When Are Annual Accounts Due? UK Filing Dates

A missed accounts deadline can turn a manageable admin task into an avoidable penalty - and, for company directors, it can create unnecessary pressure at exactly the point you need clear financial information. If you are asking when are annual accounts due, the answer depends on your business structure, your accounting reference date and whether this is your first set of accounts.

For most UK private limited companies, annual accounts must reach Companies House nine months after the end of the financial year. That is the headline rule, but it is only one part of your annual compliance timetable. Corporation Tax, your Company Tax Return and personal Self Assessment obligations can all follow different dates.

When are annual accounts due for a limited company?

A private limited company normally files its annual accounts with Companies House no later than nine months after its accounting reference date - usually the last day of its financial year.

For example, if your company year end is 31 March 2026, your accounts are usually due at Companies House by 31 December 2026. If the year end is 31 December 2025, the filing deadline will normally be 30 September 2026.

Public limited companies have a shorter filing window of six months after their accounting reference date. Most owner-managed businesses, contractors, e-commerce companies and creator-led limited companies are private companies, so the nine-month deadline will usually apply.

The deadline is based on the date Companies House receives the accounts, not the date you finish them or send them to an adviser. Leaving submission until the final day is therefore a risk, particularly where information still needs checking or an online filing issue arises.

First accounts have a different deadline

The first accounting period is often longer than 12 months, which makes the first filing deadline different. A company’s first accounts are generally due 21 months after incorporation or three months after its accounting reference date, whichever is longer.

Suppose a company is incorporated on 10 June 2025 and has a first year end of 30 June 2026. Its first accounts would usually be due by 10 March 2027, 21 months after incorporation. Later accounts would then fall under the usual nine-month rule for a private company.

It is sensible to check the specific due date shown on the Companies House register rather than relying on a calculation alone. A changed accounting reference date, an extended period or a previous filing history can affect the position.

Companies House accounts and HMRC deadlines are not the same

One of the most common sources of confusion is assuming that filing accounts settles every company tax requirement. It does not. Companies House and HMRC have separate responsibilities, and their deadlines serve different purposes.

Your statutory accounts are filed at Companies House. They show the financial position and performance of the company for the year, subject to the reporting requirements that apply to your business. Small companies may be eligible to file simpler accounts, but they still need to prepare accounts that meet the relevant standards.

Your Company Tax Return is submitted to HMRC. This normally includes company financial information in a format used to calculate Corporation Tax. It is usually due 12 months after the end of the Corporation Tax accounting period.

Corporation Tax itself is usually payable earlier - nine months and one day after the end of the accounting period. If your company has a 31 March year end, tax is normally due by 1 January of the following year, while the Company Tax Return may not be due until the following 31 March.

For many small companies, the accounting period for Corporation Tax aligns closely with the financial year. However, it may not match exactly, especially in the first year after incorporation, when a set of statutory accounts can cover more than 12 months. HMRC will normally treat a period longer than 12 months as two Corporation Tax accounting periods.

This is why annual accounts should be prepared early enough to give you a reliable tax estimate before the payment deadline. Waiting until the Companies House filing date may leave too little time to plan for the tax bill.

What if you are a sole trader, landlord or partnership?

If you are self-employed and have not formed a limited company, you do not usually file annual accounts with Companies House. You still need to maintain accurate records of income and allowable business costs, then report your profits through Self Assessment.

For sole traders and most landlords, the online Self Assessment deadline is 31 January following the end of the tax year. For the 2025-26 tax year, which ends on 5 April 2026, the online return and any balancing tax payment are generally due by 31 January 2027.

That deadline is not the same as an accounts filing deadline, but the underlying discipline is similar. Up-to-date bookkeeping makes it easier to calculate taxable profit, identify valid expenses and avoid a rushed return. This matters particularly for landlords with several properties, contractors with changing assignments and digital creators earning through multiple platforms, sponsorships or affiliate arrangements.

Partnerships must also meet Self Assessment reporting obligations, although the partnership return and each partner’s own return need to be considered separately. The right approach depends on the partnership agreement, business activity and each partner’s tax position.

The consequences of filing late

Companies House applies automatic late filing penalties to companies that file accounts after the deadline. For a private limited company, the penalty starts at £150 when accounts are less than one month late. It rises to £375 for one to three months late, £750 for three to six months late and £1,500 when accounts are more than six months late.

If accounts are late in two consecutive financial years, the penalty is normally doubled. These charges apply even where the company is inactive, has made little income or is waiting for information from a third party. Companies House expects directors to make sure accounts are filed on time.

Late Corporation Tax payment can bring interest and potential penalties from HMRC. A late Company Tax Return can also lead to fixed penalties, followed by further charges if the delay continues. The commercial cost is not only financial: late filings can undermine credit applications, supplier confidence and your ability to understand what the business can safely spend or invest.

How to stay ahead of the annual accounts deadline

The most effective way to manage deadlines is not to treat annual accounts as a once-a-year task. Regular bookkeeping means transactions are categorised as they happen, bank balances are reconciled and questions can be dealt with while the detail is still fresh.

Start by confirming your accounting reference date and the filing deadline displayed for your company. Put the Companies House accounts date, Corporation Tax payment date and Company Tax Return date in your calendar as separate reminders. They are linked, but they are not interchangeable.

Then allow time for the work that tends to cause delays: chasing invoices and receipts, reviewing director’s loan transactions, checking payroll figures, valuing closing stock, confirming loans and reconciling payment platforms. For an online seller or content creator, this can include reconciling marketplace payouts, platform fees, foreign-currency receipts and brand partnership income.

If your company is entitled to claim capital allowances, research and development relief, pension deductions or other reliefs, these should be considered before the accounts and tax return are finalised. Good planning is about using legitimate opportunities properly, not trying to repair the position after the deadline has passed.

Can the deadline be extended?

In limited circumstances, Companies House may accept a request to extend the accounts filing deadline. The request must normally be made before the deadline and is intended for events outside the company’s control, such as serious illness, fire or theft. Being busy, struggling to obtain records or changing accountants will not usually be enough.

An extension is not a substitute for early preparation. If records are incomplete or you expect a complex year end, raising the issue well before the due date gives you far more options.

Make the deadline part of your business plan

Annual accounts are a compliance requirement, but they also provide a useful point to assess profit, cash flow, tax exposure and the direction of the business. Used well, they can help you decide whether to retain profits, invest in equipment, adjust pricing or plan drawings and dividends more confidently.

AccountingIN helps business owners turn year-end accounts from a last-minute obligation into a clearer view of where the business stands. The best time to act is well before the filing date, when there is still time to resolve gaps, plan for tax and make decisions with confidence.