1. Overview

After the end of its financial year, your private limited company must prepare:

You need your accounts and tax return to meet deadlines for filing with Companies House and HM Revenue and Customs (HMRC).

You can also use them to work out how much Corporation Tax to pay.

Action Deadline
File first year accounts with Companies House 21 months after the date you registered with Companies House
File annual accounts with Companies House 9 months after your company’s financial year ends
Pay Corporation Tax or tell HMRC that your limited company doesn’t owe any 9 months and 1 day after your ‘accounting period’ for Corporation Tax ends
File a Company Tax Return 12 months after your accounting period for Corporation Tax ends

Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It’s normally the same 12 months as the company financial year covered by your annual accounts.

Filing your accounts and tax return

You can file with Companies House and HMRC together or separately.

You must take additional steps:

Get more time to file your accounts

Companies House may extend your accounts deadline if both:

  • an event you couldn’t control stops you from sending your accounts
  • you apply for more time before the filing deadline

Email or write to Companies House, explaining what’s happened and how much more time you’ll need to file your accounts.

Companies House
Crown Way
CF14 3UZ