Limited company accounting deadlines

Limited company deadlines are easier to manage when the work is spread across the year. The real risk is not only missing a filing date. It is leaving accounts, VAT, payroll and bookkeeping until everything becomes urgent at the same time.

Companies House annual accounts

Most private limited companies need to file annual accounts with Companies House. For a normal accounting year, the deadline is usually 9 months after the company financial year end. First accounts can have a different deadline, so new companies should check their Companies House record carefully.

The accounts are prepared from the company records and usually include a balance sheet, profit and loss account and notes. Small or micro entity companies may qualify for simpler filing, but the records still need to be complete and accurate.

Corporation Tax payment and Company Tax Return

Corporation Tax has two separate deadlines that directors often mix together. The Corporation Tax payment is usually due 9 months and 1 day after the end of the accounting period. The Company Tax Return is usually due 12 months after the end of the accounting period. Larger companies can have different Corporation Tax payment rules.

This means the tax often needs to be calculated before the tax return filing deadline. A company can miss cash flow planning even if the return itself is not due yet.

Why this matters for directors

If profits are not reviewed during the year, the Corporation Tax bill can feel like a surprise. Regular bookkeeping helps directors see estimated profit, likely tax and available cash earlier.

Confirmation statement

The confirmation statement updates Companies House about the company’s registered details, officers, shareholders and SIC codes. It is separate from the annual accounts and tax return.

The statement is usually filed after the company’s review period, and Companies House allows a short filing window after that review period ends. Directors should not ignore this just because it is not an accounts document.

VAT and payroll deadlines

If the company is VAT registered, VAT returns are usually submitted every quarter. The usual VAT return and payment deadline is 1 calendar month and 7 days after the VAT period ends, although some VAT schemes work differently.

If the company runs payroll, the Full Payment Submission is normally sent to HMRC on or before payday. PAYE payments are usually due by the 22nd of the next tax month when paid electronically. Postal payment deadlines can be earlier.

Records to keep organised through the year

Good records make every deadline easier. For most limited companies, the important records include sales invoices, purchase invoices, bank statements, payroll reports, VAT records, loan account movements, dividend paperwork and details of any assets bought or sold.

When to ask for help

You should ask for help early if your bookkeeping is behind, you are unsure whether VAT has been recorded correctly, payroll has not been filed, you are switching accountants, or the company has grown and the old process no longer works.

Durja Associates supports limited companies with accounts, Corporation Tax, VAT, payroll and digital bookkeeping, with a focus on clear monthly routines rather than last minute filing.