A limited company can have three related deadlines: filing accounts, paying Corporation Tax and filing the Company Tax Return. Treating them as one date is a common source of confusion.

1. Annual accounts deadline

For an existing private limited company, annual accounts are normally due at Companies House nine months after the financial year ends. First accounts usually follow a different deadline.

2. Corporation Tax payment

For many small companies, Corporation Tax is normally due nine months and one day after the accounting period ends.

3. Company Tax Return

The Company Tax Return is normally due 12 months after the end of the accounting period. Filing and payment are separate deadlines.

4. A practical year-end checklist

Start before the filing deadline so missing information can be resolved.

  • Reconcile business bank and card accounts
  • Collect sales and purchase records
  • Review director transactions
  • Confirm payroll and pension figures
  • Check asset purchases and finance agreements
  • Identify missing invoices or bookkeeping corrections

Official guidance

Tax and reporting rules can change. Check the current primary guidance before acting.

GOV.UK company accounts and tax deadlines ↗

Get your company deadlines under control

POL can coordinate annual accounts and Corporation Tax in one written scope.

Explore annual accounts ↗

This guide provides general information, not personal tax or employment advice. Your treatment and responsibilities depend on the complete facts and current rules.