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 Tax in the top menu, then End of Year.
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. A sole trader, partnership or landlord gets Income Tax instead. 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 accounts, prepared under the framework your figures put you on: the micro-entity provisions (FRS 105), the small companies regime (FRS 102 Section 1A), or FRS 102.
• Companies House Report - the shorter, filleted version Companies House takes. This is the tab you file from.
• 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. Companies House - the filleted accounts. Kontala files these for you, and the stage follows the submission from Ready through Sent to Filed, or Rejected if Companies House turn it back.
3. HMRC - the Corporation Tax computations and CT600, one line per accounting period. Kontala does not submit these; you file them and mark each one.
4. Filing complete.

Nothing can be filed until the year is signed - 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, filing to Companies House and marking an HMRC 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
• Self Assessment, if your business is not a limited company