When are your company accounts due?

Every company has an accounting reference date (ARD) — the end of its financial year. For a private company, accounts must be delivered to Companies House within 9 months of that date. A company with a 31 March year end, for example, must file by 31 December. If the deadline falls on a weekend or bank holiday, it does not move — the accounts must still arrive by that date.

A new company’s ARD is automatically set to the last day of the month of its first anniversary. Incorporate on 10 July 2026 and your first year end is 31 July 2027 — a first period of just over 12 months. Because of that, first accounts are due 21 months after the incorporation date (10 April 2028 in this example), not 9 months after the year end. After the first filing, the normal 9-month rule applies.

• Accounts to Companies House: 9 months after the ARD
• Corporation Tax payment to HMRC: 9 months and 1 day after the end of the accounting period
• CT600 return to HMRC: 12 months after the end of the accounting period
• Confirmation statement: within 14 days of the end of your 12-month review period — a separate clock from the accounts entirely

Note the trap: the tax is due before the tax return. Sensible practice — and ours — is to prepare accounts and tax return together soon after year end, so you know your bill months before any money leaves the company.

Corporation Tax deadlines in detail →

Companies House late filing penalties start at £150 the day after the deadline and rise to £1,500 for accounts over six months late — doubled if you were also late the year before. There is no discretion: the penalty is issued automatically when the accounts arrive.

Late filing penalties explained →

We prepare and file micro-entity and small company accounts, usually alongside the CT600. If your due date is near, call 0114 327 1480 with your company number and we’ll confirm what’s outstanding and what we can do in the time left.

Get your accounts filed →