Missing a deadline is rarely the result of carelessness. More often it happens because a director did not realise how many separate dates apply to a limited company. This guide brings them together into one annual compliance calendar, with links to deeper articles on each topic, so you can plan the year with confidence.
1. The four core dates
Every UK limited company has four main annual dates. Two are Companies House filings and two relate to HMRC. The confirmation statement is due within 14 days of the end of each 12 month review period. Annual accounts are due nine months after the accounting period ends for a private company. Corporation tax is usually payable nine months and one day after the period end. The CT600 return is due 12 months after the period end. Put all four in your calendar the day you incorporate.
2. The confirmation statement
The confirmation statement confirms that the information on the public register is correct. It covers the registered office, directors, shareholders and statement of capital, people with significant control, SIC codes and the lawful purpose statement. You can file at any time in the review period and up to 14 days after. The online fee is £50, and our online filing service costs £100 + VAT with that fee included. Read our full confirmation statement guide for a section by section walkthrough.
3. Annual accounts
Private companies must file accounts with Companies House within nine months of the year end. First accounts are due 21 months after incorporation. Late filing brings automatic penalties starting at £150 for private companies and rising with the delay. Your accounts also feed your tax return, so most directors use an accountant. See our article on annual accounts deadlines for details.
4. Corporation tax and the CT600
Corporation tax is normally payable nine months and one day after the accounting period ends, and the CT600 return is due 12 months after. HMRC charges penalties for late returns and interest on late payments. Payment and filing are separate, and many directors confuse the two.
5. Event driven filings
Some filings happen when something changes, not on a fixed date. Director appointments and resignations must be notified within 14 days. A change of registered office should be filed promptly. Share allotments must be filed within one month. A change of company name needs a special resolution and a filing. Keep a log of events so you can see what has been filed and what has not.
6. Director identity verification
Every director, and every person with significant control, must verify their identity with Companies House. New directors should verify before they are appointed. Our director ID verification guide explains the routes.
7. Registers and records
Keep a register of directors, a register of members, and a register of people with significant control. Keep minutes, share certificates and accounting records, and retain accounting records for at least six years. Read our PSC guide for how to identify and record PSCs.
8. A quarter by quarter plan
In the first quarter, review the register, check officers and addresses, and confirm the dates for the year. In the second quarter, prepare for the year end by gathering records. In the third quarter, finalise accounts and file them, and pay tax. In the fourth quarter, prepare and file the confirmation statement and the CT600 where due. Adjust the quarters to match your own year end.
9. Common failure points
Directors most often miss dates because they rely on memory, because the person who handled compliance left, because the registered email address is unmonitored, or because a quiet year felt like a free pass. Each of these is avoidable with a calendar, a handover and a regular review.
10. What if you are already late?
Act at once. File the overdue item, pay what is due, and take advice if penalties have been issued. For an overdue confirmation statement, our late confirmation statement service charges the normal fee plus any Companies House penalty at cost. Avoid compulsory strike off by keeping the register current.
11. Dormant companies
A dormant company still files a confirmation statement and accounts. Read our dormant company guide for details, noting that the price matches our standard filing.
12. Making it routine
Create recurring reminders, share them with a second person, and review the register each quarter. If you prefer, order our online service and let our regulated accountants handle the confirmation statement while you focus on the business.
Sample calendar for a company with a 31 March year end
Imagine a company incorporated on 15 June. Its confirmation statement review period ends each 14 June, with filing allowed until 28 June. Its year end is 30 June, so accounts are due by 31 March the following year, tax by 1 April, and the CT600 by 30 June of the year after. Chart these dates once, mark them in your calendar and set reminders four weeks ahead. Add quarterly reviews on the first working day of January, April, July and October. In total you will have a dozen entries that carry you through the year.
Roles and responsibility
Write down who is responsible for each item. A typical split gives the director the confirmation statement and registers, the accountant the accounts and tax return, and a bookkeeper the monthly records. Review the split each year and whenever staff change. If one person leaves, check that nothing is left unowned.
Tools that help
A shared calendar, a task manager, a password manager and a secure folder are enough for most small companies. Some accounting software includes compliance reminders. Whatever you use, test that reminders reach more than one person. The Companies House follow service can alert you when filings are made.
Using this guide
Bookmark this page and return to it at the start of each year. Update your calendar, check each item against your register, and review any changes in the law. This guide is general information, and directors should take advice on their own circumstances. See our pricing page and services overview to find help with specific items.
Key takeaways
- Every company has four recurring dates plus event driven filings.
- Verify director identity and keep registers accurate.
- Share responsibility and put reminders where more than one person sees them.
- Act immediately if a date has been missed.
Further reading
Explore our guides on SIC codes, PSCs, director ID verification and strike off and restoration to cover every part of the calendar in more depth. For help with any filing, call us on 0203 4411 258.
A final word
Compliance is not glamorous, but it protects your company, your reputation and your personal position as a director. A short, regular routine is far cheaper than dealing with penalties, queries and strike off. Start today by adding your next review period end date to your calendar.
Frequently asked questions
What are the main annual deadlines for a UK company?
The confirmation statement, annual accounts, corporation tax payment and the CT600 return.
When are first accounts due?
Normally 21 months after the date of incorporation.
How long should I keep accounting records?
At least six years.
Who is responsible for compliance?
The directors, even where an accountant helps.
Related articles
- The Complete Guide to the Confirmation Statement (CS01) for UK Companies
- The Complete Guide to SIC Codes for UK Companies
- The Complete Guide to PSCs: People with Significant Control
- The UK company annual compliance calendar
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