Thresholds for using HMRC online CT return service

Am I correct in thinking that a company can use the HRMC online Corporation Tax return service for as long as the turnover in either the current reporting period or the previous one is less than £632k (the company has a balance sheet total of less than £250k and has less than 10 employees). So, for example, if current year turnover is £800k, but prior year was £500k, then the online service can still be used? Thanks very much.

Hi,
Here is the link to our web page to allow you to check if you can use the free online service for CT.
Check if you can use the HMRC Corporation Tax online filing service
Thank you.