Business
United Kingdom — Business: Annual Compliance
A UK private limited company files accounts at Companies House within 9 months of its year end, pays Corporation Tax 9 months and 1 day after, and files its tax return within 12 months.
VerifiedGovernment / official sourceGOV.UK — Accounts and tax returns for private limited companiesLast reviewed: 2026-10-23
Key facts
- Private companies have 9 months from the accounting reference date to deliver accounts to Companies House; public companies have 6 months.
- Corporation Tax is usually due 9 months and 1 day after the end of the accounting period.
- The Company Tax Return is due 12 months after the end of the accounting period it covers.
- First accounts covering more than 12 months are due within 21 months of incorporation or 3 months from the accounting reference date, whichever is longer.
- Late Companies House filing carries an automatic penalty starting at GBP 150 for private companies, and a late tax return a GBP 200 charge at one day late.
Steps
- Step 1: Identify Your Company Type and Industry Requirements — Research the specific annual compliance requirements for your company type and industry. This may involve consulting the Companies House website, HMRC guidelines, and industry-specific resources.
- Step 2: Gather Required Documents and Information — Collect and prepare necessary documents, such as financial statements, tax returns, and company records, to ensure accurate and timely compliance.
- Step 3: Submit Annual Return and Tax Returns — File your annual return and tax returns with the relevant authorities, such as Companies House and HMRC. Pay any required corporation tax payments by the due dates to avoid penalties.