UK Limited Company Filing Deadlines: A Simple Guide

Running a limited company comes with several filing and payment deadlines. Some go to Companies House and others go to HMRC.

The four main deadlines are:

• Annual accounts
• Confirmation statement
• Corporation Tax payment
• Company Tax Return

This guide covers private limited companies. Different rules may apply to public companies, charities and other organisations.

Last reviewed: 8 September 2026

Your main company deadlines

Annual accounts

Your annual accounts report your company’s financial activity.

For most private limited companies:

• First accounts are usually due 21 months after incorporation.
• Later accounts are usually due 9 months after the company’s financial year ends.

The first accounting period can be longer than 12 months, so the first set of accounts may need extra care.

You can find your exact deadline on the Companies House register.

Late accounts lead to an automatic penalty. The penalty for a private company starts at £150 and increases depending on how late the accounts are. The penalty is doubled if accounts are filed late in two consecutive financial years.

Read the official Companies House guidance on filing accounts. And if submitting accounts for the first time, definitely read First Accounts for a Limited Company: When Are They Due? so you are prepared.

Confirmation statement

A confirmation statement tells Companies House that the information it holds about your company is correct.

You must file at least one confirmation statement every 12 months. You then have 14 days after the end of the review period to file it.

You should check:

• Directors
• Registered office
• People with significant control
• Shareholders and share capital
• Standard Industrial Classification codes

The confirmation statement is required even if nothing has changed.

You can check your next statement date and deadline on the Companies House register. Read the official confirmation statement guidance.

For a concise guide, then you should read our Confirmation Statement: What It Is and When It Is Due to know what to expect.

Corporation Tax payment

Corporation Tax is usually due 9 months and 1 day after the end of the company’s Corporation Tax accounting period.

The payment deadline comes before the deadline for filing the Company Tax Return.

If your company has no Corporation Tax to pay, you may still need to tell HMRC.

Read the official HMRC guidance on company accounts and tax deadlines.

Company Tax Return

A Company Tax Return is usually due 12 months after the end of the Corporation Tax accounting period.

A return may still be required if the company made a loss or has no Corporation Tax to pay. This applies when HMRC has issued a notice requiring the company to file a return.

Read the official Company Tax Return guidance.

Other deadlines that may apply

Your company may have more deadlines if it:

• Is registered for VAT
• Employs staff
• Pays directors or employees through PAYE
• Operates under the Construction Industry Scheme
• Has directors who need to file Self Assessment returns
• Changes its directors, registered office or other company details

These deadlines depend on how the company operates.

Who is responsible?

A company can use an accountant or adviser, but its directors remain legally responsible for company records, accounts and filings.

Do not assume that every filing is covered by your accountant. Agree who will handle each task and check that it has been completed.

A simple way to stay organised

For each deadline, record:

1. What needs to be filed or paid
2. Which organisation it goes to
3. The exact due date
4. Who is responsible
5. When work should begin

Do not use the filing date as the date to start preparing. Leave enough time to collect records, answer questions and approve the final submission.

Check your exact dates

General rules are useful, but your company’s deadlines depend on its incorporation date, accounting period and filing history.

Check the Companies House register and your HMRC business tax account before taking action.

Visit Kit & Ledger to keep track of your company’s key compliance dates and reminders.

This guide provides general information and is not legal, tax or accounting advice. Check your company’s official records or speak to a qualified adviser if you are unsure.