Key Deadlines

Never miss a deadline with our comprehensive guide to all HMRC and Companies House filing dates.

Last updated: 15 July 2026

Understanding Your Deadlines

Running a limited company means juggling multiple filing and payment deadlines with HMRC and Companies House. Missing these can result in automatic penalties, interest charges, and even potential prosecution.

Your deadlines depend on when your company was incorporated and your chosen accounting reference date (year-end).

Companies House Deadlines

Annual Accounts

File within 9 months of your financial year-end. For a 31 March year-end, your deadline is 31 December.

First Accounts

Your first accounts must cover at least 6 months but no more than 18 months from incorporation. You have 21 months from incorporation to file (or 9 months from year-end, whichever is longer).

Confirmation Statement

File at least once every 12 months from the anniversary of incorporation or your last confirmation statement. £50 fee applies.

Change Notifications

Report changes to directors, shareholders, registered office, or share capital within 14 days of the change.

Companies House late filing penalties for a private limited company. Penalties double if accounts are filed late two years in a row.
How late	Penalty
Up to 1 month late	£150
1 - 3 months late	£375
3 - 6 months late	£750
Over 6 months late	£1,500

HMRC Deadlines

Corporation Tax Registration

Corporation Tax Return (CT600)

File within 12 months of your accounting period end. For a 31 March year-end, your deadline is 31 March the following year.

Corporation Tax Payment

Pay within 9 months and 1 day of your accounting period end. For a 31 March year-end, pay by 1 January.

HMRC penalties for filing a Company Tax Return (CT600) late. Interest is also charged on late payments from the due date.
How late	Penalty
1 day late	£100
3 months late	Another £100
6 months late	10% of unpaid tax
12 months late	Another 10% of unpaid tax

PAYE Deadlines

RTI Submissions (FPS)

Submit on or before each payday. Late submissions attract penalties starting at £100 per month for small employers.

Monthly PAYE Payment

Pay to HMRC by the 22nd of the following month (19th if paying by post). Example: January payroll due by 22 February.

P60s to Employees

Issue to all employees who were on payroll at 5 April by 31 May following the tax year end.

P11D Expenses & Benefits

Report expenses and benefits provided to employees by 6 July following the tax year end.

Class 1A NI Payment

Pay National Insurance on benefits reported on P11Ds by 22 July (19th if paying by post).

VAT Deadlines

For standard quarterly VAT returns:

VAT Return

Submit by the 7th of the second month after the quarter ends. For Jan-Mar quarter, submit by 7 May.

VAT Payment

Due by the same date as the return. Direct Debit gives 3 extra working days.

VAT Surcharges

Late VAT returns or payments result in a default surcharge. Repeated defaults increase the surcharge from 2% up to 15% of the VAT due.

Annual Calendar (31 March Year-End Example)

Annual filing calendar for a company with a 31 March year-end.
Date	What is due
1 Jan	Corporation Tax payment due for previous year
31 Mar	CT600 filing deadline for previous year; year-end
5 Apr	Tax year end, submit final FPS
31 May	Issue P60s to employees
6 Jul	P11D deadline
22 Jul	Class 1A NI payment due
31 Dec	Annual accounts filing deadline with Companies House

Common Questions

Key Deadlines FAQs

Within 9 months of your financial year-end, so for a 31 March year-end the deadline is 31 December. First accounts are different: they must cover at least 6 months but no more than 18 months from incorporation, and you have 21 months from incorporation to file (or 9 months from year-end, whichever is longer).

Companies House penalties are automatic: £150 up to 1 month late, £375 for 1-3 months, £750 for 3-6 months, and £1,500 if you're over 6 months late. The penalties double if accounts are filed late two years in a row.

Payment is due within 9 months and 1 day of your accounting period end, so a 31 March year-end means paying by 1 January. The CT600 return itself has a longer deadline of 12 months after the period end. Don't forget you must also register for Corporation Tax within 3 months of starting to trade.

There's a £100 penalty from day one, another £100 at 3 months, then 10% of the unpaid tax at 6 months and another 10% at 12 months. Interest is also charged on late payments from the due date.

PAYE is due by the 22nd of the following month (19th if paying by post), so January payroll is due by 22 February. RTI submissions (FPS) must go in on or before each payday. After the tax year ends on 5 April, issue P60s to employees by 31 May, report expenses and benefits on P11Ds by 6 July, and pay Class 1A National Insurance by 22 July.

For standard quarterly returns, both the return and payment are due by the 7th of the second month after the quarter ends - so a January-March quarter is due by 7 May. Direct Debit gives you 3 extra working days. Late returns or payments trigger a default surcharge, rising from 2% up to 15% of the VAT due for repeated defaults.

Sources

Rates and thresholds on this page come from the official HMRC and Companies House guidance below. Tax rules change, so check the source if you are relying on a figure.

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