What this checklist helps you complete
Work backwards from 30 September 2026 to close the books, complete the tax computation, approve the return and pay on time.
Complete 9-point checklist
- 1Confirm your CT TRN is active on EmaraTax
- 2Close the books and lock the 31 December 2025 trial balance
- 3Finalise financial statements and, where required, the audit
- 4Complete the taxable income computation and adjustment schedules
- 5Decide on Small Business Relief or QFZP treatment in writing
- 6Prepare related-party and transfer pricing disclosures
- 7Arrange funds for the CT payment, due the same day as the return
- 8File the return on EmaraTax before 30 September 2026
- 9Archive the submission acknowledgement and payment receipt
Recommended process
Step 1
Confirm registration and tax period
Step 2
Lock the trial balance
Step 3
Complete relief and disclosure reviews
Step 4
Approve the computation
Step 5
File and pay before the deadline
Important information
Use this checklist as a preparation guide, then confirm deadlines and treatment against your entity’s facts and current FTA guidance. Keep submitted forms, acknowledgements, payment receipts and supporting records together so any later review can be answered quickly.