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UK small business filing deadlines: Companies House and HMRC

Most UK small businesses have a handful of fixed deadlines each year. A private limited company files a confirmation statement at least once a year, annual accounts within 9 months of its year end, and a Company Tax Return within 12 months, paying Corporation Tax 9 months and 1 day after the year end. Sole traders file Self Assessment online by 31 January, and employers report payroll on or before each payday and pay HMRC by the 22nd.

Many of these dates are set by your company's own dates rather than the calendar, so the first step is to find yours. This guide lists each deadline with a link to the official rule.

We are not accountants. This is a plain-English summary of the official guidance; if your situation is unusual, check with HMRC, Companies House or an accountant.

Where do I find my company's own deadlines?

Search your company on Companies House's free Find and update company information service. The company overview shows the date of the last accounts and confirmation statement filed and when the next ones are due. [S1] You can also sign up for email reminders when your confirmation statement is due. [S2]

For tax, your company's HMRC online account and your "notice to deliver your tax return" carry your Corporation Tax payment reference. [S3]

When is my confirmation statement due?

Every company, including dormant and non-trading companies, must file a confirmation statement at least once a year, even if nothing has changed. [S4] You can file up to 14 days after the end of your review period, and you can file early if you prefer. [S4]

The fee is £50 online or £110 on a paper form. [S4][S5]

Before you file, every director needs to have verified their identity with Companies House. Your company's next confirmation statement asks for each director's Companies House personal code, and Companies House will not accept it until all directors are verified. [S4] If this is new to you, see our guide to Companies House identity verification.

When are company accounts due at Companies House?

A private company normally has 9 months from the end of its accounting reference period to deliver accounts to Companies House. The deadline is calculated to the exact day. [S6]

First accounts are different. If they cover more than 12 months, a private company must deliver them within 21 months of incorporation, or 3 months from the accounting reference date, whichever is longer. [S6]

Directors must approve the accounts before they're filed. [S7] Small companies and micro-entities may be able to send simpler, abridged accounts. [S8] From 1 April 2028, accounts must be filed with Companies House using commercial software. [S7]

Late accounts carry an automatic penalty for private companies, starting at £150 if they're up to a month late and rising with time; the penalty doubles if accounts are late two years in a row. [S9] The simplest fix is to diarise the date well ahead.

When is the Company Tax Return due?

Your Company Tax Return is due 12 months after the end of the accounting period it covers. [S10] You must still send one if you make a loss or have no Corporation Tax to pay, once HMRC has sent a notice to deliver a return. [S10]

When do I pay Corporation Tax?

For taxable profits of up to £1.5 million, Corporation Tax is due 9 months and 1 day after the end of your accounting period. [S3] That's before the return is due, which surprises many first-time directors. Larger companies pay in instalments. [S3]

If the deadline falls on a weekend or bank holiday, your payment needs to reach HMRC on the last working day before it, unless you pay by Faster Payments. [S3] Allow 3 working days for Bacs or an existing Direct Debit, and 5 working days for a new Direct Debit. [S3]

What are the Self Assessment deadlines?

If you're a sole trader, or a director who needs to file a personal return, these are the fixed dates: [S11][S12]

| Deadline | What's due | |---|---| | 5 October | Tell HMRC you need to file a return for the previous tax year, if you're new to Self Assessment | | 31 October | Paper returns | | 30 December | Online returns, if you want the tax collected through your tax code | | 31 January | Online returns, and payment of the tax you owe plus your first payment on account | | 31 July | Second payment on account, if you make payments on account |

For the 2025 to 2026 tax year, the online return and payment deadline is 11:59pm on 31 January 2027. [S11]

Does Making Tax Digital change my deadlines?

It does if you're a sole trader or landlord above the income threshold. Making Tax Digital for Income Tax applies from 6 April 2026 if your qualifying income was over £50,000 in 2024 to 2025, from 6 April 2027 if it's over £30,000 in 2025 to 2026, and from 6 April 2028 if it's over £20,000 in 2026 to 2027. [S13]

If you're in it, you send quarterly updates through software. Using standard update periods, the deadlines are 7 August, 7 November, 7 February and 7 May. [S14] HMRC's online checker tells you if and when you need to start. [S13]

What are the payroll deadlines?

If you employ people:

A simple way to keep on top of it

  1. Write down your company's accounting reference date and confirmation statement date from Companies House.
  2. Put every deadline above in a shared calendar with a reminder a month ahead.
  3. Sign up for Companies House email reminders. [S2]
  4. Pay tax early if you can: HMRC pays interest on early Corporation Tax payments. [S3]

Questions

What is the deadline for filing company accounts?

Normally 9 months after the end of a private company's accounting reference period. First accounts covering more than 12 months have 21 months from incorporation, or 3 months from the accounting reference date if longer. [S6]

Is the Corporation Tax return deadline the same as the payment deadline?

No. The return is due 12 months after the accounting period ends; payment is usually due 9 months and 1 day after. [S10][S3]

How much does a confirmation statement cost?

£50 online or £110 by post. [S4]

When is the Self Assessment deadline?

31 January for online returns and payment; 31 October for paper returns. [S11]

When do I pay PAYE to HMRC?

By the 22nd of the next tax month, or the 19th if paying by post. [S16]

Your Evenings is a UK business that writes plain-English guides on public data and small-business admin. Read more about us.

Sources

This guide summarises the official sources above. It isn't legal, tax or accounting advice.

Written with AI assistance by the Your Evenings team at Your Evenings Ltd. Last updated 1 November 2026.

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