What Can You File?
See every company type, filing type, and tax feature TinyTax supports. Check whether your company is eligible.
What can you file with TinyTax? This guide covers every company type, filing type, and tax feature — so you can quickly see whether TinyTax is right for your situation.
Filings
TinyTax handles two types of filing:
| Filing | Where it goes | Format |
|---|---|---|
| CT600 (corporation tax return) | HMRC | Digital XML submission |
| Annual accounts | Companies House | iXBRL (micro-entity or small company) |
Company Types
Who Can Use TinyTax?
| Company type | CT600 | Accounts | Notes |
|---|---|---|---|
| Private limited company (Ltd) | Yes | Yes | Most common — full support |
| Company limited by guarantee (CLG) | Yes | Yes | Same as Ltd for tax purposes. Leave share capital as £0 |
| Community Interest Company (CIC) | Yes | See note | CT600 works as normal. See our CIC and CLG guide for accounts details |
| Limited Liability Partnership (LLP) | No | Yes | LLPs are taxed as partnerships — no CT600 needed. Accounts only |
| Charity | Yes | No | Via manual entry. CT600 only — charity accounts use SORP format |
| Club or unincorporated association | Yes | No | Via manual entry. CT600 only — not registered at Companies House |
| Trust | Yes | No | Via manual entry. CT600 only |
| Housing association | Yes | No | Via manual entry. CT600 only |
| Co-operative society | Yes | No | Via manual entry. CT600 only |
| Community benefit society | Yes | No | CT600 only — accounts are filed with the FCA, not Companies House |
Not Supported
| Company type | Why |
|---|---|
| Public limited company (PLC) | Requires audited accounts |
| Unlimited company | Different reporting requirements |
| Overseas / foreign company | Different filing obligations |
| Limited partnership (LP) | Different from LLPs — not supported |
| Sole trader | Not a company — file Self Assessment instead |
Manual Entry
If your organisation isn't registered at Companies House (charities, clubs, trusts, associations), use Manual Entry when adding your company. You'll enter your details manually instead of fetching them from Companies House. Manual entry organisations can file CT600 only.
Accounts Format
TinyTax supports two accounts formats:
| Format | Standard | Turnover | Balance sheet | Employees |
|---|---|---|---|---|
| Micro-entity | FRS 105 | Up to £1,000,000 | Up to £500,000 | Up to 10 |
| Small company | FRS 102 Section 1A | Up to £15,000,000 | Up to £7,500,000 | Up to 50 |
You must meet at least 2 of the 3 thresholds. First-year companies only need to qualify in the current year. Established companies must qualify in both the current and prior year.
Automatic detection: You don't need to choose a format. TinyTax checks your figures (turnover, balance sheet total, and employee count) against the thresholds above and automatically generates the correct format — FRS 105 micro-entity or FRS 102 Section 1A small company accounts. If your figures change, the format updates automatically when you regenerate.
Not supported: Full accounts, abbreviated accounts, charity SORP accounts, LLP accounts in SORP format, or audited accounts. See our small company accounts guide for more detail on how the two formats differ.
CT600 Form Types
When starting a filing, you choose a company type on the form:
| Type | Best for | What's included |
|---|---|---|
| Trading Company | Companies with sales/service income | Turnover, cost of sales, staff costs, admin expenses, AIA, losses, marginal relief |
| Property Company | Companies with rental income | Property income, property expenses, AIA, property losses, marginal relief |
| Dormant Company | Companies with no activity | Simplified form — no P&L or balance sheet needed |
| Mixed Income (Advanced) | Companies with multiple income types | Everything above plus: dividend income (FII), chargeable gains, management expenses, non-trade loan deficits, 51% group companies |
Supported Tax Features
Available in All Company Types (except Dormant)
| Feature | CT600 Box | Notes |
|---|---|---|
| Annual Investment Allowance (AIA) | Box 735 | Up to £1,000,000 per year |
| Trading losses brought forward | Box 160 | Offset against current year profits |
| Trading losses carried forward | — | Automatically calculated |
| Property losses brought forward | Box 250 | For property companies |
| Property losses carried forward | — | Automatically calculated |
| Interest income | Box 170 | Bank interest, loan interest received |
| Disallowable expenses | — | Client entertaining, fines, depreciation add-back |
| Other adjustments | — | Positive or negative — flexible catch-all field |
| Associated companies | Box 326 | Adjusts marginal relief thresholds |
| Marginal relief | Box 435 | Calculated automatically for profits £50,001–£250,000 |
Available in Mixed Income (Advanced) Only
| Feature | CT600 Box | Notes |
|---|---|---|
| Chargeable gains | Box 210 | Net gains after capital losses |
| Franked Investment Income (FII) | Box 620 | UK dividends from other companies |
| Management expenses | Box 245 | For investment/holding companies |
| Non-trade loan relationship deficit | Box 230 | Loan interest paid exceeding interest received |
| Losses against investment income | Box 225 | Trading losses set against non-trading income |
| 51% group companies | Box 625 | Affects marginal relief calculation |
Not Supported
These CT600 features don't have dedicated fields in TinyTax:
| Feature | Status | Workaround |
|---|---|---|
| Writing Down Allowances (WDA) | No dedicated field | Use Other adjustments (negative value) or AIA for 100% relief items |
| R&D tax credits | Not supported | Use specialist software |
| Group relief | Not supported | Use specialist software |
| Patent box | Not supported | Use specialist software |
| Northern Ireland trading profits | Not supported | Use specialist software |
| Investors' relief (Box 215) | Not supported | — |
| BADR (Box 220) | Not supported | — |
What TinyTax Calculates Automatically
You enter your figures — TinyTax handles the rest:
- Corporation tax at the correct rate (19% small profits / 25% main rate)
- Marginal relief for profits between £50,001 and £250,000
- Period splitting if your accounting period is longer than 12 months (two CT600s generated automatically)
- Tax computation document for your records
- iXBRL accounts in the correct tagged format for Companies House
- Prior year data fetched automatically from your last filing
Common Questions
Q: My company has multiple income types — which company type do I choose? A: Choose Mixed Income (Advanced). This gives you access to all income fields including dividends, chargeable gains, and management expenses.
Q: Can I file for a company that's been struck off or dissolved? A: You can file CT600 for periods before the company was dissolved. You'll need the company's UTR and Gateway credentials.
Q: Does TinyTax handle CT600A (loans to participators)? A: No. If your company has overdrawn director's loan accounts that need reporting on a CT600A supplementary page, you'll need specialist software or an accountant.
Q: Can I file R&D tax credit claims? A: No. R&D claims require the CT600L supplementary page and detailed project narratives. Use specialist R&D software or an accountant.
Q: I'm not sure if my company qualifies as micro-entity — what happens? A: You don't need to decide. TinyTax automatically checks your turnover, balance sheet total, and employee count against the thresholds and generates the correct format. If you qualify as a micro-entity, you get FRS 105 accounts. If you exceed micro-entity limits but still qualify as a small company, TinyTax automatically generates FRS 102 Section 1A small company accounts instead — no action needed on your part. See our small company accounts guide for full details.
Still Have Questions?
Not sure whether TinyTax can handle your situation? Get in touch and we'll advise.
Last updated: February 2026
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