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Filing Deadlines

Self Assessment Tax Returns
Self assessment tax returns have to be filed with H M Revenue and Customs by 31st January following the end of the tax year. To ensure that we are able to assist you meet this deadline we will need all your books and records by 30th November, at the latest.

Company Accounts Filing Deadlines
Companies must file their accounts with the Registrar of Companies within nine months of the year end. Failure to do so incurs an automatic penalty of £150 if the accounts are up to one month late, the penalty increases to £375 if they are more than a month late but less than 3 months late. Thereafter the penalty is £750 for up to six months late and then £1,500 if the accounts are more than 6 months late.

Accounts and Corporation Tax returns have to be filed with H M Revenue and Customs within twelve months of the year end; however, any corporation tax has to be paid nine months after the year end. If the filing deadline is not met then HMRC will impose a fine of £100 which also increases as more time elapses.

For example a company with a 31st December year end:
Accounts to be filed with Registrar of Companies by 30th September
Corporation tax due for payment on 1st October
Accounts and CT return to HMRC by 31st December

Charities must file their accounts and annual return with the Charity Commission within ten months of the year end. NOTE - charitable companies are also subject to the Company deadlines referred to above.

Special Cases
Please note some businesses may be subject to special regulations which require earlier submission of accounts. For example both Solicitors and ABTA Travel Agents must file accounts with the relevant regulatory authorities within six months of the year end.

We can not be held responsible for any penalties which may arise if we have received your books and records after the deadline specified in our letter of engagement.