Filing Deadlines
Company Accounts Filing Deadlines
Companies must file their accounts with the Registrar of Companies within ten months of the year end. Failure to do so incurs an automatic penalty of £100 which increases with time.
Accounts and Corporation Tax returns have to be filed with the Inland Revenue within twelve months of the year end; however, any Corporation Tax due has to be paid nine months after the year end. If the filing deadline is not met the Inland Revenue impose a £100 fine which also increases as more time elapses.
So a company with a 31st December year end:
| Corporation tax due |
1st October |
| Accounts to Registrar of Companies |
31st October |
| Accounts and Tax return to Inland Revenue |
31st December |
Charities
Charities must file their Accounts and Annual Return with the Charity Commission within ten months of their year end.
Special Cases
Please note some businesses may be subject to special regulations requiring earlier submission of accounts. For example both Solicitors and ABTA Travel Agents must file accounts within six months of the year end with the relevant regulatory authorities.
Notes
The Companies Act 2006 has changed some of the above deadlines - once these become effective this page will be updated. Please visit regularly to check for updates.
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.
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