What is the penalty for filing accounts late?

Up to 1 month late: £150. 1-3 months: £375. 3-6 months: £750. Over 6 months: £1,500. The penalty doubles if you also filed late the previous year.

What happens if I miss the Confirmation Statement?

Companies House sends reminders. If ignored, the registrar can start a strike-off action — your company would be dissolved and any assets become Bona Vacantia (Crown property). Late filing is technically a criminal offence by the director, though prosecutions are rare.

What's the difference between CT600 and CT payment?

Two different deadlines for the same tax. Payment is due 9 months + 1 day after the accounting period end. The CT600 return is due 12 months + 1 day after period end. Yes, you have to pay before you file — most companies pay an estimate then file.

When are VAT returns due?

Standard scheme: 1 month + 7 days after the quarter end. Cash scheme: same dates, but VAT is only owed once you've been paid. Flat Rate: same dates. Annual scheme: 2 months after year-end for the return, payments on account quarterly.

What if my company is dormant?

You still file annual dormant accounts (a 1-page AA02 form) and the Confirmation Statement. CT600 isn't required if HMRC has accepted you as dormant for tax — write to HMRC to confirm.

When do I file payroll RTI?

Full Payment Submission (FPS) every time you run payroll — on or before the payment date. Employer Payment Summary (EPS) by the 19th of the following month if you have anything to report. PAYE/NI payment due 19th (postal) or 22nd (electronic) of the following month.

What about P60 and P11D?

P60s must be given to employees by 31 May after the tax year ends. P11Ds (benefits in kind) are due to HMRC by 6 July.

Can I change my year-end to avoid a tax cliff?

Yes. File AA01 to shorten or extend your accounting reference date. You can shorten as often as you like, extend only once every 5 years (max length 18 months). Useful for syncing year-end with a calmer trading month.

Pay the penalty, then file. There's an appeal process if you had a genuinely exceptional circumstance (serious illness, bereavement, fire) — see gov.uk/appeal-against-filing-penalty. “I forgot” and “my accountant didn't tell me” aren't accepted reasons.

How do I never miss a deadline?

Three options: (1) Companies House email reminders — free, basic. (2) Calendar entries with 30/14/7-day pre-alerts — works but you set it up. (3) BahiKhata — paste your company number, every deadline auto-generates and pings your phone, email, and WhatsApp.

Statutory Deadlines

Every UK Limited Company deadline, explained (2026)

Updated 17 May 2026

A single page covering every statutory deadline a UK Limited Company faces, when it's due, what happens if you miss it, and where to find it on gov.uk.

The full list

Event	Due	Frequency	Penalty if late
Confirmation Statement (CS01)	Anniversary of incorporation + 14 days	Annually	Strike-off action
Statutory accounts — first set	21 months after incorporation	Once	£150-£1,500
Statutory accounts — ongoing	9 months after year-end	Annually	£150-£1,500
Corporation Tax payment	9 months + 1 day after period end	Annually	Interest + late-payment penalties
CT600 return	12 months + 1 day after period end	Annually	£100-£1,000+
VAT return (standard)	1 month + 7 days after quarter end	Quarterly	Surcharge points; 2-15% surcharge
PAYE FPS	On or before each payday	Per pay run	£100+ per month
PAYE/NI payment	19th (postal) / 22nd (electronic) of month after	Monthly	Interest + penalty
P60 to employees	31 May after tax year-end	Annually	£100+
P11D return	6 July after tax year-end	Annually (if benefits)	£100/month

Confirmation Statement (CS01)

A yearly check-in with Companies House confirming your registered office, directors, PSCs, shareholders, and SIC codes are still correct. Costs £34 online (£62 paper). Due within 14 days of the anniversary of incorporation, every year.

You can file as many CS01s as you like in a year if you want to update info mid-year — only one needs to land in each 12-month review period.

Statutory accounts

The first set are due 21 months after incorporation — Companies House gives you an extra-long first period to settle in. After that, accounts are due 9 months after each year-end.

For micro-entities (turnover under £632k, balance sheet under £316k, fewer than 10 employees) you can file FRS 105 abridged accounts — just a balance sheet, no profit-and-loss disclosure to the public. Most UK SMEs file this way.

Corporation Tax (CT600 + payment)

Two deadlines from the same period end. Payment first, 9 months + 1 day after the accounting period end. CT600 return 3 months later, 12 months + 1 day after period end. The order trips up new directors every year.

Pay an estimate by the payment deadline (HMRC's “Time to Pay” can help if cash is tight). File the CT600 once your accounts are finalised and reconcile any over/under-payment at that point.

Rates 2025-26 / 2026-27: 19% on profits up to £50,000. 26.5% marginal on £50,001-£250,000. 25% on profits above £250,000.

VAT

Quarterly under MTD-for-VAT. Returns and payment due 1 month + 7 days after the quarter end. The threshold to register is £90,000 of taxable turnover (rolling 12 months). See our VAT threshold guide.

Surcharge: the old default-surcharge system was replaced January 2023. Now you get points. Hit the points threshold (4 for quarterly returns, 2 for monthly) and you start paying surcharges per return — 2% then 5% then 10% then 15%.

Payroll (PAYE / RTI / P60 / P11D)

If you run payroll — including paying yourself a director's salary above the Lower Earnings Limit — you're on Real Time Information (RTI). FPS on or before each payday. EPS by the 19th of the following month. PAYE/NI payment by the 19th (post) or 22nd (electronic).

P60s to all employees by 31 May after each tax year-end (5 April). P11Ds for any taxable benefits by 6 July.

Frequently asked

What is the penalty for filing accounts late?: Up to 1 month late: £150. 1-3 months: £375. 3-6 months: £750. Over 6 months: £1,500. The penalty doubles if you also filed late the previous year.
What happens if I miss the Confirmation Statement?: Companies House sends reminders. If ignored, the registrar can start a strike-off action — your company would be dissolved and any assets become Bona Vacantia (Crown property). Late filing is technically a criminal offence by the director, though prosecutions are rare.
What's the difference between CT600 and CT payment?: Two different deadlines for the same tax. Payment is due 9 months + 1 day after the accounting period end. The CT600 return is due 12 months + 1 day after period end. Yes, you have to pay before you file — most companies pay an estimate then file.
When are VAT returns due?: Standard scheme: 1 month + 7 days after the quarter end. Cash scheme: same dates, but VAT is only owed once you've been paid. Flat Rate: same dates. Annual scheme: 2 months after year-end for the return, payments on account quarterly.
What if my company is dormant?: You still file annual dormant accounts (a 1-page AA02 form) and the Confirmation Statement. CT600 isn't required if HMRC has accepted you as dormant for tax — write to HMRC to confirm.
When do I file payroll RTI?: Full Payment Submission (FPS) every time you run payroll — on or before the payment date. Employer Payment Summary (EPS) by the 19th of the following month if you have anything to report. PAYE/NI payment due 19th (postal) or 22nd (electronic) of the following month.
What about P60 and P11D?: P60s must be given to employees by 31 May after the tax year ends. P11Ds (benefits in kind) are due to HMRC by 6 July.
Can I change my year-end to avoid a tax cliff?: Yes. File AA01 to shorten or extend your accounting reference date. You can shorten as often as you like, extend only once every 5 years (max length 18 months). Useful for syncing year-end with a calmer trading month.
What if I file late?: Pay the penalty, then file. There's an appeal process if you had a genuinely exceptional circumstance (serious illness, bereavement, fire) — see gov.uk/appeal-against-filing-penalty. “I forgot” and “my accountant didn't tell me” aren't accepted reasons.
How do I never miss a deadline?: Three options: (1) Companies House email reminders — free, basic. (2) Calendar entries with 30/14/7-day pre-alerts — works but you set it up. (3) BahiKhata — paste your company number, every deadline auto-generates and pings your phone, email, and WhatsApp.