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Companies and directors

Annual accounts and Companies House filing deadlines

How the main accounts deadlines work for private limited companies.

Last reviewed: 27 July 2026Review due: 6 April 2027

Overview

A private company prepares statutory accounts for its members and files an appropriate version with Companies House. The accounts date, Companies House filing date, Corporation Tax payment date and Company Tax Return date are separate. Filing accounts does not by itself complete the HMRC tax return.

Who this applies to

Private limited companies, including dormant companies unless a specific exemption applies.

Key points

  • The first accounts period can create more than one Corporation Tax accounting period.
  • Late Companies House accounts can lead to automatic penalties and a public overdue marker.
  • Accounts can be due even where the company has not traded.
  • Apply for extra time before the filing deadline if an exceptional event prevents filing.

Important dates and deadlines

First Companies House accounts are normally due 21 months after incorporation. Later private-company accounts are normally due 9 months after the financial year end. Corporation Tax is usually paid 9 months and 1 day after the accounting period, while the Company Tax Return is normally due 12 months after it ends.

Practical checklist

  1. Confirm the accounting reference date.
  2. Provide records well before the deadline.
  3. Review directors, shares and related-party balances.
  4. Approve and sign the accounts.
  5. Confirm both Companies House and HMRC submissions are complete.

Frequently asked questions

Are the accounts and Company Tax Return the same filing?

No. They are connected but are delivered to different authorities and have different deadlines.

Can a dormant company ignore annual accounts?

No. Dormant companies normally still file accounts and confirmation statements.

How Accountants4All can help

Support matched to your circumstances

Accountants4All tracks the separate Companies House and HMRC deadlines and requests the records needed to prepare and file the accounts and tax return.

Start an enquiry

Official sources and further reading

Tax and legal disclaimer

This page is general guidance and does not create an adviser/client relationship. Tax rules and official guidance can change. Use the official sources above and obtain advice based on your circumstances.

Read the full tax disclaimer