Wenzo guidesWho do the deadlines belong to?
A private limited company deals with two offices. The annual accounts go to Companies House. The Corporation Tax is paid to HMRC, and the Company Tax Return goes to HMRC too.
Each has its own date, so it helps to keep them apart in your diary.
How do the dates fit together?
- First Companies House accounts: 21 months after incorporation.
- Later Companies House accounts: 9 months after the financial year ends.
- Corporation Tax payment: 9 months and 1 day after the tax accounting period ends.
- Company Tax Return: 12 months after the tax accounting period ends.
An accounts filing deadline does not replace a tax payment deadline, so keep the payment date in mind as well.
Is a deadline coming up?
We aim to have drafts ready for your approval within 24 hours of receiving complete records and answers. Accounts and Company Tax Return from £199, bookkeeping included, paid when you approve.
Find your companyCould my company’s dates be different?
Yes. These are the general rules, not a calculation of your own deadline. First accounts, a changed year end and other circumstances can move the dates, and larger companies can have instalment-payment rules.
If your first accounts cover a long period, our guide to first accounts and long periods explains how that works.
How do I check my own dates?
The company’s record at Companies House shows the date its accounts are due. HMRC accounting periods are separate, so check those on their own. GOV.UK explains the rules in its guide to preparing and filing annual accounts, and our CT600 deadline and late penalties guide covers the tax side.
Need help with a deadline?
Call or WhatsApp us for a free, no-obligation chat about your company’s dates and what we need to get your accounts filed.
Call 020 7123 9335