Source data
UK private company accounts, tax payment and tax return deadlines
Sources checked
- 31 December 2026Financial year and tax accounting period end
- 30 September 2027Later annual accounts due to Companies House
- 1 October 2027Ordinary Corporation Tax payment due to HMRC
- 31 December 2027Company Tax Return due to HMRC
The filing and payment tasks go to different government services.
UK private company accounts, tax payment and tax return deadlines
GOV.UK guidance checked 11 November 2026. The worked example assumes later annual accounts and a Corporation Tax period both end on 31 December 2026. Companies under instalment rules have different payment deadlines.
| Source | ||||
|---|---|---|---|---|
| First accounts covering more than 12 months | Companies House | Later of 21 months from incorporation or 3 months from accounting reference date | Private company first accounts | Source 2 |
| First accounts covering 12 months or less | Companies House | Ordinary private-company timing applies | Use the company’s accounting reference date | Source 2 |
| Later annual accounts | Companies House | 9 months after financial year-end | 30 September 2027 | Source 2 |
| Ordinary Corporation Tax payment | HMRC | 9 months and 1 day after Corporation Tax period ends | 1 October 2027 | Source 3 |
| Company Tax Return | HMRC | 12 months after Corporation Tax period ends | 31 December 2027 | Source 1 |