When Are My Accounts Due?
In the United Kingdom, companies must file their annual accounts with Companies House, the government agency responsible for maintaining records of UK businesses. The deadline for filing annual accounts depends on the type of company and its accounting reference date.
Private limited companies typically have an accounting reference date of the last day of the month the company was incorporated. Another option is the last day of the month when the company’s financial year ends. The deadline for filing annual accounts is typically nine months after the company’s accounting reference date. However, there may be extensions available for certain circumstances.
The general rules for filing your company accounts are:
| Action | Deadline |
| File first accounts with Companies House | 21 months after the date you registered with Companies House |
| File annual accounts with Companies House | 9 months after your company’s financial year ends |
| Pay Corporation Tax or tell HMRC that your limited company does not owe any | 9 months and 1 day after your ‘accounting period’ for Corporation Tax ends |
| File a Company Tax Return | 12 months after your accounting period for Corporation Tax ends |
For example, if your company’s accounting reference date is 31st March, the deadline for filing your annual accounts would be 31st December. If your company’s accounting reference date is 30th June, the deadline for filing your annual accounts would be 30th March.
It’s important to note that these deadlines may differ for companies that must follow additional reporting requirements, such as public limited companies or large companies defined by the Companies Act 2006.
If you require assistance preparing and filing any of your reporting requirements, please speak with one of our team who will be happy to assist you further.
If you are still determining your company’s accounting reference date or deadline for filing annual accounts, you can check the Companies House website, which is linked below or consult one of the team.
Companies House Website: https://www.gov.uk/government/organisations/companies-house
