HMRC CT600 Shutdown: Your Preparation Checklist

HMRC's Company Accounts and Tax Online (CATO) service closes permanently on 31 March 2026. Use this checklist to ensure you're fully prepared.

Your Complete Preparation Checklist

Phase 1: Immediate Actions (Do Now)

#### Download Your Filing History

  • Log in to Government Gateway at <a href="https://www.tax.service.gov.uk" rel="noopener">tax.service.gov.uk</a>
  • Navigate to Corporation Tax section
  • Download CT600 returns (last 6 years minimum)
  • Download tax computations for each year
  • Download submitted accounts for each year
  • Download submission receipts/acknowledgements
  • Save files with clear naming: `CT600_CompanyName_YYYY-MM-DD.pdf`
  • Backup to cloud storage (Google Drive, Dropbox, OneDrive)
  • Backup to external drive or second location
#### Gather Company Information
  • Company registration number (8 digits)
  • Unique Taxpayer Reference (UTR) — 10 digits
  • Government Gateway user ID and password
  • Corporation Tax online account access
  • Accounting reference date (ARD)
  • Current accounting period dates

Phase 2: Choose New Software (Within 30 Days)

#### Evaluate Requirements

  • Determine company type (micro-entity, small, medium)
  • Identify if you need multi-company support
  • Check if you need trial balance import
  • Decide if you want accountant-level features
  • Set budget (or confirm you want free option)
#### Compare Options
  • TinyTax — Free for micro-entities
  • TaxCalc — From £100/year (paid)
  • IRIS — From £200/year (paid)
  • Sage — From £150/year (paid)
  • Accountant service (outsource entirely)
#### Make Selection
  • Choose primary software
  • Create account with chosen software
  • Verify software is HMRC-recognised

Phase 3: Set Up New Software (Within 60 Days)

#### Initial Setup

  • Register/create account
  • Enter company registration number
  • Verify company details auto-populated correctly
  • Enter UTR number
  • Set accounting period dates
#### Connect to HMRC
  • Initiate Government Gateway authorisation
  • Log in to Government Gateway when prompted
  • Grant software permission to file on your behalf
  • Verify connection shows as active
  • Test connection if option available
#### Import Prior Year Data
  • Enter prior year figures (for comparatives)
  • Or import from downloaded HMRC records
  • Verify figures match historical submissions

Phase 4: Test Filing (Before March 2026)

#### Complete a Real Filing Through New Software

  • Prepare your next CT600 return
  • Enter or import current period figures
  • Review calculated tax
  • Check all CT600 boxes completed correctly
  • Generate preview of return
  • Generate iXBRL accounts preview
  • Submit to HMRC through new software
  • Receive and save acknowledgement
  • Submit accounts to Companies House (if applicable)
  • Receive and save CH acknowledgement
#### Verify Success
  • Check HMRC online account shows submission received
  • Confirm correct figures in HMRC records
  • Verify Companies House shows filing (if submitted)
  • Save all confirmation documents

Phase 5: Final Transition (March 2026)

#### Last-Minute Downloads

  • Download any filings made since initial download
  • Verify you have complete filing history
  • Final check of Government Gateway access
#### Cut-Over Confirmation
  • Confirm new software is fully set up
  • Confirm at least one successful filing completed
  • Confirm next filing due date and plan
  • Remove CATO bookmarks/shortcuts (to avoid confusion)

Company Information Reference

Fill this in for quick reference:

ItemYour Details
Company name
Company number
UTR
Accounting reference date
Current period end
Next filing deadline
Chosen software
Software login email

Key Dates

DateEventYour Action
NowPreparation beginsComplete Phase 1-2
60 days outSetup completeComplete Phase 3
30 days outTest filing doneComplete Phase 4
31 March 2026HMRC service closesFully transitioned
1 April 2026Software-only filingUse new software
1 April 2027CH WebFiling closesSoftware for accounts too

Troubleshooting Common Issues

Can't Access Government Gateway

  • Try password reset
  • Contact HMRC if locked out
  • Allow time for postal verification if needed

Missing Historical Filings

  • Check you're viewing correct company
  • Very old filings may not be available online
  • Contact HMRC directly for paper records

Software Won't Connect to HMRC

  • Verify UTR is correct
  • Re-authorise through Government Gateway
  • Contact software support

Figures Don't Match Previous Years

  • Download original CT600 from HMRC for comparison
  • Check for manual adjustments in original
  • Verify accounting period dates are correct

Micro-Entity Qualification Check

Before choosing free software, confirm you qualify as a micro-entity (meet 2 of 3):

  • Turnover not more than £632,000
  • Balance sheet total not more than £316,000
  • Average employees not more than 10

Support Resources

TinyTax

  • Help centre: Built into software
  • Support: Available through dashboard

HMRC

  • General enquiries: 0300 200 3410
  • Online services helpdesk: 0300 200 3600

Companies House

  • General enquiries: 0303 1234 500

Final Verification

Before considering yourself fully prepared, confirm:

  • All historical filings downloaded and backed up
  • New software account created and verified
  • HMRC connection established and tested
  • At least one real filing completed through new software
  • Confident using new software independently
  • Aware of next filing deadline and prepared

Summary

Complete this checklist to ensure smooth transition:

  1. Download everything from HMRC now
  2. Choose software within 30 days
  3. Set up and connect within 60 days
  4. Test with real filing before March 2026
  5. Confirm ready before service closes

TinyTax makes the transition easy. Create your free account →