by Asim Abbas
11 November 2026 
Limited company deadlines: accounts, confirmation statement and CT600
Limited company deadlines: accounts, confirmation statement and CT600
Running a limited company means meeting deadlines with both Companies House and HMRC, and the dates depend on your company’s own year end.
- Annual accounts: 9 months after year end
- Corporation Tax payment: 9 months and 1 day
- CT600 return: 12 months after year end
- Confirmation statement: at least once every 12 months
Missing them leads to automatic penalties, and repeated late filing can end with the company being struck off.
This guide sets out every key deadline, the penalties and the newer Companies House identity rules.
Key deadlines at a glance
| Filing | Who to | Deadline |
|---|---|---|
| Annual accounts | Companies House | 9 months after the accounting reference date |
| First accounts | Companies House | 21 months after incorporation |
| Corporation Tax payment | HMRC | 9 months and 1 day after year end |
| Company Tax Return (CT600) | HMRC | 12 months after year end |
| Confirmation statement | Companies House | Within 14 days of the review date |
| Director’s Self Assessment | HMRC | 31 January after the tax year |
A company with a 31 March 2026 year end must file accounts at Companies House by 31 December 2026, pay Corporation Tax by 1 January 2027 and file its CT600 by 31 March 2027.
Corporation tax calculator
Estimate your company’s tax bill.
Annual accounts
Every company must file accounts at Companies House, even if it is dormant or made a loss. Small companies can file simpler accounts, but the full statutory accounts still go to HMRC with the CT600. Under the Economic Crime and Corporate Transparency Act, the option to file abridged accounts is being removed and small companies will have to file a profit and loss account, with the timing tied to the move to software-only filing.
Late filing penalties
| How late | Private company penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
The penalty doubles if accounts are late two years in a row. HMRC charges separate penalties for a late CT600, starting at £100, and interest on late Corporation Tax.
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Get a fixed-fee quoteCall 0161 531 4179Confirmation statement
The confirmation statement confirms your company’s details, including directors, shareholders, registered office, SIC codes and people with significant control. It is due at least once every 12 months. Companies also now confirm that the company’s future activities will be lawful and provide a registered email address.
Identity verification for directors
Since 18 November 2025, new directors and people with significant control must verify their identity with Companies House. Existing directors are being brought in over a transition period, usually when the company files its next confirmation statement. You can verify through GOV.UK One Login or an authorised agent.
Corporation Tax
Profits up to £50,000 are taxed at 19%, profits over £250,000 at 25%, with marginal relief in between. Payment is due before the return. Large companies pay in quarterly instalments. Use our corporation tax calculator to estimate your bill.
See Companies House guidance on filing annual accounts. Our annual accounts service and limited company accountants keep track of every date for you.
What should I do next?
On Companies House.
Accounts, CT and CS.
If you haven’t already.
Frequently Asked Questions
When are limited company accounts due?
Nine months after your accounting reference date, or 21 months after incorporation for first accounts.
When is Corporation Tax due?
Nine months and one day after the end of the accounting period, for most companies.
What is the penalty for filing accounts late?
From £150 up to £1,500 for private companies, doubling if late two years running.
Do dormant companies need to file?
Yes. Dormant companies file accounts and a confirmation statement.
Do directors have to verify their identity?
Yes. Identity verification is compulsory for new directors since 18 November 2025, with existing directors phased in.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Asim Abbas
I’m Asim Abbas, founder of Wingate Accountants and a Chartered Certified Accountant. I help sole traders, landlords and directors stay on top of their tax with fixed fees and plain-English advice.
