Company filing deadlines, and what late accounts cost
Accounts at Companies House and the tax return to HMRC have different deadlines, and the penalties for late accounts double if you are late two years running.
Every limited company has two sets of obligations each year: one to Companies House and one to HMRC. They are linked to the same year end but run on different clocks.
After the company’s year end
- Within 12 monthsConfirmation statement, at least once every 12 months, separate from the accounts
- 9 monthsAccounts filed at Companies House (private companies)
- 9 months + 1 dayCorporation tax paid to HMRC (most companies)
- 12 monthsCompany tax return (CT600) filed with HMRC
Late accounts
Companies House charges an automatic penalty when accounts arrive late, based on how late they are. The penalty doubles if the company’s accounts were also late the year before.
Show the data
| Up to 1 month late | £150 |
|---|---|
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
Your first accounts
A new private company’s first accounts are due 21 months after incorporation, or three months after its first accounting reference date if that is later. Changing the year end can shorten or lengthen this, so check the date before you rely on it.
This insight is general information, not advice for your circumstances. Talk to us before acting on it.