Limited company filing deadlines

The dates below apply to a private limited company. They are counted from the company's own year end, not from the tax year, so two companies can have quite different calendars.

Companies House works to the accounting reference period, the financial year the company has chosen, while HMRC works to the accounting period for corporation tax. For many established companies the two line up, but in the first year they may not, so it is worth confirming the dates with an accountant or in your Companies House and HMRC online accounts.

The order also matters. Because tax is usually due at 9 months and one day and the return at 12 months, you need to know what you owe well before the return is filed. Our guide to corporation tax explains how the bill is worked out.

The confirmation statement confirms the company's details on the public register. It must be filed at least once every 12 months, and the fee is £50 online or £110 for a paper form CS01. Since identity verification became law on 18 November 2025, it also includes a statement confirming that each director has verified their identity, and existing directors give their personal code with the company's next statement. Our guide to Companies House identity verification covers this step.

If the company runs payroll, a Full Payment Submission goes to HMRC on or before each payday, and claims such as statutory pay are made by Employer Payment Summary by the 19th of the following tax month. If it is registered for VAT, returns are usually sent every 3 months, with the online deadline and payment usually one calendar month and 7 days after the period ends.

Directors often have their own deadline as well. For the 2025/26 tax year, online self assessment returns and payment are due by 31 January 2027, and anyone filing for the first time had to tell HMRC by 5 October 2026.

Late filing is expensive at both ends. HMRC charges £200 if the company tax return is one day late and another £200 at three months, then 10% of unpaid tax at six months and another 10% at twelve. If a return is late 3 times in a row, the £200 penalties rise to £1,000 each. Late corporation tax also carries interest, set at 7.75% from 9 January 2026.

Because the dates follow your own year end, a calendar with all of the dates above is worth setting up as soon as the company is formed. Many companies hand the whole cycle to an accountant, and our page on accountants for limited companies explains what that usually covers. If you would like help, we read every enquiry and, where we can, put you in touch with a local accountant through our enquiry form.