The Quick Overview
Use the calculator below to work out your year end accounts and HMRC filing dates.
Limited Liability Companies (LTDs) in the UK must file various documents with Companies House to maintain their public record and comply with corporate law.
Annual Return/Confirmation Statement: Due within 12 months of the either:
date of company formation, or
the ‘statement date’ of the previous confirmation statement
Accounts: Due 9 months after year end
Corporation Tax Payment: Due 9 months and 1 day after year end
Corporation Tax Return: Due 12 months after year end
Filing dates can vary for different sized companies.
We would be happy to discuss this with you.
The Detail
There are two main organisations that you are required to file information about your Limited Company with.
HMRC (Her Majesty's Revenue and Customs)
Corporation Tax: You must:
file a Corporation Tax return annually, even if there is no profit or loss.
The deadline is typically 12 months after the end of the company's accounting period.
If the company is dormant, HMRC must be informed about this to avoid needing to file a return.
For periods longer than 12 months, two tax returns need filing for the period.
VAT: If your company's turnover exceeds the VAT threshold (currently £85,000), you must register for VAT and submit VAT returns periodically. Most companies file quarterly, however, there are other options depending on the VAT registration. You can also choose to register voluntarily, which maybe beneficial for your company.
PAYE (Pay As You Earn): If your company employs staff, you must deduct income tax and National Insurance contributions from their wages and submit the relevant returns to HMRC.
CIS (Construction Industry Scheme): If your company is involved in construction work, you may need to comply with CIS regulations, which involve deducting a percentage from payments to subcontractors.
Companies House
Annual Return/Confirmation Statement: You must file this with Companies House within 12 months of date of company formation, or the ‘statement date’ of the previous confirmation statement. This return provides information about your company's directors, shareholders, and persons with significant control.
Accounts: You must prepare and file your company's annual accounts with Companies House. The specific requirements depend on your company's size and type.
Note: These are general requirements, and specific obligations may vary depending on your company's circumstances. Additional filings are required, for example, share issues, director changes, company address changes. We would be happy to discuss this with you.
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