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Limited Company Deadlines Checklist

Written by James Whitfield · Reviewed by the LimitedCompanyTaxCalculator team · Last reviewed 29 October 2026

Quick answer · checked 29 October 2026

From your company's year end: accounts to Companies House within 9 months ¹, Corporation Tax paid 9 months and 1 day after ², and the Company Tax Return within 12 months ³. For a year ending 31 March 2026: accounts by 31 December 2026, tax by 1 January 2027, return by 31 March 2027. Your own Self Assessment for 2025/26 is due 31 January 2027.

Your company deadlines: year ending 31 March 2026

31 December 2026: annual accounts filed at Companies House (first accounts: 21 months after registration) ¹
1 January 2027: Corporation Tax paid (profits over £1.5 million pay in instalments) ²
31 March 2027: Company Tax Return (CT600) filed with HMRC ³
Every 12 months: confirmation statement, up to 14 days after the review period, £50 online (£110 by post) ⁶⁷⁹

Dates assume a 12-month accounting period. Where the year end is the last day of a month, the 9 and 12-month deadlines fall on the last day of the month.

Director's January checklist (2025/26 return)

UTR, Government Gateway login and National Insurance number
P60 for your director's salary (and P11D if you had benefits)
Dividend vouchers and board minutes for every dividend paid between 6 April 2025 and 5 April 2026
Dividends from other shareholdings and savings interest
Personal pension contributions and Gift Aid
Your tax and payments on account: use the director's tax bill calculator
First accounts longer than 12 months, or paying in instalments: the Corporation Tax deadline calculator splits the period and gives a calendar file
File and pay by 31 January 2027

Late filing penalties

Accounts, Companies House ⁵
Up to 1 month	£150
1 to 3 months	£375
3 to 6 months	£750
More than 6 months	£1,500

Company Tax Return, HMRC ⁴
1 day late	£200
3 months late	another £200
6 months late	10% of the unpaid tax (HMRC estimates the bill)
12 months late	another 10% of any unpaid tax

Companies House penalties double if accounts are late 2 years in a row; HMRC's £200 penalties become £1,000 each if the return is late 3 times in a row.

Your Self Assessment, filed and paid late: £2,000 bill ⁸
Months late	Filing	Payment	Interest (approx.)	Total
1	£100	£100	£12.92	£212.92
3	£100	£100	£38.75	£238.75
6	£1,300	£200	£77.50	£1,577.50
12	£1,600	£300	£155	£2,055

Interest at 7.75% a year from 9 January 2026, simple interest for illustration.

Frequently asked questions

When are my limited company accounts due?

9 months after the end of your company's financial year, at Companies House. A company's first accounts are due 21 months after the date it registered.

When do I pay Corporation Tax?

9 months and 1 day after the end of the accounting period. For a year ending 31 March 2026, that is 1 January 2027. Companies with taxable profits over £1.5 million pay in instalments instead.

When is the Company Tax Return (CT600) due?

12 months after the end of the accounting period it covers, which is after the tax is due. Paying on time and filing later is normal.

What is the penalty for filing accounts late?

For a private company: £150 up to a month late, £375 for 1 to 3 months, £750 for 3 to 6 months and £1,500 after that. The penalty doubles if your accounts are late 2 years in a row.

What is the penalty for a late Company Tax Return?

£200 at 1 day late and another £200 at 3 months. At 6 months HMRC estimates the bill and adds 10% of the unpaid tax, and another 10% at 12 months. If the return is late 3 times in a row, the £200 penalties become £1,000 each.

How often is a confirmation statement due?

At least once every 12 months. You can file up to 14 days after the review period ends. It costs £50 online (£110 by post).

Sources & references

Sources last checked: 29 October 2026.