Guides · CT600

HMRC’s free Company Tax Return service has closed: what to do now

HMRC’s free “File your accounts and Company Tax Return” service closed on 31 March 2026. If your company used it, you now need commercial software to file your Company Tax Return (CT600) with HMRC.

Last checked against GOV.UK on 29 September 2026.

In short
  • The HMRC service (often called CATO) closed on 31 March 2026.
  • From 1 April 2026, Company Tax Returns go to HMRC through commercial software.
  • Your accounts still go to Companies House separately. Its own online service accepts accounts until April 2028, when accounts move to software-only filing too.
  • Your deadlines haven’t changed.

A4O Accounts prepares the CT600 from your books and files it with HMRC. See the CT600 software, or get started free.

What was the service, and why has it closed?

For years, small companies with straightforward affairs could file their accounts and Company Tax Return with HMRC, and their accounts with Companies House, through one free online service. HMRC closed it on 31 March 2026. GOV.UK now says to use commercial software to file annual accounts and Company Tax Returns with HMRC.

The closure lines up with wider changes to company law. Companies House is also moving accounts to software-only filing, from April 2028. See our guide to that change.

What you need to file now

A Company Tax Return is more than the CT600 form. HMRC expects three things together:

The accounts and computation have to be in iXBRL, a tagged format that HMRC’s systems can read. Filing software does the tagging for you.

Your deadlines haven’t moved

WhatWhen
Pay Corporation Tax (most small companies)9 months and 1 day after the end of the accounting period
File the Company Tax Return with HMRC12 months after the end of the accounting period
File annual accounts with Companies House (private company)9 months after the company’s financial year end

A late return gets an automatic £200 penalty, another £200 at three months, and after that HMRC can add a percentage of the unpaid tax. If your return is late three times in a row, the £200 penalties become £1,000 each. Companies House penalties run from £150 to £1,500, depending on how late the accounts are.

Choosing software

GOV.UK has a list of commercial software suppliers for Company Tax Returns. Being on it doesn’t mean HMRC recommends a product, so check a few things. There’s more in CT600 software: what to look for.

If you filed through the old service last year

Have last year’s figures to hand: your balance sheet, any losses carried forward, and capital allowance pools. The first return you file through new software usually needs these as opening balances.

Moving to A4O Accounts

A4O Accounts prepares your accounts and CT600 from your books and files them with Companies House and HMRC. How to move across from HMRC’s service covers the steps, the cost and what isn’t supported.

More in this series: all the CT600 guides.

File your accounts and Company Tax Return from one set of books

A4O Accounts prepares your accounts and CT600 from the same figures, tags them in iXBRL and files them with Companies House and HMRC. Free to get started, no card required.

Get started free

Sources

This guide is general information, not tax or legal advice. Rules change, so check GOV.UK or ask an accountant about your company’s situation.