A UK private limited company normally has five recurring deadlines: annual accounts to Companies House within 9 months of the year end, a confirmation statement at least once every 12 months, Corporation Tax paid 9 months and 1 day after the accounting period ends, the Company Tax Return filed within 12 months, and, if VAT-registered, VAT returns and payments usually 1 month and 7 days after each VAT period. Missing any of them can lead to automatic penalties.
These deadlines come from two separate organisations. Companies House keeps the public register of companies, while HM Revenue and Customs (HMRC) collects tax. Filing with one does not count as filing with the other, which is a common source of confusion for new directors. This guide sets out each deadline using GOV.UK guidance.
Which deadlines does a limited company have?
| Obligation | Filed with | Usual deadline | If you miss it |
|---|---|---|---|
| Annual accounts | Companies House | 9 months after the accounting reference date (private companies) | Automatic penalty from £150 to £1,500 depending on lateness |
| Confirmation statement | Companies House | At least once every 12 months, up to 14 days after the review period ends | Fine of up to £5,000 and possible strike-off |
| Corporation Tax payment | HMRC | 9 months and 1 day after the end of the accounting period (taxable profits up to £1.5 million) | HMRC may charge interest on late payment |
| Company Tax Return (CT600) | HMRC | 12 months after the end of the accounting period | £200 penalty, rising over time |
| VAT return and payment | HMRC | Usually 1 calendar month and 7 days after the VAT period ends | Possible penalties and interest |
When are annual accounts due at Companies House?
Every limited company must file annual accounts with Companies House, whether or not it has traded. For a private company, the deadline for subsequent accounts is 9 months after the accounting reference date (ARD), which is the date your financial year ends.
First accounts can be different. If your first accounting period is 12 months or less, the normal 9-month rule applies. If the first period is longer than 12 months, the deadline is the later of 21 months from the date of incorporation or 3 months from the ARD.
Two details catch people out:
- The deadline is met when Companies House accepts the accounts, not when you send them. If accounts are rejected and corrected after the deadline, a penalty can still apply.
- Accounts must be approved by the directors before they are filed.
Late filing penalties for a private company are set by how late the accounts are:
| How late | Penalty |
|---|---|
| Up to 1 month | £150 |
| More than 1 month, up to 3 months | £375 |
| More than 3 months, up to 6 months | £750 |
| More than 6 months | £1,500 |
GOV.UK also notes that failing to file accounts is a criminal offence, and directors can be prosecuted personally in addition to the company penalty. Companies House has also said that from 1 April 2028 accounts must be filed using commercial software.
What is a confirmation statement and when is it due?
The confirmation statement confirms that the information Companies House holds about your company is correct, such as registered office address, officers, shareholders and people with significant control. You must review your records and file at least one confirmation statement every 12 months.
Your review period ends 12 months after the date of your last confirmation statement, or 12 months after incorporation for the first one. You can file up to 14 days after the review period ends. There is an annual fee, which is lower if you file online than by post; check the current amount on GOV.UK before filing.
Not filing can result in a fine of up to £5,000, and the company may be struck off the register. You can sign up for Companies House email reminders so the date does not slip past.
When do you pay Corporation Tax?
Corporation Tax is usually paid before the tax return is filed, which surprises many new company owners. For companies with taxable profits of up to £1.5 million, the payment deadline is 9 months and 1 day after the end of the accounting period.
Companies with taxable profits over £1.5 million pay in instalments instead, under separate HMRC rules. If that applies to you, read the GOV.UK guidance on quarterly instalment payments.
A practical tip: set aside money for Corporation Tax throughout the year rather than waiting for your accountant to calculate the final figure. The payment deadline can arrive only a few months after your accounts are prepared.
When is the Company Tax Return due?
The Company Tax Return, form CT600, must be filed with HMRC 12 months after the end of the accounting period it covers. You must file a return even if you make a loss or have no Corporation Tax to pay.
HMRC charges penalties for late returns:
- 1 day late: £200.
- 3 months late: another £200.
- 6 months late: HMRC estimates your Corporation Tax bill and adds a penalty of 10% of the unpaid tax.
- 12 months late: another 10% of any unpaid tax.
If a return is late three times in a row, the £200 penalties rise to £1,000 each.
What are the VAT deadlines?
VAT only applies once your company is VAT-registered. You must register if your taxable turnover over the last 12 months goes over £90,000, or if you expect it to go over £90,000 in the next 30 days alone. You can also choose to register voluntarily below the threshold.
Once registered, the deadline for submitting a VAT return is usually 1 calendar month and 7 days after the end of the VAT accounting period. The payment is due by the same date, and the money must have reached HMRC's account by then, so allow time for it to clear. Weekends and bank holidays do not move the deadline.
If you pay by Direct Debit, HMRC collects the payment 3 working days after the deadline, but the Direct Debit must be set up at least 3 working days before you submit your return. Different deadlines apply if you use the Annual Accounting Scheme or make payments on account.
All VAT-registered businesses must also follow Making Tax Digital for VAT, which means keeping digital records and filing returns using compatible software, unless HMRC has granted an exemption.
How can you stay on top of company deadlines?
- Note your accounting reference date and VAT periods in a shared calendar with reminders several weeks ahead.
- Sign up for Companies House email reminders for accounts and confirmation statements.
- Keep bookkeeping up to date monthly, so year-end accounts do not become a rush.
- Transfer a percentage of profits to a separate tax savings account.
- If you use an accountant, agree in writing who is responsible for each filing.
Frequently asked questions
Are Companies House accounts the same as the Company Tax Return?
No. Annual accounts go to Companies House and become part of the public record. The Company Tax Return goes to HMRC. They are separate filings with different deadlines, although they are often prepared at the same time.
Do dormant companies have to file?
A dormant company still has to file annual accounts and a confirmation statement with Companies House. HMRC usually treats a non-trading company as dormant for Corporation Tax, but you should confirm your position with HMRC.
Why is Corporation Tax due before the return?
That is simply how the system is set up for most companies: payment is due 9 months and 1 day after the period ends, while the return deadline is 12 months. Many companies file the return early so they know the exact amount to pay.
Can I appeal a late filing penalty?
Both Companies House and HMRC have appeal processes, but appeals are generally only accepted in limited circumstances. Check the relevant GOV.UK guidance as soon as you receive a penalty notice.
Sources
- GOV.UK: Life of a company, part 1 accounts
- GOV.UK: Running a limited company, confirmation statement
- GOV.UK: Pay your Corporation Tax bill
- GOV.UK: Company Tax Returns
- GOV.UK: Submit your VAT Return
General information only, not financial, tax or legal advice. Deadlines, thresholds and penalties can change, so always check GOV.UK or speak to a qualified accountant about your company's circumstances.