Annual filing requirements for a limited company

Authority	Filing / Obligation	Deadline	Applies to	Notes / Fees
Companies House	Confirmation Statement	Within 14 days of end of 12-month review period	All companies (including dormant)	Confirms company details are up to date; £50 filing fee
Companies House	Annual Accounts	First: within 21 months of incorporation; Then: within 9 months of ARD	All companies (including dormant)	Dormant companies can file simplified accounts
HMRC	Company Tax Return (CT600)	Within 12 months of accounting period end	Companies liable for Corporation Tax	Must include statutory accounts
HMRC	Corporation Tax Payment	9 months + 1 day after accounting period end	Companies liable for Corporation Tax	Paid separately from CT600
HMRC	VAT Returns (if applicable)	Usually every 3 months. Due 1 month + 7 days after VAT period	VAT-registered companies	Must also pay VAT owed
HMRC	PAYE / Payroll (FPS + payments) (if applicable)	FPS on or before payday; Tax/NIC by 22nd of each month	Employers (companies paying salaries)	Includes Income Tax & National Insurance contributions

What happens if I miss a deadline?

For late annual accounts filed with Companies House:

Up to 1 month late: £150
1 to 3 months late: £375
3 to 6 months late: £750
More than 6 months late: £1,500

These penalties double if you file late two years in a row.

For a late Company Tax Return filed with HMRC:

1 day late: £100 penalty
3 months late: a further £100 penalty
6 months late: HMRC estimates your tax bill and adds a 10% surcharge
12 months late: a further 10% surcharge on unpaid tax

For a late confirmation statement, there is no automatic fine, but failure to file is a criminal offence and can result in your company being struck off the register.

⚠️Filing with one authority does not satisfy your obligations to the other. Companies House and HMRC are separate bodies and must be filed with independently.

Do these obligations apply to dormant companies?

Yes. Even if your company has never traded or has been dormant throughout the year, you are still required to file a confirmation statement and annual accounts with Companies House. Dormant companies are not usually required to file a Company Tax Return with HMRC, but you should inform HMRC of the company's dormant status.

How we can help

We offer a range of services to help you stay on top of your annual filing obligations:

👉 Hassle-Free Compliance Service - £149.99 +VAT

👉 Confirmation Statement Service - £75.99 +VAT

👉 Dormant Company Accounts Service - £49.99 +VAT