Every regular deadline for a UK limited company and its directors: when it is due, what happens if it is late, and the gov.uk page that says so.
Checked against gov.uk on
The dates set by each company's own year end.
A company whose financial year, and accounting period for Corporation Tax, ends on 31 March 2026.
31 Dec 2026
Accounts to Companies House
9 months after the year end
1 Jan 2027
Corporation Tax paid
9 months and 1 day after
31 Mar 2027
Company Tax Return to HMRC
12 months after
Set by the tax year, whatever the company's year end.
Every month
Payday
Full Payment Submission to HMRC, on or before the day employees are paid
19th
CIS return for the tax month that ended on the 5th
22nd
PAYE, National Insurance and CIS deductions paid (19th by post)
Companies House
Every company confirms, at least once a year, that what Companies House holds about it is correct, even when nothing has changed. The statement can be filed up to 14 days after the review period ends.
A company that does not file can be fined up to £5,000 and struck off the register.
Fyling shows each client's next statement date from Companies House and prepares the statement from the company's record. Confirmation statements
Companies House
A private limited company files its accounts 9 months after its financial year ends. A new company's first accounts are due 21 months after it was registered.
Late filing penalties for a private company are £150 up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 after that. They double if the accounts are late 2 years in a row. Public companies have different penalties.
Fyling shows each client's accounts due date from Companies House, nearest first. Statutory accounts
HMRC
There are two deadlines, and the payment comes first. For taxable profits up to £1.5 million, Corporation Tax is paid 9 months and 1 day after the accounting period ends. The Company Tax Return is due 12 months after it ends. Companies with larger profits pay in instalments.
A late return costs £200, and another £200 at 3 months. At 6 months HMRC estimates the bill and adds 10% of the unpaid tax, and another 10% at 12 months. A return late 3 times in a row has £1,000 penalties in place of the £200 ones.
HMRC
A VAT-registered business usually sends a return every 3 months, even if there is no VAT to pay or reclaim. The return and the payment are usually due 1 calendar month and 7 days after the period ends, and the payment must have reached HMRC by then.
The VAT online account shows when each return is due, and any penalties.
Fyling reads each client's VAT periods from HMRC. VAT returns
HMRC
Each time employees are paid, a Full Payment Submission reports their pay and deductions to HMRC, on or before payday. A tax month with no pay is reported on an Employer Payment Summary.
PAYE and National Insurance are paid by the 22nd of the next tax month, or the 19th by cheque. After the tax year, everyone employed on 5 April gets a P60 by 31 May.
HMRC
A contractor sends a CIS return for each tax month (the 6th to the 5th) by the 19th: for 6 May to 5 June, the return must reach HMRC by 19 June. Deductions are paid with PAYE by the 22nd.
A late return costs £100, then £200 at 2 months, then £300 or 5% of the deductions at 6 months, whichever is higher.
Fyling lists each client's CIS months, soonest due first. CIS
HMRC
After the tax year, an employer reports benefits and expenses by 6 July: a P11D for each employee and a P11D(b) for the Class 1A National Insurance owed. Each employee gets a copy of their information by the same date.
Class 1A National Insurance is paid by 22 July, or 19 July by cheque.
HMRC
For the tax year 6 April 2025 to 5 April 2026, paper returns are due by 31 October 2026, and online returns and the tax owed by 31 January 2027. Anyone making payments on account has a second payment due on 31 July.
Someone filing for the first time tells HMRC by 5 October after the tax year ends.
Companies House
Changes to directors, secretaries or their details, or to where the company keeps its records, are reported within 14 days. Changes to people with significant control, such as their details or the nature of their control, are reported within 14 days of confirming the change.
Changes to the articles of association are reported within 15 days, new shares within a month, and other changes within 21 days.
21 months after the company was registered with Companies House. After that, 9 months after each financial year ends.
Yes. For taxable profits up to £1.5 million the tax is due 9 months and 1 day after the accounting period ends, three months before the return's 12-month deadline.
No. Accounts go to Companies House 9 months after the financial year ends; the Company Tax Return goes to HMRC 12 months after the accounting period ends. They have separate deadlines and separate penalties.
The company can be fined up to £5,000 and struck off the register.
Fyling shows every client company's confirmation statement and accounts dates from Companies House, refreshed daily and nearest first. It sends reminder emails on the days your practice chooses, and offers a calendar feed for Outlook, Google or Apple Calendar.
This page summarises gov.uk guidance and is not legal or tax advice. Each company's own dates are on its record at Companies House and in its HMRC account.
Confirmation statement and accounts dates from Companies House for every client, nearest first, with reminders on the days you choose.