Company accounts filing deadlines in the UK
The dates every limited company director needs to know.
At a glance
- Accounts: 9 months after year end
- First accounts: 21 months after registration
- Tax return: 12 months after period end
- Tax payment: 9 months and 1 day after
The deadlines at a glance
| What | Who it goes to | Deadline |
|---|---|---|
| Annual accounts | Companies House | 9 months after the financial year end |
| First accounts | Companies House | 21 months after the company was registered |
| Company Tax Return (CT600) | HMRC | 12 months after the end of the accounting period |
| Corporation Tax payment | HMRC | 9 months and 1 day after the end of the accounting period |
These are the dates for a private limited company. Your year end sets all of them.
Accounts at Companies House
Your annual accounts must reach Companies House within 9 months of the end of your financial year. Your financial year end is called your accounting reference date, and you can find it on your Companies House record.
For a brand new company the first accounts have longer: they are due within 21 months of the date the company was registered. After that, the normal 9-month rule applies each year.
The Company Tax Return and the tax payment
The Company Tax Return, also called the CT600, is due 12 months after the end of the accounting period it covers. It is filed with HMRC and works out how much Corporation Tax the company owes.
The payment date is earlier than the filing date. Corporation Tax must be paid 9 months and 1 day after the end of the period. This catches out many directors, so note both dates.
A worked example
A company has a 30 June year end. Its accounts are due at Companies House by 31 March of the following year. Its Corporation Tax is due on 1 April, which is 9 months and 1 day after the year end. Its Company Tax Return is due by 30 June the following year.
Use our deadline calculator to find your own dates in seconds.
What happens if you are late
Late accounts bring automatic Companies House penalties. See our guide to late filing penalties for the amounts. If you have already missed a date, our late accounts filing service can file quickly.
Other dates to remember
Every company must also file a confirmation statement at least once every 12 months. Our confirmation statement service handles this. If you employ staff, payroll reporting to HMRC has its own dates, which our payroll service covers.
Related services and tools
Next steps for your company.
First-year accounts
Your first accounts, due 21 months after registration.
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Deadline FAQs
Straight answers to common questions.
When are my first company accounts due?
21 months after the date the company was registered at Companies House.
When are later accounts due?
9 months after the end of each financial year.
Are the tax return and the tax payment due on the same day?
No. Corporation Tax is due 9 months and 1 day after the period end, and the return 12 months after.
Do dormant companies have deadlines?
Yes. A dormant company still files accounts, and may need to tell HMRC separately.
How often is a confirmation statement due?
At least once every 12 months.
Never miss a deadline again.
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