Filing deadlines for a UK limited company

• Annual accounts, to Companies House: nine months after the end of the accounting reference period (Companies Act 2006, section 442).
• Corporation Tax payment: nine months and one day after the accounting period ends.
• Company Tax Return (CT600), to HMRC: twelve months after the end of the accounting period.
• Confirmation statement, to Companies House: within 14 days after the end of the company's review period, which runs on from incorporation.

A company's first accounts, a period longer than twelve months and a company with large profits follow other rules. The first two are worked out; a company with large profits pays in instalments, on other dates.

• Tax is due nine months and a day after the period ends, and that day is often not a working day. For a 31 March year end it is 1 January, so the payment has to reach HMRC by 31 December unless it is made by Faster Payments.
• The return is not due when the accounts are. The accounts are due nine months after the period ends, and the return twelve.
• The confirmation statement is not on the accounts cycle. Its review period has nothing to do with the year end.
• Where the Companies House register gives a date for the company, that date counts, not a calculation.

It works out each date from the company's year end and incorporation date, reads the company from the Companies House register, and shows where each deadline stands: overdue, due soon, coming up or done. Reminders can be emailed to the account's owners and members.

It does not calculate penalties and does not know about a notice HMRC has sent you. This page describes how the software works. It is not tax or legal advice.