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.
|File first 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 does not 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:
Apply to extend your accounts filing deadline
You can apply to extend your accounts filing deadline with Companies House if you cannot send your accounts because of an event that’s outside of your control - for example, if a fire has destroyed company records before your filing deadline.
You must apply for the extension before your filing deadline.
To apply online you’ll need:
- your company number
- information about why you need more time
- any documents to support your applications
Apply by post
You can write to Companies House to apply for an extension. You should explain what’s happened and how much more time you’ll need to file your accounts.
You must apply to the correct office where your company is registered.
Companies House England and Wales
DX 33050 Cardiff
Companies House Scotland
Edinburgh Quay 2
DX ED235 Edinburgh 1
Companies House Northern Ireland
32-38 Linenhall Street
DX481 N.R. Belfast 1