UK company filing deadlines: the complete list

Last reviewed: 29 September 2026 · Reviewed by IFM's qualified accountant

That is the short answer. The practical difficulty is that these dates do not all run from the same starting point. A company can have a financial year for Companies House, one or sometimes two Corporation Tax accounting periods, a confirmation-statement review period, VAT quarters and monthly or quarterly PAYE dates. Treating “the year end” as though it controls everything is how sensible directors end up surprised.

What are the main Companies House deadlines?

Annual accounts

Every registered company must file accounts with Companies House, including a company that is not trading. For a private company, the normal deadline after its first set of accounts is nine months after the end of the accounting reference period. A public company normally has six months, but this guide is written for private companies.

First accounts use a different rule. A private company will generally file its first accounts 21 months after incorporation. Where the first accounts cover more than 12 months, Companies House describes the deadline as 21 months from incorporation or three months from the accounting reference date, whichever is longer. The exact date shown on the public register should be treated as the working deadline.

Accounts must be accepted, not merely posted, by the deadline. A weekend or bank holiday does not move a Companies House accounts deadline. Filing early gives time to correct a rejected submission, such as accounts missing a required signature.

Confirmation statement

The confirmation statement is not a second set of accounts. It is the company’s regular confirmation that information on the register is correct. A company must complete a review at least once every 12 months and file the confirmation statement within 14 days after the end of the review period. It may file early, but doing that starts a new review period from the following day.

The digital filing fee is £50. Companies House charges it with the first confirmation statement in each 12-month payment period; the payment period is separate from the review period. The paper fee is £110.

Current directors must also deal with Companies House identity verification. From 18 November 2025, an existing director needs to provide their personal code in the company’s next confirmation statement filing. Companies House will not accept the statement until all directors have verified and the required codes are available.

When are Corporation Tax payment and filing due?

Paying Corporation Tax

For a company with taxable profits of up to £1.5 million, Corporation Tax is normally due nine months and one day after the end of the relevant accounting period. Companies with taxable profits above that level may have to pay by instalments, so the standard date must not be applied without checking the instalment rules.

The payment has to reach HMRC by the deadline. If the date falls at a weekend or on a bank holiday, GOV.UK says to make sure payment reaches HMRC on the last working day before it, unless the payment is made by Faster Payments using online or telephone banking. Payment method therefore matters as well as the calendar date.

Filing the Company Tax Return

The Company Tax Return is normally due 12 months after the end of the accounting period it covers. That is later than the tax payment date, which means the company usually has to calculate and pay its Corporation Tax before the filing deadline.

An accounting period for Corporation Tax cannot be longer than 12 months. If a set of statutory accounts covers more than 12 months, the company will usually need two Company Tax Returns. Each return has its own accounting period and filing consequences.

For return filing dates on or after 1 April 2026, the initial late filing penalty is £200. A further £200 is charged once the return is more than three months late. The fixed penalties are higher for repeated late returns, and tax-related penalties can arise later.

When are VAT returns and payments due?

Most VAT-registered businesses submit a VAT Return every three months. The usual filing and payment deadline is one calendar month and seven days after the end of the VAT accounting period. The return is still required when there is no VAT to pay or reclaim.

The return and cleared payment are due by the date shown in the VAT online account, including when that date falls on a weekend or bank holiday. Annual Accounting, Payments on Account and some other arrangements use different timetables, so the online account remains the safest source for the actual date.

Late VAT submission uses a points-based system for accounting periods beginning on or after 1 January 2023. A late return adds a point; reaching the relevant threshold produces a £200 penalty, with another £200 for subsequent late submissions while the business remains at the threshold. Late payment has a separate penalty and interest regime.

Which payroll and benefits deadlines apply?

An employer normally sends a Full Payment Submission to HMRC on or before each employee’s payday. Reporting quarterly does not change that FPS requirement. The payment shown by payroll is generally due by the 22nd of the next tax month for electronic payment, or must reach HMRC by the 19th when paying by post. Approved quarterly payers use the 22nd after the quarter ends.

After the tax year, report expenses and benefits and provide information to employees by 6 July. The P11D(b), where required, is also due by 6 July. Class 1A National Insurance is due by 22 July when paid electronically, or by 19 July when paid by cheque.

These dates are easy to miss because the filing and payment steps are separate. A payroll calendar should show the FPS, the regular PAYE payment and any annual benefits work as distinct tasks.

Which Self Assessment dates affect directors?

Being a director does not, by itself, mean a person always has to submit a Self Assessment return. If a director does have to file, the main cycle is personal rather than company-wide. A person who needs to notify HMRC for the previous tax year generally does so by 5 October. For the year ended 5 April 2026, the paper return deadline is 31 October 2026 and the online return and balancing payment deadline is 31 January 2027. A second payment on account may be due on 31 July.

Do not merge a director’s Self Assessment tasks into the Company Tax Return. They involve different taxpayers, references, calculations and penalties.

Which event-driven filings have deadlines?

Not every obligation appears annually. Changes to directors, the registered office, people with significant control, share capital or other company information can require separate filings. The confirmation statement is a check of the register, not permission to wait until the annual review before reporting a change that has its own filing requirement.

Changing the accounting reference date can also move an accounts deadline. Companies House warns that a new deadline may already have passed when a year end is changed, which can create an immediate late filing penalty. A company cannot change its year end when its accounts are overdue.

How should a company control all its filing dates?

Start with the dates recorded by Companies House and HMRC, then keep one calendar that distinguishes filing, payment and preparation dates. The statutory deadline should not be the internal target. Allow time for records, questions, approval, signatures, payment clearance and correction of a rejected filing.

Use the Deadline Finder for standard first accounts, first confirmation statement and Corporation Tax dates. For VAT, payroll, personal tax and other obligations, check the tax deadlines calendar and your official records.

What should you read next?

What do people also ask about this topic?

What are the main annual filing deadlines for a UK company?

Private companies normally file annual accounts within nine months after year end, while first accounts are generally due 21 months after incorporation. A confirmation statement is filed at least every 12 months and within 14 days after its review period ends.

When is Corporation Tax due compared with the tax return?

For a company using the standard payment timetable, Corporation Tax is normally due nine months and one day after the accounting period ends. The Company Tax Return is normally due 12 months after that period. Payment therefore comes before the return filing deadline.

Are VAT and PAYE deadlines shown at Companies House?

No. Companies House displays company-law filings, not every HMRC obligation. VAT dates depend on the VAT period and payment method. PAYE reporting is generally required on or before payment, with monthly payment dates depending on whether payment is electronic.

What happens if a company filing deadline falls on a weekend?

Do not assume every filing or payment automatically moves to the next working day. The applicable service and tax rules determine whether funds or documents must arrive earlier. Use the official due date, payment method and processing time to set an earlier internal deadline.

Which official sources support this guide?

General guidance, not advice for your situation.