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Financial Diary

Accounts and tax returns for private limited companies 

After the end of its financial year, your private limited company must prepare:

  • full (‘statutory’) annual accounts 
  • a Company Tax Return


You need your accounts and tax return to meet deadlines for filing with Companies House and HM Revenue and Customs (HMRC).




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 doesn’t 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


Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It’s normally the same 12 months as the company financial year covered by your annual accounts. 


Self Assessment tax returns - deadlines

HMRC must receive your tax return and any money you owe by the deadline.


Self Assessment


Register for Self Assessment

5 October

Online tax returns

Midnight 31 January

Pay the tax you owe

Midnight 31 January


There’s an additional payment deadline of 31 July if you make advance payments towards your bill (known as ‘payments on account’).

You’ll usually pay a penalty if you’re late. You can appeal against a penalty if you have a reasonable excuse.


VAT Returns - deadlines

Check your VAT Return and payment deadlines in your VAT online account.
Your VAT online account tells you:

  • when your VAT Returns are due
  • when the payment must clear HM Revenue and Customs’ (HMRC) account

The deadline for submitting the return online and paying HMRC are usually the same - 1 calendar month and 7 days after the end of an accounting period. You need to allow time for the payment to reach HMRC’s account.


Payroll: annual reporting and tasks 

As an employer running payroll, you need to:

  • report to HMRC on the previous tax year and give your employees a P60
  • prepare for the new tax year, which starts on 6 April


What you need to do

Send your final payroll report of the year

Update employee payroll records

Update payroll software

Give your employees a P60

Report employee expenses and benefits


On or before your employees’ payday

From 6 April

From 6 April

By 31 May

By 6 July


Construction Industry Scheme (CIS) deadlines

Monthly returns - the 19th of each month.
Online payments - the 22nd of each month (or the 19th for non-electronic payments).


PAYE and Class 1 NIC deadlines

Monthly payment of PAYE/Class 1 NICs by approved electronic methods - the 22nd of each month (or the 19th for non-electronic payments).


More detailed information, presented in a timeline format and broken down into separate months, can be accessed here.



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