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SA100, CT600 & CGT preparation support for UK practices
Self assessment, corporation tax and capital gains preparation support for accountants: we chase the paperwork, build the schedules and draft the return data in your tax software, then hand it to your qualified staff to review, finalise and file.
SA100, CT600 and CGT deadlines in one table
Three return types run on three different clocks. Self assessment follows the tax year, CT600 follows each company's period end, and a UK property disposal starts its own 60-day count at completion.
| Return or payment | Deadline | What we have ready before it |
|---|---|---|
| Register a new client for self assessment | 5 October 2026 | Registration details gathered for your team to submit |
| SA100 paper return | 31 October 2026 | Paper return data drafted for any client who still files on paper |
| SA100 online, to collect tax through a PAYE tax code | 30 December 2026 | Eligible employed clients prioritised in the queue |
| SA100 online return, balancing payment and first payment on account | 31 January 2027 | Draft figures and supporting schedules in your software, queries listed |
| Second payment on account | 31 July 2027 | Payment reminders drafted for your approval |
| CT600 company tax return | 12 months after the end of the accounting period | Return data and schedules prepared from the approved accounts |
| Corporation tax payment | 9 months and 1 day after the end of the accounting period | Payment deadline on your tracker, reminder drafted for the client |
| UK property CGT return and payment | Within 60 days of completion | Completion statement, cost evidence and occupation history collected |
Sources: GOV.UK, "Self Assessment tax returns: deadlines"; GOV.UK, "Understand your Self Assessment tax bill: payments on account" (due 31 January and 31 July, each half of last year's bill, not required if last year's bill was under £1,000 or over 80% was paid at source); GOV.UK, "Company Tax Returns" (filing 12 months after period end, payment usually 9 months and 1 day, a return is still required for a loss); GOV.UK, "Report and pay your Capital Gains Tax: if you sold a property in the UK on or after 6 April 2020".
The records behind each return
Most late returns are late because a document is missing. We send each client a list that matches their return, then follow it up on a fixed schedule.
SA100 self assessment
- P60, P11D and employment details
- Bank interest and dividend statements
- Rental income, agent statements and letting costs
- Pension contributions and Gift Aid payments
- Self-employment records where MTD does not yet apply
CT600 corporation tax
- Approved accounts and trial balance
- Fixed asset additions and disposals for capital allowances
- Directors' loan account movements
- Details of associated companies
- Research and development or other claims your team has flagged
Capital gains
- Completion statements for sale and original purchase
- Legal and estate agent fees on both sides
- Invoices for capital improvements
- Dates the property was lived in or let
- Share disposal contract notes and acquisition costs
60-day UK property CGT returns: the agent side
A residential property sale gives your client 60 days from completion to report and pay any capital gains tax due. Clients rarely tell their accountant on the day it completes.
UK residents do not need to report if their gains are within the annual tax-free allowance. Non-residents must report every UK property or land disposal by the deadline, even when no tax is due.
Client sets up their own account
HMRC requires the client to create their Capital Gains Tax on UK property account. We send clear instructions and chase until they share the account reference and postcode.
Your practice requests authorisation
Your team asks the client to authorise you from your agent services account. We track the link and its expiry date and remind the client to accept it.
We gather and schedule the figures
Sale and purchase costs, improvement spend and occupation periods go into a schedule for your reviewer, with any missing evidence flagged.
Your practice calculates, reviews and reports
Reliefs and the final calculation are your team's call. Your practice reports through its agent services account and the client pays any tax due.
Source: GOV.UK, "Managing your client's Capital Gains Tax on UK property account" (updated 1 May 2026); GOV.UK, "Report and pay your Capital Gains Tax".
Preparation here, judgement with your team
We take on the gathering and drafting so your qualified staff spend their January on review and advice.
We prepare
- Document request lists for each client and return type
- Chasing to a schedule, with every reminder logged
- Supporting schedules for income, expenses, capital allowances and gains
- Draft return data entered in your tax software
- A status tracker showing which returns are waiting on clients
Your practice keeps
- Tax treatment, reliefs and elections
- Review and approval of every return
- Client sign-off on the final return
- Filing with HMRC under your agent credentials
- Advice on payments, planning and penalties
Our article on surviving self assessment season without burning out your team covers how practices plan capacity for January.
Return preparation questions from practices
What is the deadline for a 60-day CGT return?
Capital gains tax on a UK residential property sale must be reported and paid within 60 days of completion. UK residents whose gains fall within the annual tax-free allowance do not need to report. Non-residents must report every UK property or land disposal within the 60 days, even if there is no tax to pay.
Can an agent file a UK property CGT return for a client?
Yes, once authorised. The client must first create their own Capital Gains Tax on UK property account and give you the account number and postcode. You then request authorisation from your agent services account, and after the client accepts, you can report for them. We handle the chasing at each stage.
What is the CT600 filing deadline?
A company tax return is due 12 months after the end of the accounting period it covers. Corporation tax is usually payable earlier, 9 months and 1 day after the period end, so the payment date often arrives before the return is filed. A return is still required if the company made a loss or owes nothing.
When are self assessment payments on account due?
By 31 January and 31 July, each normally half of the previous year's tax bill. They are not required if the previous year's bill was under £1,000, or if more than 80% of the tax was already paid at source, for example through a PAYE tax code.
Do you prepare the tax computation?
We prepare the data behind it: schedules, categorised figures and draft entries in your tax software. Decisions on reliefs, allowances and elections, the final computation and the sign-off stay with your qualified staff. That keeps responsibility for the return with the practice that files it.
How do practices cope with the January self assessment peak?
By moving the chasing earlier. We start requesting records in the autumn, track every outstanding item and give your reviewers complete files in date order. Because we work GMT, our hours match London exactly through January, so queries are answered the same day. For known peaks we agree capacity with you in advance.
Support around the return
MTD-ready reporting
Quarterly records for clients now in Making Tax Digital for Income Tax.
Appeals for late payment & filings
Penalty appeals drafted with evidence when a deadline has been missed.
HMRC & Companies House portal admin
Agent authorisations, filing statuses and correspondence checked daily.
Plan this January before it starts
Tell us how many returns you file and which software you use, and we will set out how the preparation would run.
Outsourced compliance and practice administration for UK accounting and tax firms, worked on UK hours inside the software you already use.
- GMT working hours
- GDPR-conscious handling
- B2B supplier, no payroll
Get in touch
- info@virtualserviceassists.com
- Phone
- +233 24 410 8277
- Hours
- Monday to Friday, on GMT
- Based in
- Pantang Hospital Avenue, GA East, Accra, Ghana
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