Companies House Filing Deadlines Explained

The four filing obligations at a glance

A typical active private limited company has four recurring filing obligations. Two go to Companies House: your annual accounts and your confirmation statement. Two relate to corporation tax and go to HMRC: your Company Tax Return and the payment of any tax due. Keeping these four in view is the whole game.

The most common mistake is treating these as a single event. They are not. Your accounts and your tax return cover the same accounting period but have different deadlines and different recipients. Your confirmation statement runs on its own 12 month cycle that has nothing to do with your financial year. Understanding that separation is the key to never missing a date.

It also helps to know which body enforces what. Companies House is concerned with the public record of your company and its accounts, while HMRC is concerned with the tax you owe. Each has its own penalty system, so a single late filing can only ever attract the penalty that belongs to that particular obligation. Knowing where each document goes is half the battle.

The table below summarises the core deadlines for a private limited company. Each one is explained in more detail in the sections that follow.

Annual accounts: your Companies House deadline

Every limited company must send annual accounts to Companies House. The deadline depends on whether these are your very first accounts or a later set. For your first accounts, the deadline is 21 months after the date you registered with Companies House. This longer window recognises that a first accounting period is often longer than 12 months and gives new companies extra breathing room.

For every set of accounts after the first, the deadline is 9 months after your company's financial year ends. Your financial year end is tied to your accounting reference date, which Companies House sets automatically when you incorporate. It usually falls on the last day of the month in which you registered, and it repeats each year unless you deliberately change it.

A practical example makes this clear. If your financial year ends on 31 March, your accounts must reach Companies House by 31 December the same year. There is no grace period built into that date, so the day you send them matters. Filing online is the fastest and safest route because you get confirmation of receipt.

It is worth stressing that your first accounts are the exception, not the rule. Only your very first filing benefits from the 21 month window measured from registration. From your second year onward, the deadline reverts to 9 months after each financial year end. New directors sometimes assume the generous first deadline repeats, so it pays to switch your thinking as soon as the first set is filed.

Remember that these accounts go to Companies House, not HMRC. They form part of the public record and are separate from your tax return, even though both are prepared from the same underlying figures. Anyone can view filed accounts on the public register, which is another reason to make sure they are accurate as well as on time.

The confirmation statement: a separate 12 month cycle

The confirmation statement is often confused with the accounts, but it is a completely different filing that runs on its own timetable. Its purpose is not financial. Instead, you confirm that the information Companies House holds about your company is accurate and up to date, covering things such as your registered office, directors, shareholders and people with significant control.

You must review your records and file at least one confirmation statement every 12 months. This 12 month window is called your review period. It runs from the day of incorporation for your first statement, and then from the day after the end of your previous review period for each one after that. Once the review period ends, you have 14 days to file the statement.

There is a fee to file. It costs 50 pounds to file your confirmation statement online, or 110 pounds to file a paper form CS01 by post. The online route is cheaper and faster. You do not have to wait until the review period ends to file. You can submit early, though doing so resets your confirmation statement date and starts a new review period from the day after.

Do not ignore this filing. It may feel like a formality, but failing to file a confirmation statement is a criminal offence, and your company can be struck off the register as a result. A short, regular check of your company details is all it takes to stay compliant.

Corporation tax: the HMRC deadlines that trip people up

Corporation tax is where the split between Companies House and HMRC catches out new directors most often. There are two separate HMRC deadlines here, and they do not fall on the same day. Getting them the wrong way round is a genuinely common error.

The first deadline is for paying your corporation tax. You must pay 9 months and 1 day after the end of your accounting period. The second is for filing your Company Tax Return, and that is due 12 months after your accounting period for corporation tax ends. In other words, the money is due before the paperwork that calculates it. This ordering surprises many first time directors, so it is worth committing to memory.

Because payment comes first, you should work out what you owe well ahead of the return deadline. You cannot safely leave the calculation until the last month, because the tax itself would already be overdue by then. Note also that HMRC operates its own penalty and interest regime for late tax, which is entirely separate from the Companies House penalties covered below.

Your corporation tax accounting period usually matches your financial year, but the two can differ, particularly in your first year of trading. If they do not line up, check the exact dates on your HMRC online account rather than assuming they match your Companies House dates.

A useful way to remember the order is that HMRC wants its money first and the explanation second. You settle the bill just after nine months, then you have the rest of the year to file the return that shows how the figure was reached. In practice most companies prepare the accounts, the tax calculation and the return together in one exercise, then simply make the payment on the earlier date and submit the return whenever it is ready before its own deadline.

Late filing penalties for missing your accounts deadline

Companies House applies an automatic penalty if your annual accounts arrive late. The amount depends on how late they are, and the penalties are banded. For a private limited company, filing up to 1 month late costs 150 pounds. Between 1 and 3 months late, the penalty is 375 pounds. Between 3 and 6 months late it is 750 pounds, and more than 6 months late costs 1,500 pounds.

There is a further sting. The penalty is doubled if your accounts are late 2 years in a row. A company that files more than 6 months late in consecutive years would therefore face 3,000 pounds for the second occasion. These penalties are automatic and apply to the accounts filing specifically, so they are entirely avoidable with a little planning.

The chart below shows the standard penalty bands for a private company. Treat it as a strong incentive to file early rather than at the deadline, because even a single day late moves you into the first band.

Building a routine so you never miss a deadline

Because these dates are fixed and predictable, staying compliant is a matter of routine rather than luck. The single most effective habit is to file everything early. Deadlines are the last acceptable day, not the target. Aim to submit your accounts and confirmation statement weeks ahead, and you build in slack for the inevitable query or delay.

Start by writing down your four core dates as soon as your company is incorporated: your accounts deadline, your confirmation statement review period end, your corporation tax payment date and your tax return deadline. Put reminders in a calendar a month before each one. Keeping your company records tidy year round makes each filing a quick confirmation rather than a scramble.

If you would rather not track this manually, a proper company formation and compliance tool can hold your key dates and prompt you before each one falls due. Nasara Connect is built to keep new companies on top of exactly these obligations. You can get started with company formation or explore our ongoing compliance tools to automate the reminders entirely.

Conclusion

Companies House deadlines are strict but entirely knowable. Your first accounts are due 21 months after registration, later accounts 9 months after your financial year ends, and your confirmation statement within 14 days of each 12 month review period. Alongside these sit the HMRC corporation tax dates: payment 9 months and 1 day after your accounting period ends, and the return 12 months after. Map those five dates once and you have your whole compliance year in front of you.

The late filing penalties, running from 150 pounds up to 1,500 pounds and doubling for repeat offenders, exist to punish delay that is easy to avoid. Build a simple routine, file early, and keep your records current, and none of these penalties will ever apply to you. If you want the reminders handled for you, take a look at how Nasara Connect keeps your filings on track.

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