Every UK limited company must file a confirmation statement at least once every 12 months and annual accounts with Companies House, and once it trades, register for Corporation Tax, file a Company Tax Return and pay any tax due. VAT-registered companies also file VAT returns, and companies with employees run payroll. Dormant companies file simpler dormant accounts.
Key points
- Confirmation statement: at least once every 12 months, within 14 days of the review date.
- Accounts: private companies file within 9 months of the year end (21 months from incorporation for the first accounts).
- Tell HMRC within 3 months of starting to trade for Corporation Tax.
- Company Tax Return due 12 months after the accounting period; tax usually due 9 months and 1 day after it.
Deadline calendar
| Filing | Who to | When |
|---|---|---|
| Confirmation statement | Companies House | At least every 12 months; within 14 days of the review date |
| Annual accounts | Companies House (and HMRC) | 9 months after year end; first accounts 21 months after incorporation |
| Corporation Tax payment | HMRC | 9 months and 1 day after the accounting period (smaller companies) |
| Company Tax Return (CT600) | HMRC | 12 months after the accounting period |
| VAT returns | HMRC | Usually quarterly; 1 month and 7 days after each period |
| Payroll (RTI) | HMRC | On or before each payday, if you have employees or pay directors |
Dormant companies
A company with no significant transactions is dormant for Companies House. It still files a confirmation statement and dormant accounts. Tell HMRC if the company is dormant for Corporation Tax so it does not expect returns. A VAT-registered company still files VAT returns.
Keeping Companies House up to date
Report changes within 14 days: new or departing directors, PSC changes, a new registered office, and changes to directors’ details. Keep the registered email address current: Companies House uses it for important messages.
Penalties to avoid
- Late accounts lead to automatic penalties from Companies House that rise with how late they are.
- A missing confirmation statement can lead to the company being struck off.
- Late tax returns and payments lead to HMRC penalties and interest.
Official sources
This guide is general information, not legal or tax advice. Rules and fees change; check the official sources above or speak to a UK accountant before you act.