Contractor Compliance Deadline Tracker 2026/27 | UK Ltd Co Filing Calendar

For a private limited company (small company or micro-entity), statutory annual accounts must be filed with Companies House within 9 months of your accounting reference date (financial year-end) under Section 442(2) of the Companies Act 2006. For example, if your company financial year ends on 31 December, your annual accounts must be received by Companies House on or before 30 September the following year.

Unlike most taxes, the payment deadline for Corporation Tax arrives before the tax return filing deadline. Under Section 59D of the Taxes Management Act 1970, Corporation Tax electronic payment is due exactly 9 months and 1 day after the end of your company’s accounting period. For a company year-end of 31 December, Corporation Tax payment must clear into HMRC’s bank account by 1 October. HMRC charges late payment interest automatically from day 2.

Under Paragraph 14 of Schedule 18 to the Finance Act 1998, your Company Tax Return (Form CT600), statutory accounts in iXBRL format, and corporation tax computations must be submitted to HMRC within 12 months of the end of the accounting period. For a financial year-end of 31 December 2025, your CT600 return is due by 31 December 2026. However, your tax liability must still be paid 3 months earlier (by 1 October 2026).

A Confirmation Statement (Form CS01) confirms that key company details on the public register are accurate, including registered office address, directors, PSCs (people with significant control), and statement of capital. Under Section 853A of the Companies Act 2006, every company has a 12-month review period and must file its confirmation statement within 14 days of the review period ending. The annual filing fee is £34 online via Companies House WebFiling. Failing to file is a criminal offence.

Under Regulation 25 of the VAT Regulations 1995, VAT returns submitted through Making Tax Digital (MTD) software and electronic payments are due 1 calendar month and 7 days after the end of your VAT quarter. For example, for a VAT quarter ending 31 March, both the digital return and payment must clear by 7 May. HMRC operates a points-based late submission and late payment penalty regime for VAT.

Under Sections 8 and 59B of the Taxes Management Act 1970, contractor directors who receive dividend distributions or salary outside PAYE must file an online Self Assessment tax return (SA100) and pay balancing tax by 31 January following the end of the relevant tax year. If your balancing tax liability exceeds £1,000 and less than 80% was collected at source, you must also pay a first Payment on Account by 31 January and a second Payment on Account by 31 July.

If your company provides taxable benefits in kind to directors or employees (such as company cars, private medical insurance, or beneficial director loan accounts), you must submit forms P11D and P11D(b) to HMRC by 6 July following the end of the tax year (Regulation 85, PAYE Regulations 2003). Any Class 1A Employer National Insurance due (charged at 15.0% for 2026/27) must clear electronically by 22 July (Regulation 71, Social Security Contributions Regulations 2001).

Companies House imposes strict automatic statutory penalties for late filing of annual accounts under Section 453 of the Companies Act 2006. For a private limited company: not more than 1 month late is £150; more than 1 month but not more than 3 months late is £375; more than 3 months but not more than 6 months late is £750; and more than 6 months late is £1,500. Penalties are doubled if accounts are filed late in two successive financial years.