live first — HMRC checks the whole return without filing it — then file.
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Companies House
CTY lays your figures out in WebFiling's order to copy from, with your usual sign-in.
Errors sit beside the field they concern, and nothing is sent until you tick the
declarations and press submit. Afterwards CTY saves your figures, the exact
submission, the documents and HMRC's response for the company's records, and next
year's return starts from this year's file.
What it checks
The company
Against the Companies House register: that it exists, the name matches, it's active and of a kind CTY serves, the period agrees, and the approving director is an officer.
The accounts
That the balance sheet balances, the tax appears within creditors, dividends don't exceed distributable profits, and negative cash is entered as an overdraft.
The tax
The UTR check digit, the micro-entity size limits, the period length, and disallowable amounts that exceed their category.
Where your data goes
Nowhere but HMRC. The Government Gateway sign-in goes from the form
in front of you to HMRC and is never written to disk. The HMRC address is fixed when
CTY is built and can't be redirected by any setting. Companies House is read from its
public pages, with no account or key. Your figures and documents are saved where you
choose, on your own computer. The details are in the
privacy policy.
Download
CTY is in pre-release for macOS and Windows.
Download links will appear here when it is released.
A tax tool that handles your sign-in is an obvious target for imitation. Download
CTY only from its official releases, and check your download against the
SHA256SUMS file published with each one.
CTY prepares and transmits the return you construct. You are responsible for
its accuracy. It is not tax advice. Provided "as is", without warranty of any kind.