Accounts and tax returns for private limited companies
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1. Overview
After the end of its financial year, your private limited company must prepare:
- full (鈥榮tatutory鈥�) annual accounts
- a Company Tax Return
You need your accounts and tax return to meet deadlines for filing with Companies House and HM Revenue and Customs (HMRC).
You can also use them to work out how much Corporation Tax to pay.
| Action | Deadline |
|---|---|
| File first accounts with Companies House | 21 months after the date you registered with Companies House |
| File annual accounts with Companies House | 9 months after your company鈥檚 financial year ends |
| Pay Corporation Tax or tell HMRC that your limited company does not owe any | 9 months and 1 day after your 鈥榓ccounting period鈥� for Corporation Tax ends |
| File a Company Tax Return | 12 months after your accounting period for Corporation Tax ends |
Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It鈥檚 normally the same 12 months as the company financial year covered by your annual accounts.
Filing your accounts and tax return
You can file with Companies House and HMRC together or separately.
You must take additional steps:
- at the end of your company鈥檚 first year
- if you restart a dormant company
There are penalties for filing late with Companies House and HMRC.
2. Filing accounts and tax returns
You file your accounts with Companies House and your Company Tax Return with HM Revenue and Customs (HMRC).
You may be able to file them together if you have a private limited company that does not need an auditor.
| What you want to do | How you can do it |
|---|---|
| File accounts and tax return together | Use HMRC鈥檚 online service or accounting software |
| File accounts with Companies House separately | Send your accounts to Companies House online |
| File tax return with HMRC separately | Use HMRC鈥檚 online service or accounting software |
You鈥檒l need your:
- HMRC online account details
- company registration number
- Companies House online account details
Corrections and amendments
Check what you must do to correct or amend:
Using accountants or tax advisers to file for you
You can:
- give your accountant or tax adviser your Companies House authentication code so they can file your accounts
- appoint an agent to file your Company Tax Return
3. Apply to extend your accounts filing deadline
You can apply to extend your accounts filing deadline with Companies House if you cannot send your accounts because of an event outside your control - for example, if a fire destroyed company records before your filing deadline.
You must apply for the extension before your filing deadline.
You may not be eligible if you鈥檝e already extended your filing deadline, or shortened your accounting period.
How to apply
You can apply online or by post.
Apply online
To you鈥檒l need:
- your company number
- information about why you need more time
- any documents you have that support your application
Apply by post
You can write to Companies House to apply for an extension.
You should explain what鈥檚 happened and how much more time you鈥檒l need to file your accounts.
Send your application to:
Companies House
Crown Way
Cardiff
CF14 3UZ
DX 33050 Cardiff