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Deadlines and penalties

When is each filing due, and what happens if it is late?

Each filing your company makes has its own date. Here are the main deadlines for your accounts, Corporation Tax and confirmation statement, and what happens if one is missed.

Each deadline and penalty stated below is quoted from GOV.UK, beside a link to the page it comes from, and each entry lists the official sources it rests on.

Accounts deadlines

If your first accounts cover a period of more than 12 months, you must deliver them to Companies House within 21 months of the date of incorporation, or 3 months from the accounting reference date - whichever is longer.

In subsequent years, a private company or LLP has 9 months from the end of the accounting reference period to deliver its accounts.

Source Late filing penalties (opens the official source) GOV.UK Checked

If the first accounts cover a period of 12 months or less, the normal times allowed for delivering accounts apply.

Financial years are determined by reference to an accounting reference period that ends on a specified date. This is known as the accounting reference date (ARD).

For all new companies, their first accounting reference date will be the last day of the month in which the anniversary of their incorporation falls. Subsequent accounting reference dates will automatically fall on the same date each year.

Source Preparing and filing Companies House accounts (opens the official source) GOV.UK Checked

Corporation Tax return and payment deadlines

The deadline for your tax return is 12 months after the end of the accounting period it covers.

Source Company Tax Returns (opens the official source) GOV.UK Checked

The deadline for your payment will depend on your taxable profits.

  • Taxable profits of up to £1.5 million: You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period.
  • Taxable profits of more than £1.5 million: You must pay your Corporation Tax in instalments.

Source Pay your Corporation Tax bill (opens the official source) GOV.UK Checked

Your 'accounting period' for Corporation Tax is the time covered by your Company Tax Return.

It cannot be longer than 12 months and is normally the same as the financial year covered by your company or association's annual accounts. It may be different in the year you set up your company.

Source Accounting periods for Corporation Tax (opens the official source) GOV.UK Checked

Confirmation statement deadline

You must review your records and file at least one confirmation statement every 12 months.

You can file your statement up to 14 days after the review period has ended.

The review period ends 12 months after either:

  • the 'confirmation statement date' on your last confirmation statement

  • the date your company incorporated (if you're filing your first confirmation statement)

Source Running a limited company: your responsibilities (opens the official source) GOV.UK Checked

Companies House late filing penalties

The late filing penalty only applies to accounts.

The level of the late filing penalty depends on how late the accounts reach Companies House.

Length of period (measured from the date the accounts are due): Late filing penalty for a private company or LLP

  • Not more than 1 month: £150
  • More than 1 month but not more than 3 months: £375
  • More than 3 months but not more than 6 months: £750
  • More than 6 months: £1,500

The late filing penalty will be doubled if accounts are filed late in 2 successive financial years (beginning on or after 6 April 2008).

Source Late filing penalties (opens the official source) GOV.UK Checked

HMRC late filing penalties

You'll have to pay penalties if you do not file your Company Tax Return by the deadline.

Time after your deadline: Penalty

  • 1 day: £200
  • 3 months: Another £200
  • 6 months: HM Revenue and Customs (HMRC) will estimate your Corporation Tax bill and add a penalty of 10% the unpaid tax
  • 12 months: Another 10% of any unpaid tax

If your tax return is late 3 times in a row, the £200 penalties are increased to £1000 each.

Source Company Tax Returns: Penalties for late filing (opens the official source) GOV.UK Checked

From other topics

In preparation

Nothing is published under these headings yet.

  • The filing calendar
  • Changing a year end

Contains public sector information licensed under the Open Government Licence v3.0.

Related topics

Every topic in Taxpedia

  • Annual accounts

    Which accounts your company files, what goes in them, and how they reach Companies House.

  • Confirmation statements

    What the statement confirms, what to check, and when it is due.

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These pages explain the rules in general terms. They are not advice about your company's own figures. When something here matters to a decision, check the official source we link to.