Limited Company Tax Deadlines and Limited Company Accounts Cost in the UK

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Running a limited company in the UK gives you more flexibility than being a sole trader, but it also means you have several different filing and payment deadlines to keep track of, and one of the most common mistakes is assuming that there is just one annual deadline for everything. In reality, your company may have separate deadlines for filing annual accounts with Companies House, paying Corporation Tax to HMRC, submitting the Company Tax Return and filing the annual confirmation statement. Understanding these dates is important because late filing can result in penalties, interest and, in some circumstances, problems with the company’s status.

What are the main HMRC filing deadlines for a limited company?

For most UK private limited companies, there are two important Corporation Tax deadlines to remember. The first is the deadline for paying Corporation Tax, which is normally 9 months and 1 day after the end of the company’s Corporation Tax accounting period. The second is the deadline for submitting the Company Tax Return, which is normally 12 months after the end of the accounting period.

For example, if your company’s Corporation Tax accounting period ends on 31 March 2026, the Corporation Tax payment would normally be due by 1 January 2027, while the Company Tax Return would normally need to be filed by 31 March 2027. This means you cannot wait until the Corporation Tax return filing deadline to pay the tax because the payment is normally due several months earlier.

It is also important to understand that the accounting period used by HMRC can sometimes be different from the company’s financial year, particularly when a company is newly incorporated, changes its year end, becomes dormant or restarts trading. HMRC states that a Corporation Tax accounting period cannot be longer than 12 months, so a company with a longer first set of accounts may need more than one Corporation Tax accounting period and potentially more than one Company Tax Return.

When are limited company accounts due at Companies House?

For an established private limited company, annual accounts normally need to be filed with Companies House within 9 months of the end of the company’s financial year. The deadline is different for a company’s first accounts, which are normally due 21 months after the date of incorporation where the first accounts cover a period of more than 12 months.

This deadline is separate from the HMRC deadline, which is why it is important not to treat “the company accounts deadline” and “the Corporation Tax deadline” as the same thing. The accounts filed at Companies House and the accounts and tax information submitted to HMRC are connected, but they fulfil different filing requirements.

For example, a company with a 31 March year end would normally have until 31 December to file its annual accounts with Companies House, while its Corporation Tax would normally be due on 1 January and its Company Tax Return would normally be due on 31 March of the following year. The exact deadlines should always be checked for the company’s own accounting periods rather than relying only on a general example.

What is the difference between Companies House accounts and an HMRC tax return?

This is one of the most important things for a company director to understand because filing your accounts with Companies House does not automatically mean that you have completed your HMRC Corporation Tax filing obligation.

Your company normally prepares statutory accounts showing its financial position and results for the year, and these accounts are filed with Companies House. The company also needs to submit a Company Tax Return to HMRC, which includes the information needed to calculate the Corporation Tax liability. GOV.UK confirms that private limited companies have separate deadlines for their Companies House accounts and Company Tax Return.

This is why a company can have more than one important deadline after its year end, and why an accountant will normally look at both the Companies House filing requirements and the HMRC Corporation Tax requirements when preparing the company’s year-end work.

When does a limited company have to file its confirmation statement?

A limited company normally has to file a confirmation statement with Companies House at least once every 12 months, even if nothing about the company has changed. The confirmation statement is separate from the annual accounts because it is used to confirm that information held by Companies House, such as details about directors, shareholders and people with significant control, remains correct.

The confirmation statement can normally be filed up to 14 days after the end of the company’s review period. Companies House also provides the confirmation date and filing deadline on the company’s public record, so directors can check the exact deadline for their own company.

This means a limited company can have an annual accounts deadline and a confirmation statement deadline that fall at completely different times during the year.

What happens if limited company accounts are filed late?

Companies House can charge an automatic penalty when a company’s annual accounts are filed late. For a private limited company, the penalty currently starts at £150 for accounts filed up to one month late, increasing to £375 for one to three months late, £750 for three to six months late and £1,500 for more than six months late. The penalty can be doubled if the company’s accounts are late for two consecutive years.

HMRC also operates a separate penalty system for late Company Tax Returns. A Company Tax Return that is one day late can result in a £200 penalty, with further penalties applying if the return remains outstanding.

There can also be interest and additional consequences where Corporation Tax itself is paid late, so it is important to distinguish between filing the return and actually paying the tax.

How much does it cost to prepare limited company accounts?

The cost of limited company accounts in the UK can vary considerably depending on the size and complexity of the business. A small company with straightforward bookkeeping, relatively few transactions and one director will normally cost less to prepare than a company with hundreds of transactions, VAT, payroll, CIS, stock, several directors or complicated accounting adjustments.

As a rough guide, a straightforward small limited company may pay a few hundred pounds for year-end accounts and Corporation Tax work, while more complicated companies can cost considerably more. Some accountants charge separately for bookkeeping, payroll, VAT returns and other services, while others offer an annual package covering several services.

If you want to understand what normally affects the price, our guide on how much accountants charge for year-end accounts in the UK explains the main factors that can make one company’s accounts more expensive than another.

Limited company accounts cost

For a very small owner-managed company, the cost will often depend more on the amount of work required than simply the fact that the business is a limited company. A company with a few transactions and well-maintained bookkeeping may be relatively straightforward, whereas a company with poor records may require considerably more time before the accountant can even start preparing the final accounts.

It is therefore worth asking exactly what is included in an accountant’s quoted price. For example, some accountants may quote for Companies House accounts only, while others include the Corporation Tax computation and Company Tax Return, and some may also include bookkeeping or director’s Self Assessment tax returns.

Our guide on how much does an accountant cost in the UK looks at the wider range of accountant fees and the reasons why prices can differ between businesses.

Can I reduce the cost of my limited company accounts?

Yes, one of the simplest ways to keep accounting costs under control is to keep your company’s bookkeeping and records up to date throughout the year. When an accountant receives complete records, properly categorised transactions and supporting documents, there is usually less time required to reconstruct the accounts at the end of the year.

The type of company also makes a difference. Many smaller companies may qualify for simplified reporting, including micro-entity accounts, provided they meet the relevant conditions. This can reduce the amount of information that needs to be reported, although the company still has to keep proper accounting records and meet its legal and tax obligations.

You should also remember that paying an accountant is not necessarily an unnecessary cost. In many cases, professional accounting fees incurred wholly and exclusively for the business can be allowable expenses for Corporation Tax purposes. You can read more about this in our article Are accountant fees tax deductible in the UK?.

Do I need an accountant for my limited company?

There is no general requirement for a small private limited company to appoint an accountant simply because it is a limited company. A director can prepare and file the company’s accounts and tax return themselves if they have the knowledge and systems needed to do so correctly.

However, limited company accounts involve more than simply adding up income and expenses. The accounts need to follow the relevant accounting rules, the Corporation Tax calculation needs to be correct and the appropriate information needs to be submitted to Companies House and HMRC.

For a company with straightforward finances, doing some of the work yourself may be possible, particularly if you have good bookkeeping records. For a company with more complicated transactions, loans, directors’ balances, assets, VAT, payroll or other accounting issues, professional help can reduce the risk of mistakes and save considerable time.

What is the easiest way to keep track of limited company deadlines?

The easiest approach is to keep a calendar containing all of your company’s important dates rather than relying on one general “tax deadline”. At a minimum, you should keep track of your Companies House accounts deadline, Corporation Tax payment deadline, Company Tax Return deadline and confirmation statement deadline.

You should also check whether your company has other obligations, such as VAT returns, PAYE and payroll filings, CIS returns or other HMRC requirements, because these can have completely different deadlines.

For most small companies, the best approach is to prepare the bookkeeping throughout the year, start the year-end accounts well before the deadline and make sure the Corporation Tax calculation is completed early enough to know how much tax needs to be paid.

What are the key limited company deadlines to remember?

For a typical UK private limited company, the main deadlines can be summarised simply:

• Companies House annual accounts: normally 9 months after the end of the financial year.
• First Companies House accounts: normally 21 months after incorporation where the first accounts cover more than 12 months.
• Corporation Tax payment: normally 9 months and 1 day after the end of the Corporation Tax accounting period.
• Company Tax Return (CT600): normally 12 months after the end of the Corporation Tax accounting period.
• Confirmation statement: at least once every 12 months, with the filing deadline normally up to 14 days after the end of the review period.

The most important point is that these are different deadlines, even though they all relate to the same company and often use information from the same accounting records.

Final thoughts

Understanding HMRC filing deadlines and Companies House deadlines is an important part of running a limited company in the UK, because missing one deadline can create an unnecessary cost even when the company has made very little profit or has no Corporation Tax to pay.

For most private limited companies, the key dates to remember are the 9-month Companies House accounts deadline, the 9-month-and-1-day Corporation Tax payment deadline and the 12-month Company Tax Return deadline, together with the company’s annual confirmation statement deadline.

The cost of limited company accounts depends on the amount of work involved, the quality of the bookkeeping and the complexity of the company, so it is worth comparing what different accountants actually include in their fees rather than choosing purely on the lowest advertised price. Good records, early preparation and a clear understanding of the deadlines can make managing a limited company much easier and help avoid unnecessary penalties.

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