Keeping track of important dates is crucial for staying on track, meeting deadlines, and avoiding penalties and interest. In this brief guide, we outline some key dates if you have a limited company.

KEY DATES AT A GLANCE

3 months of starting to trade
When a registered company starts to trade, it must register with HMRC for corporation tax by the end of three months after starting to trade. This means once the company starts buying, selling, advertising, renting a property or employing someone. A company can register for corporation tax using an online service or through an agent/accountant.

1 year after incorporation
All companies must file a confirmation statement, including dormant and non-trading companies. The statement must be filed annually.
A confirmation statement can be filed online with Companies House, or your agent/accountant can prepare this. It’s important that before submission of this document any changes to directors, secretaries, people with significant control and the registered office address are reported to Companies House.

21 months after incorporation
After incorporation, the deadline for the first accounts to be filed with Companies House is 21 months after incorporation date.

9 months after period end
Annual company accounts must be filed with Companies House 9 months after the end of the accounting period. A company with a year-end of 31st March will need to file their accounts by 31st December.

9 months 1 day after period end
Corporation tax is due to be paid 9 months and 1 day after the end of the accounting period. A company with a year-end of 31st March will need to pay their tax by 1st January.