Are the accounts ready for the corporate tax return?
A completed profit-and-loss report is a starting point; the return also needs supported tax adjustments and decisions.
| Readiness check | What to have available |
|---|---|
| The reporting period is settled | Confirm the registered tax period and use one approved version of the financial statements, trial balance and general ledger. |
| Significant balances can be explained | Provide schedules for revenue, expenses, assets, financing and provisions, with records supporting the material entries. |
| Tax treatments have supporting facts | Identify related parties, reliefs, losses and elections requiring review; keep agreements and prior-period records available. |
| Approval and payment are assigned | Agree who answers queries, approves the return and pays any tax due; retain the submission and settlement records separately. |
Eligible Small Business Relief is claimed through the return; it does not remove the filing obligation.
If records need reconstruction or a transaction needs separate technical advice, we identify that work before finalising the return.
Plan from the actual tax period
The FTA states that a corporate tax return and payment are generally due within nine months after the end of the tax period. We confirm your registered period and applicable due date, then build a document and approval timetable. See the FTA filing and payment guidance.
The annual timetable should allow time for financial-statement completion, management questions and any audit that is separately required. Filing preparation is difficult to complete reliably when year-end balances are still moving. We agree a cut-off, identify late adjustments and keep a record of which accounts version supports the return.
Reconcile accounting results to the tax position
We review the financial statements and supporting schedules, then prepare the tax adjustments relevant to the business. The work can include expense deductibility, exempt income, losses, related-party transactions and the effect of agreed elections. We do not assume that accounting profit and taxable income are identical or that every expense recorded in the books is deductible.
For businesses with free-zone activities or a group structure, the scope identifies the additional analysis needed. A filing engagement should establish the treatment being used and its supporting evidence. Where a matter requires a separate technical opinion or additional documentation, we raise it before finalising the return.
Check relief eligibility without losing the filing obligation
Small Business Relief is an election subject to conditions, not a reason to skip the return. MoF's August 2026 announcement extended the relief period to tax periods ending on or before 31 December 2029 while retaining the AED 3 million revenue threshold. We check the full eligibility conditions and relevant history for your business. Read the current MoF announcement.
Other reliefs and elections also require a factual assessment. We record what was considered, what was chosen and which supporting schedules were retained. The return package explains the outcome in terms that management can review instead of presenting the final payable figure without its basis.
Approve, submit and retain the filing record
Before submission, you receive the draft return, tax calculation and significant open points. We submit only under the agreed approval and authorisation. The completed file includes the acknowledgement and schedules supporting the reported figures. Payment responsibility is confirmed separately, and any future-period actions are handed over to the person maintaining the business's records.
Documents and records to prepare
Tick the records you already have. The final request depends on your entity, the period and the work agreed. Please do not send financial records through this website.
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Related reading: UAE corporate tax registration and filing: two different obligations.
How the work starts
Establish the records
We confirm the tax period, accounts version and supporting information required for the return.
Prepare the calculation
We assess adjustments and relevant elections, document open questions and prepare the draft return.
Approve and file
Management confirms the facts and figures before authorised submission, with payment and record-retention responsibilities recorded.
What affects the scope and fee?
- Entity and transaction complexity
- Quality of completed accounts
- Related-party, group or free-zone matters
- Additional technical analysis and historical gaps
We set out the deliverables, responsibilities and fee in the proposal. Work outside that scope is discussed before it is added.
Corporate tax return filing FAQs
Can you file if another accountant prepares our books?
Yes. We agree the accounts and schedules that the other accountant will provide, the date they are considered final and who answers queries. We then review the tax-relevant information within our scope. Bookkeeping corrections or missing schedules are identified separately so responsibilities remain clear between your team and both advisers.
Do loss-making businesses still need to consider a return?
Yes. Do not assume that no tax payable means no filing requirement. We review the registered entity, period and applicable obligations, then prepare the return where required. A supported loss position can also matter in later periods, so the underlying accounts and calculation should be retained with the completed filing record.
Does Small Business Relief mean we do not file?
No. The FTA's filing guidance expressly includes persons eligible for Small Business Relief within the return requirement. We assess the election and supporting history as part of the work. Relief eligibility and a nil tax result should be documented; they do not replace the act of filing the applicable return. See FTA guidance.
Is an external audit included?
No, unless a separate audit engagement is expressly agreed. Tax return preparation and an independent audit have different purposes and deliverables. We review whether audited statements are relevant to your situation and coordinate the timetable where needed, but do not describe a completed tax calculation as an audited financial statement.
What if the accounts are not ready near the deadline?
Contact us with the current records and the registered due date. We assess what is missing and whether bookkeeping or year-end work must be completed first. We explain realistic preparation steps and responsibilities before accepting a timetable; we do not promise a reliable return from figures that cannot yet be supported.
Sources and further reading
Original page research: 5 October 2026. Service comparison and preparation checklist updated: 9 October 2026. Requirements can change; check the linked authority guidance for the latest position.
- FTA corporate tax filing and payment deadline guidance
- MoF extension of Small Business Relief to tax periods ending by 31 December 2029
- FTA corporate tax guides and public clarifications
- FTA Corporate Tax General Guide
