Key dates limited companies need to know

Key dates at a glance

3 months of starting to trade	Register for corporation tax
1 year after incorporation	Confirmation statement filing date
21 months after incorporation	First year accounts filing deadline
9 months after end of accounting period	Accounts filing deadline (unless first year = 21 months)
9 months 1 day after end of accounting period	Pay corporation tax
12 months after end of accounting period	Submit corporation tax return

3 months of starting to trade 

When a registered company starts to trade, it must register with HMRC for corporation tax by the end of three months after starting to trade. This means once the company starts buying, selling, advertising, renting a property or employing someone. A company can register for corporation tax using an online service, post, or through an agent/accountant. 

1 year after incorporation 

All companies must file a confirmation statement, including dormant and non-trading companies. The statement must be filed annually on the anniversary of the company incorporation date, or the date you filed your last confirmation statement. A confirmation statement can be filed online with Companies House, or your agent/accountant can prepare this. It’s important that before submission of this document any changes to directors, secretaries, people with significant control and the registered office address are reported to Companies House. 

21 months after incorporation 

After incorporation, the deadline for the first accounts to be filed with Companies House is 21 months after incorporation date. A company that registers with Companies House on 14th September 2022 must file its first accounts by 14th June 2024. These accounts will cover the period from incorporation to the first year-end, or the first 12 months. 

9 months after period end 

Annual company accounts must be filed with Companies House 9 months after the end of the accounting period. A company with a year-end of 31st March will need to file their accounts by 31st December. 

9 months 1 day after period end 

Corporation tax is due to be paid 9 months and 1 day after the end of the accounting period. A company with a year-end of 31st March will need to pay their tax by 1st January. Our guide covers information on paying corporation tax. 

12 months after period end 

A corporation tax return must be filed with HMRC 12 months after the end of the accounting period. A company with a year-end of 31st March will need to pay their tax by 31st March the following year. As the payment was due earlier, the tax return will need to have been prepared before this, and generally the tax return is filed before the payment is made. 

Date published 23 Nov 2023 | Last updated 20 Mar 2024

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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