Private limited company accounts are normally due at Companies House 9 months after your financial year ends. A year ending 31 March 2026, for example, must be filed by 31 December 2026. First accounts can run to a different timetable, and Corporation Tax has its own payment and return deadlines.
The Basic Deadline: 9 Months from Year End
Private limited companies normally have 9 months to file their annual accounts after the end of their financial year. That year-end date is your accounting reference date.
| Financial year end | Companies House filing deadline |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 November 2026 | 31 August 2027 |
If your year end is the last day of a month, the deadline is the last day of the month nine months later. Public limited companies get six months instead.
The deadline is the date Companies House must receive acceptable accounts. In practice, that means:
- Paper accounts must arrive by the deadline. Posting them on the day is too late.
- A rejected electronic submission has to be corrected and resubmitted before the deadline.
- A submission receipt does not mean the accounts have been accepted.
How to Find Your Company’s Accounts Deadline
Search for your company by name or number on the Companies House register. The overview page shows when your next accounts are due and the period they must cover. Check it before relying on your own calculation, especially for first accounts or after a change of year end.
Companies House also offers email filing reminders. Add your own calendar reminders as well, allowing time to prepare and approve the accounts.
Understanding Your Accounting Reference Date
For a new company, the first accounting reference date is normally the last day of the month containing the first anniversary of incorporation. A company incorporated on 14 May 2025 will therefore normally have its first year end on 31 May 2026. After that, the date repeats every year unless you change it.
You can shorten or lengthen your company’s financial year, within limits. Lengthening is normally allowed only once every five years, up to a maximum of 18 months, although there are exceptions.
If you shorten the accounting period, the filing deadline becomes the later of:
- Nine months after the new accounting reference date, for a private company.
- Three months after Companies House receives the change notice.
Changing your year end changes the accounting period itself. A filing extension, covered below, leaves the period as it is.
First Accounts and Special Circumstances
New Company First Accounts
If a private company’s first accounts cover more than 12 months, Companies House requires them by the later of:
- 21 months after incorporation.
- Three months after the accounting reference date.
First accounts covering 12 months or less follow the normal 9-month rule.
For example, a private company incorporated on 10 January 2025, with first accounts made up to 31 January 2026, normally has until 10 October 2026 to file.
Why First Accounts Can Mean Two Tax Returns
A Corporation Tax accounting period can’t be longer than 12 months. That’s why your first accounts can require two Company Tax Returns, even though Companies House receives a single set of accounts.
Take the same company and assume it started trading on incorporation. Its Corporation Tax periods would normally be:
| Corporation Tax period | Tax payment due | Tax return due |
|---|---|---|
| 10 January 2025 to 9 January 2026 | 10 October 2026 | 31 January 2027 |
| 10 January 2026 to 31 January 2026 | 1 November 2026 | 31 January 2027 |
Each period needs its own tax calculation and its own return, but both returns are due 12 months after the end of the accounts period. Both payment dates here also fall on a weekend, so the working-day rule explained below applies. If trading began after incorporation, the dates may differ.
Dormant Companies and Micro-Entities
Dormant companies still normally need to file accounts at Companies House. Not trading doesn’t move the deadline.
Micro-entity status can allow simpler accounts, but it gives no extra time to file. Eligibility depends on size tests and other conditions, so check the micro-entity requirements before choosing the accounts format.
Accounts Deadline vs Tax Return Deadline
Accounts go to Companies House. The Company Tax Return and the tax itself go to HMRC. Filing with one does not satisfy the other.
For a private company with a normal 12-month period ending 31 March 2026, the usual timetable is:
| Obligation | Rule | Deadline |
|---|---|---|
| File annual accounts at Companies House | 9 months after year end | 31 December 2026 |
| Pay Corporation Tax to HMRC | 9 months and 1 day after the period ends | 1 January 2027 |
| File the Company Tax Return (form CT600) with HMRC | 12 months after the period ends | 31 March 2027 |
The tax is due before the return, so the calculation needs finishing first. Leaving it until month 12 means paying late. Large companies that pay in quarterly instalments follow different payment rules.
Allow for processing time too. In this example, 1 January is a bank holiday, so HMRC needs the payment by the last working day before (31 December 2026) unless you pay by Faster Payments through online or telephone banking.
The Confirmation Statement Is Separate
Your confirmation statement confirms that the information Companies House holds about your company is up to date. It is normally due within 14 days of the end of your review period. It doesn’t replace either the accounts or the Company Tax Return.
Requesting an Extension
You can apply for more time to file your accounts, but you must apply before your existing deadline, and approval is not automatic. Companies House only considers events outside your control, such as an unexpected illness or a fire that destroys company records.
Reasons such as a busy period, an accountant’s workload or not knowing about the deadline won’t usually be accepted, so an extension shouldn’t be part of your plan.
What Happens If Accounts Are Late?
Companies House Penalties
For private limited companies, the late filing penalties are:
| How late the accounts are | Penalty |
|---|---|
| Up to one month | £150 |
| More than one month, up to three months | £375 |
| More than three months, up to six months | £750 |
| More than six months | £1,500 |
The penalty doubles if accounts are late in two successive financial years, and public companies face higher penalties.
There is no automatic grace period. Once the deadline passes:
- The company owes the late filing penalty.
- Directors can separately face prosecution for failing to file.
- Continued non-filing can lead to the company being struck off the register.
HMRC Penalties Are Separate
For Company Tax Returns with a filing date on or after 1 April 2026, HMRC’s late return penalties are:
| How late the return is | Penalty |
|---|---|
| 1 day late | £200 |
| 3 months late | Another £200 |
| 6 months late | HMRC estimates your Corporation Tax bill and adds a penalty of 10% of the unpaid tax |
| 12 months late | Another 10% of any unpaid tax |
If a return is late three times in a row, each £200 fixed penalty rises to £1,000. HMRC also charges interest on Corporation Tax paid late.
These sit alongside the Companies House penalties, so missing both deadlines can mean paying both.
Preparing Accounts in Time
Start gathering year-end information as soon as the period closes. You will usually need:
- Bank statements and reconciliations.
- Sales and purchase invoices.
- Payroll records.
- Stock figures, where relevant.
- Details of loans, asset purchases and money owed to or by directors.
Monthly bookkeeping makes this much easier. Missing transactions are far simpler to track down while they’re still fresh.
Agree a timetable with your accountant for sending records, answering questions and approving the accounts. Directors stay legally responsible for filing, even when an accountant prepares and submits the accounts.
Frequently Asked Questions
Are Limited Company Accounts Due Nine Months After Incorporation?
No. The normal deadline is nine months after your financial year ends. First accounts covering more than 12 months usually follow the 21-month rule instead.
Do I Still Need to File Accounts If My Company Has Not Traded?
Yes. A dormant company normally still files accounts at Companies House. It usually won’t need to file a Company Tax Return unless HMRC sends a notice to deliver one, but if it does, the return must be filed.
Does Paying Corporation Tax Mean My Accounts Have Been Filed?
No. Paying the tax, filing the Company Tax Return and filing accounts at Companies House are three separate jobs, so check that each one has been done.
Can I File Accounts After the Deadline?
Yes, and the sooner the better. The penalty applies as soon as the deadline passes and goes up the longer the accounts stay outstanding.
Does Using an Accountant Remove My Responsibility as a Director?
No. Your accountant can prepare and submit the accounts, but you remain legally responsible. You still need to provide complete records and approve the figures.
Get Help With Your Company Accounts
At Reed & Co, we help limited company directors across Bristol, Bath, Gloucester and the wider South West keep their filing dates in order, with fixed fees agreed before work starts. If you’d like help confirming your deadlines or preparing your company accounts, contact us today and we’ll reply within a working day.
