Companies House and Corporation Tax deadlines
Run a limited company? Enter two dates to see when your accounts, confirmation statement, Corporation Tax payment and tax return are all due.
Find your company's deadlines
The short answer (private limited companies)
- Accounts: due at Companies House 9 months after your year end. First accounts: 21 months after you set up.
- Confirmation statement: at least once a year, within 14 days of the review date. Fee £50 online.
- Corporation Tax: pay 9 months and 1 day after your year end. File the return (CT600) within 12 months.
For private limited companies in England, Wales and Scotland with a standard 12-month accounting period, based on GOV.UK guidance checked 11 October 2026. Large companies pay Corporation Tax in instalments. Always check the dates on your Companies House register and HMRC account. Not legal or tax advice.
Late filing penalties for accounts
| How late | Private company |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
Penalties double if your accounts are late two years in a row. HMRC charges separate penalties for a late Corporation Tax return, starting at £100.
Frequently asked questions
What is an accounting reference date?
It's the day your company's financial year ends. By default it's the last day of the month in which the company was set up, one year on. You can change it on Companies House.
Why are my first accounts due later?
Your first accounting period can be longer than 12 months, so your first accounts are due 21 months after incorporation. After that, it's 9 months after each year end.
What does the confirmation statement cost?
£50 if you file online or £110 on paper. You must file one at least every 12 months, even if nothing has changed.
Are the Companies House and HMRC deadlines the same?
No. Companies House wants your accounts within 9 months. HMRC wants Corporation Tax paid 9 months and 1 day after your year end, and the CT600 return within 12 months. You can send the same accounts to both.
Is my company dormant?
Even dormant companies must file accounts and a confirmation statement every year. You may not need to file a Corporation Tax return if HMRC has been told it's dormant.
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