When are my company's accounts and tax return due?
| What | When it is due |
|---|---|
| Your first accounts, for Companies House | 21 months after the date you registered the company |
| Your accounts after that, for Companies House | 9 months after your company's financial year ends |
| Your Corporation Tax payment, if your company is not a large company | 9 months and 1 day after your accounting period ends |
| Your Company Tax Return, for HMRC | 12 months after your accounting period ends |
Your accounting period for Corporation Tax is the time your Company Tax Return covers. It is normally the same 12 months as your financial year.
Example. Your year ends on 31 March 2026. Accounts are due by 31 December 2026. The tax payment is due by 1 January 2027. The tax return is due by 31 March 2027.
Companies House and HMRC can charge a penalty if you file late. GOV.UK explains the penalties: Companies House penalties and HMRC penalties. [Draft note: OWNER TO ADD: the exact GOV.UK links after checking them.]
What Yearfile does about deadlines
We work out your deadlines from your year end and email you at 60, 30, 14, 7 and 1 days before each one. A reminder is a courtesy. The deadline is still yours to meet.
Yearfile does not take your Corporation Tax payment. You pay HMRC directly.