The end of year process

At the end of an accounting year a limited company has two jobs: file accounts with Companies House, and file a Corporation Tax return with HMRC. End of Year brings both together, built from the books you have already kept in Kontala.

Open End of Year

1. Choose End of Year in the top menu.
2. Pick the year you are working on from the dropdown at the top left, labelled like End of Year 2026/27. The newest year is listed first.
3. The chosen year stays in the page address, so you can bookmark or share it.

If End of Year is not available

Kontala hides the screen when it does not apply to your organisation:

• Your company type is not a limited company. End of Year accounts and Corporation Tax returns apply to limited companies only. Check the company type under Settings, then Company Details.
• Your accounting dates are missing. Kontala needs a Company Start Date and a First Accounting Year End to work out your periods. Choose Open Settings to fill them in - see Accounting dates and settings.

What the screen shows

The main panel is headed Accounts for your year, with the Period of account dates beneath it and a status of either Open or Approved.

Beneath that are the documents Kontala prepares for the year, on tabs:

• Full Report - the complete micro-entity accounts.
• Companies House Report - the shorter version filed at Companies House.
• CT600 - your Company Tax Return. There is one tab per Corporation Tax accounting period.
• Computations - the working that turns your accounting profit into taxable profit.

See Final accounts and notes and Corporation Tax and the CT600.

Your deadlines

The sidebar shows one card per Corporation Tax accounting period, each with the period's Total liability and three dates:

• HMRC filing due - when the CT600 is due.
• Payment due - when the tax itself must be paid. This usually falls before the filing deadline.
• Companies House filing due - when the accounts are due at Companies House.

Years longer than 12 months

Corporation Tax accounting periods cannot exceed 12 months. If your period of account is longer - common in a company's first year - Kontala splits it and tells you so, producing a separate CT600 tab and sidebar card for each part.

A period before the company started trading is marked Pre-trading (dormant) period.

The process tracker

End of year process in the sidebar tracks the year through four stages:

1. Review and approval - check the figures and approve the accounts.
2. Filing with Companies House - the Companies House Final Accounts.
3. Filing with HMRC - the Corporation Tax computations and CT600, one line per accounting period.
4. Filing complete.

You mark the filing stages yourself once you have filed. Kontala does not submit year end accounts or the CT600 for you - see Review, approve and file.

Who can use it

Any user from the Tax level upwards can open End of Year and read the reports. Approving the accounts, editing the notes and settings, and marking a filing all need Full Access, and a read-only or accountant user can see everything without changing anything. See User permission levels.

Related

• Review, approve and file
• Final accounts
• Accounting dates and settings