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Company Accounts and Tax Filing Deadlines

  • 2 days ago
  • 3 min read

Updated: 1 day ago

Missing a filing date is one of the most common and most avoidable mistakes small company directors make. Between Companies House deadlines and your Corporation Tax return, it's easy to lose track of what's due when, especially if you're running a micro company largely on your own. This guide walks through exactly when things are due, what happens if you're late, and how the numbers actually work.


LIMITED COMPANY ACCOUNTS, TAX & FILING DEADLINES: A GUIDE FOR MICRO COMPANIES (2026)


When are company accounts due? 9 months after your financial year end. If nobody's tracking this for you, that's what we do, full company accounts and Corporation Tax filing for your business, keeping you on track.

How long after year end do I have to file accounts? 9 months for accounts, 12 months to file your Corporation Tax return, but tax itself is due 9 months and 1 day after year end. We take care of all these dates for you.

What happens if I file accounts late? Year-end accounts: Companies House penalties start at £150, rising to £1,500, doubling if late two years running. CT600: HMRC charges £200 the moment a CT600 is late, £400 after three months. Not sure where you stand? Send us your company name and we'll check for free.

Do I need to file accounts if my company made no money? Yes, every year, even if you made no profit, had no activity, or are technically dormant. We can even handle your company's dormant accounts filing.

First year company accounts deadline 21 months from incorporation, not the usual 9 months from year end, a rule that trips up a lot of new directors. Worth a quick conversation if you've recently incorporated.

Penalty for late filing of company accounts £150 to £1,500, depending on how late, doubling for consecutive late years. Consequences: Missed filings are a criminal offence. These can affect your company's credit rating, and in serious or repeated cases lead to the company being struck off the register. A fixed filing fee with us is almost always cheaper than one missed deadline.

How much tax does a limited company pay? It depends on your profit level. 19% for taxable profit up to £50,000, 25% above £250,000 profit, marginal relief in between.

Limited company tax rate UK - 19% small profits rate - 25% main rate Most micro companies sit near 19%, but whether you're structured efficiently within that is something we review as standard.

Do I pay tax on dividends from my limited company? Yes, separately, at rates based on your personal income band. Getting your salary and dividend split wrong is an easy way to overpay, we check this for every client.

Sole trader vs limited company tax  As a sole trader, you pay Income Tax and National Insurance on all your profit, with no separation between you and the business. As a limited company director, the company pays Corporation Tax on profit, and you personally are taxed again only on what you actually withdraw, typically a mix of salary and dividends. A limited company is usually more efficient past a certain profit level, but the exact point depends on your numbers.

When do I pay corporation tax?

9 months and 1 day after your company's year end. This catches a lot of first-time directors as it's ahead of your filing deadline, we track these dates and remind you before they become overdue.

How is a limited company taxed? Corporation Tax on taxable profit via your CT600, then anything you draw personally is taxed again. Getting this right, without leaving reliefs unclaimed, is the actual value of having an accountant.

How Can Taxation Made Easy Help?

If your accounts, confirmation statement, or Corporation Tax return aren't sorted, we can take it over completely:

  • Company accounts and Corporation Tax filing

  • Dormant accounts

  • Confirmation statement

We are Taxation Made Easy, an online accounting firm registered in England and Wales, serving 500+ businesses across the UK, and proudly awarded Most Ambitious Accounting Firm 2026 & Excellence Award for Corporation & Self-Assessment Tax Returns 2026, London, by SME News. Rated Excellent, 4.8/5.

Not sure if your filings are up to date? Send us your company name and we'll check for free.


 
 
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