New directors often expect one annual filing date. In reality, a UK limited company can have separate Companies House, HMRC, payroll and VAT deadlines—and the first year can be less intuitive than later years.

This guide explains the main limited company accounting deadlines. Always check the dates shown in your Companies House and HMRC records because changes in accounting periods, trading dates and filing history can alter them.

First annual accounts for Companies House

A private company’s first accounts are normally due 21 months after incorporation. This differs from later annual accounts, which are generally due nine months after the company’s financial year ends.

The first accounting reference date is usually the last day of the month in which the first anniversary of incorporation falls. This means the first accounts frequently cover slightly more than 12 months.

Check the company’s actual deadline using the official register and read the current GOV.UK first accounts guidance.

Corporation Tax payment deadline

For many smaller companies, Corporation Tax is due nine months and one day after the end of the relevant Corporation Tax accounting period. Large companies can be subject to different payment arrangements.

The accounting period for Corporation Tax generally starts when the company begins business activity and cannot exceed 12 months. If the first statutory accounts cover more than 12 months, the company may need two Corporation Tax computations, two payments and two Company Tax Returns.

Do not confuse filing with payment. Corporation Tax is normally payable before the Company Tax Return filing deadline.

Company Tax Return deadline

A Company Tax Return is normally due 12 months after the end of the Corporation Tax accounting period. The return includes the CT600, tax computations and accounts in the required format.

Filing the annual accounts at Companies House does not file the Company Tax Return with HMRC. They are different legal obligations, even where software submits information to both organisations as part of one process.

GOV.UK summarises the standard timetable on its annual accounts and tax return guidance.

Confirmation statement deadline

A confirmation statement confirms that key information held by Companies House is correct. A company must review its records and file at least one confirmation statement every 12 months. It can generally be filed up to 14 days after the review period ends.

The first review period normally ends on the anniversary of incorporation. Before filing, review the registered office, email address, directors, people with significant control, SIC codes, share information and relevant exemptions.

A confirmation statement is not a substitute for reporting changes that should have been notified separately. See the current GOV.UK confirmation statement rules.

PAYE payroll deadlines

Employers usually send a Full Payment Submission to HMRC on or before each payday. PAYE and National Insurance payment dates depend on whether the employer pays electronically and whether it has an agreed quarterly arrangement.

There are also annual tasks, including final payroll reporting and providing P60s to eligible employees. Pension duties operate separately. Payroll should therefore be treated as a recurring compliance process, not an item left until the accounts are prepared.

VAT return and payment deadlines

Most VAT-registered businesses file returns quarterly, although other arrangements exist. The online filing and payment deadline is normally one calendar month and seven days after the end of the VAT period. Direct Debit collection timing can differ from the payment deadline.

Keep VAT records current throughout the period. Waiting until the filing date makes it harder to identify missing invoices, incorrect VAT treatment or threshold issues.

A worked first-year timeline

Consider a company incorporated during a month and beginning to trade shortly afterwards. It may face:

  1. payroll reports from its first payday;
  2. VAT registration and returns if and when the VAT rules apply;
  3. a first confirmation statement around the incorporation anniversary;
  4. Corporation Tax payment after the end of its first tax accounting period;
  5. first annual accounts up to 21 months after incorporation;
  6. one or potentially two Company Tax Returns where the first accounts span more than 12 months.

This is an illustration, not a deadline calculation. The actual dates depend on the incorporation date, trading start date, accounting reference date and registrations.

What happens when a deadline is missed?

Late accounts can result in automatic Companies House penalties, which increase with delay and may be doubled for consecutive late years. Late Company Tax Returns and late tax payments can trigger separate penalties and interest. Persistent failure to file can also create enforcement and company-status risks.

If a deadline has already passed, deal with it promptly. Do not delay filing simply because the records are not perfect; obtain advice on the correct way forward.

How to stay ahead of every deadline

If your company has only just started, work through our first 90-day accounting checklist. It connects these deadlines to the practical setup work needed now.

This article is general guidance and reflects the standard rules at the time of publication. It does not calculate your company’s specific dates.