Missing an important Corporation Tax deadline can result in penalties, interest and unnecessary stress. Understanding your company’s filing and payment deadlines helps ensure you remain compliant with HMRC and Companies House requirements.
Key Deadlines
| Deadline | When Due |
|---|---|
| Corporation Tax payment | 9 months and 1 day after year end |
| CT600 Corporation Tax Return | 12 months after year end |
| Annual Accounts | Usually 9 months after year end |
| Confirmation Statement | At least once every 12 months |
Corporation Tax Payment Deadline
Corporation Tax is normally due 9 months and 1 day after the end of your company’s accounting period.
Example: If your company’s accounting year ends on 31 December 2026, your Corporation Tax payment will normally be due by 1 October 2027.
Corporation Tax Return (CT600)
Your Corporation Tax Return (CT600) must normally be submitted to HMRC within 12 months of the end of your accounting period.
Example: If your company’s accounting year ends on 31 December 2026, your CT600 Corporation Tax Return will normally be due by 31 December 2027.
Annual Accounts
Most private limited companies must file their Annual Accounts with Companies House within 9 months of the end of their financial year.
Example: If your company’s accounting year ends on 31 December 2026, your Annual Accounts will normally be due by 30 September 2027.
Confirmation Statement
Every limited company must file a Confirmation Statement with Companies House at least once every 12 months to confirm that the company’s information is up to date.
Why Meeting Deadlines Matters
- Avoid HMRC penalties and interest
- Stay compliant with Companies House requirements
- Keep accurate financial records
- Reduce last-minute pressure
- Plan your tax payments more effectively
Frequently Asked Questions
What happens if I miss the Corporation Tax deadline?
Late payment may result in interest being charged by HMRC, and late filing of your Corporation Tax Return or Annual Accounts may lead to penalties.
Can you remind me about my deadlines?
Yes. We monitor your filing deadlines and help ensure your Annual Accounts, Corporation Tax Return and statutory filings are completed on time.
Do new limited companies have different filing deadlines?
Yes. The first set of filing deadlines can differ from subsequent years. We can advise you of the deadlines that apply to your company.