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
|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: