Obligations / United Kingdom

What a company files in United Kingdom [GB]

Every entry below is the rule as United Kingdom publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Derived from another date

A UK company's financial year runs to its accounting reference date (ARD). For a newly incorporated company the first ARD is the last day of the month in which the first anniversary of incorporation falls, and the ARD then recurs on that date every year. The company may change its ARD by filing form AA01 before the accounts filing deadline, but an accounting period may not be extended beyond 18 months from its start unless the company is in administration; from 1 April 2028 a company that shortens its ARD more than once in five years must give a business reason. The accounting period for Corporation Tax normally follows the same 12 months.

Companies House — Life of a company, part 1: accounts (statutory basis: Companies Act 2006 ss. 390-392) · checked 2026-09-03

Confirmation statement (CS01), including confirmation of people with significant control

Formula, not a date
Filed to
Companies House (the UK registrar of companies)
Who it applies to
Every entity in the jurisdiction
Every company on the register must file at least one confirmation statement every year, including a dormant or non-trading company, and must state that its intended future activities are lawful. Changes to people with significant control are not made through the confirmation statement itself: they must be notified to Companies House within 14 days of the change being confirmed, and the confirmation statement then confirms that the recorded PSC information is up to date.
Deadline
Counted from an event, not from the calendar.
If missed
Companies House guidance states that a company can be fined up to GBP 5,000 and may be struck off the register, and that Companies House may issue a financial penalty. Section 853L of the Companies Act 2006 sets the offence differently by jurisdiction: in England and Wales, a fine plus, for continued contravention, a daily default fine of the greater of GBP 500 and one tenth of level 4 on the standard scale; in Scotland and Northern Ireland, a fine not exceeding level 5 on the standard scale with a daily default fine of one tenth of level 5. The guidance figure and the statutory provision are not reconciled here.
State fee
£50 — £110
GBP 50 filed digitally (online or via software), GBP 110 on the paper CS01 form, per the Companies House fee schedule.
Proof of filing
The accepted confirmation statement shown on the company's filing history at Companies House, giving the confirmation date and the date the next statement is due.
Primary source: GOV.UK / Companies House — Confirmation statement guidance; Companies Act 2006 s. 853A (review period of 12 months, 14 days to deliver) and s. 853L (offence); Companies House fees schedule
checked 2026-09-03 · Rechecked every 12 months

Annual accounts delivered to Companies House

Formula, not a date
Filed to
Companies House (the UK registrar of companies)
Who it applies to
Every entity in the jurisdiction
Every registered company, including a dormant one. A private company delivers accounts within 9 months of the accounting reference date, a public company within 6 months. First accounts, where the first period is longer than 12 months, are due within 21 months of incorporation for a private company and 18 months for a public company, or 3 months from the accounting reference date if that is later.
Deadline
Day null of month 9 after the end of the financial year.
Extensions and exceptions: Changing the accounting reference date on form AA01, filed before the accounts deadline, moves the deadline with it, subject to the rule that an accounting period may not be extended beyond 18 months from its start.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
Late filing penalties are a scale, not a single amount. Private company or LLP: GBP 150 up to 1 month late, GBP 375 for 1 to 3 months, GBP 750 for 3 to 6 months, GBP 1,500 for more than 6 months. Public company: GBP 750, GBP 1,500, GBP 3,000 and GBP 7,500 for the same bands. The penalty is doubled if accounts are filed late in two successive financial years beginning on or after 6 April 2008.
Proof of filing
Accounts shown as accepted on the company's filing history at Companies House, with the made-up date of the accounts and the date they were filed.
Primary source: GOV.UK / Companies House — Late filing penalties; deadlines from Companies House, Life of a company part 1 (accounts) and GOV.UK, Accounts and tax returns for private limited companies (Companies Act 2006 s. 442)
checked 2026-09-03 · Rechecked every 24 months

Statutory audit of the annual accounts

Formula, not a date
Filed to
Companies House — the auditor's report is delivered with the accounts
Who it applies to
Only above a threshold — revenue ≥ 15000000 GBP
A company that qualifies as small is exempt from audit. For financial years beginning on or after 6 April 2025 a company qualifies as small if it meets at least two of three conditions: turnover of not more than GBP 15 million, balance sheet total of not more than GBP 7.5 million, and not more than 50 employees on average. The exemption does not apply regardless of size where the company is a public company, is in a regulated sector, belongs to an ineligible group, or where members require an audit under section 476 of the Companies Act 2006. The single turnover figure recorded in the threshold field is a simplification of a two-of-three test.
Deadline
Day null of month 9 after the end of the financial year.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No separate monetary penalty for the audit requirement itself is published on the source pages. The operative consequence is that audited accounts must reach Companies House by the accounts deadline, so failure is sanctioned through the late filing penalties for accounts. The amount fields are left empty deliberately rather than filled from memory.
Proof of filing
The auditor's report signed by a registered auditor, filed with the annual accounts at Companies House.
Primary source: Companies Act 2006 s. 382 (small company qualifying conditions, as in force) and ss. 475-479 (audit exemption); thresholds and the 6 April 2025 commencement confirmed by Companies House, Life of a company part 1 (accounts)
checked 2026-09-03 · Rechecked every 12 months

Company Tax Return (CT600)

Formula, not a date
Filed to
HM Revenue and Customs (HMRC)
Who it applies to
Every entity in the jurisdiction
Every company within the charge to UK Corporation Tax files a return for each accounting period, including a company that made a loss or has no tax to pay. The accounting period for Corporation Tax normally matches the 12 months covered by the annual accounts.
Deadline
Day null of month 12 after the end of the financial year.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
GBP 200 as soon as the return is one day late, a further GBP 200 at 3 months, then at 6 months HMRC estimates the Corporation Tax bill and adds a penalty of 10% of the unpaid tax, and a further 10% of any unpaid tax at 12 months. If the return is late three times in a row, the GBP 200 penalties are increased to GBP 1,000 each.
Proof of filing
The HMRC online submission receipt for the Company Tax Return, showing the accounting period covered and the date of submission.
Primary source: GOV.UK / HMRC — Company Tax Return: penalties for late filing; deadline of 12 months after the end of the accounting period from GOV.UK, Accounts and tax returns for private limited companies
checked 2026-09-03 · Rechecked every 24 months

Corporation Tax payment

Formula, not a date
Filed to
HM Revenue and Customs (HMRC)
Who it applies to
Every entity in the jurisdiction
The single payment 9 months and 1 day after the end of the accounting period applies to a company whose profits are at an annual rate of GBP 1.5 million or less. Above that rate the company pays by quarterly instalments instead: for a 12-month accounting period, 6 months and 13 days after the first day of the period, then at three-month intervals, the last falling 3 months and 14 days after the end of the period. A separate, earlier instalment timetable applies to companies with profits above GBP 20 million. Both limits are divided among associated companies. The deadline recorded here is the single-payment one.
Deadline
Day null of month 9 after the end of the financial year.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No fixed penalty is published for paying Corporation Tax late; HMRC charges late payment interest from the day after the due date until the tax is paid, at the rate it publishes. No current rate was verified against a primary source on the date of this entry, so the amount fields are left empty deliberately.
Proof of filing
The payment shown as cleared against the accounting period in the company's HMRC Corporation Tax account, with the payment reference used.
Primary source: GOV.UK / HMRC — Accounts and tax returns for private limited companies: deadlines (9 months and 1 day after the accounting period ends); instalment rules from GOV.UK, Corporation Tax: paying in instalments
checked 2026-09-03 · Rechecked every 24 months

VAT registration and VAT returns

Formula, not a date
Filed to
HM Revenue and Customs (HMRC)
Who it applies to
Only above a threshold — revenue ≥ 90000 GBP
Registration becomes compulsory once total taxable turnover for the last 12 months goes over GBP 90,000, or when taxable turnover is expected to go over GBP 90,000 in the next 30 days alone. In the first case the business must register within 30 days of the end of the month in which the threshold was crossed, and registration takes effect from the first day of the second month after it was crossed; in the second case registration takes effect from the date the expectation arose. Once registered, returns are normally filed every 3 months.
Deadline
Counted from an event, not from the calendar.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
Late submission carries penalty points: one point for each late return, and once the threshold for the filing frequency is reached — 2 points for annual returns, 4 for quarterly, 5 for monthly — a GBP 200 penalty is charged, with a further GBP 200 for each subsequent late return while at the threshold. Late payment penalties and late payment interest are a separate regime and are not recorded here.
Proof of filing
The VAT registration certificate showing the effective date of registration and the VAT number, together with the HMRC submission receipt for each VAT return and its period reference.
Primary source: GOV.UK / HMRC — VAT registration: when to register (GBP 90,000 threshold); return deadline of 1 calendar month and 7 days from GOV.UK, VAT Returns: deadlines; points system from GOV.UK, Penalty points and penalties if you submit your VAT Return late
checked 2026-09-03 · Rechecked every 12 months
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