The deadlines
| What | When |
|---|---|
| Accounts to Companies House | 9 months after your year end (first accounts: 21 months after incorporation) |
| Corporation tax payment | 9 months and 1 day after your year end |
| Corporation tax return (CT600) | 12 months after your year end |
| Confirmation statement | At least once every 12 months |
Notice that the tax has to be paid three months before the return is due. Large companies pay in instalments.
What late filing costs
| Accounts filed late by | Companies House penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| Over 6 months | £1,500 |
The penalty doubles if accounts are late two years running. HMRC charges separately for a late corporation tax return, starting at £100.
Corporation tax rates
Profits up to £50,000 are taxed at 19%. Profits over £250,000 are taxed at 25%, with marginal relief in between. The limits are shared between associated companies.
Our year-end checklist
These are the checks we make on every set of accounts we prepare:
- All assets are depreciated, and capital allowances are claimed on anything new
- Loan accounts have every payment posted, and hire purchase and lease agreements are included
- Directors have a sensible salary set up through payroll
- A VAT check for any VAT that could still be reclaimed, and to make sure none has been underpaid
- Business expenses you paid personally are included, along with use of your home as an office
- The director’s loan account is reviewed: an overdrawn balance not repaid within nine months of the year end triggers an extra tax charge on the company
Common questions
When are my company accounts due?
Nine months after your company’s year end, or 21 months after incorporation for the first accounts.
When do I pay corporation tax?
Nine months and one day after your year end, three months before the return itself is due.
What happens if I file late?
Companies House charges from £150 up to £1,500 depending on how late, doubled if you’re late two years running. HMRC charges separately for a late tax return.
This guide is general information, correct as of November 2026. Rules change and every situation is different, so speak to us before acting on it.