1. Overview

At the end of its financial year, your limited company must prepare full (‘statutory’) annual accounts.

You then use this information to:

  • send accounts to Companies House
  • send a Company Tax Return to HM Revenue & Customs (HMRC)
  • pay Corporation Tax - or tell HMRC that your limited company doesn’t owe any
Action Deadline
File annual accounts with Companies House 9 months after your company’s financial year ends
File a Company Tax Return 12 months after your company’s financial year ends
Pay Corporation Tax 9 months and 1 day after your company’s financial year ends

These deadlines are for private limited companies.

New and dormant companies

You must take additional steps:

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