Reference · Deadlines
Which UK company accounts and tax deadlines follow year-end?
A UK private company usually files later annual accounts nine months after its year-end. For Corporation Tax, a company within the ordinary payment regime generally pays at nine months and one day after the tax period ends, then files its return by 12 months.
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.
Companies House uses the accounting reference date
For ordinary later accounts, a private company has nine months from its accounting reference date. Companies House explains the last-day-of-month rule. In the worked example, nine months after 31 December 2026 is 30 September 2027. Source 1 Source 2
First accounts can use a different rule
When the first accounts cover more than 12 months, Companies House gives private companies the longer of 21 months from incorporation and three months from the accounting reference date. For a first period of 12 months or less, the ordinary filing period applies. Source 2
Separate the tax payment from the tax return
The Corporation Tax clock is based on the tax accounting period. HMRC’s standard payment guidance gives nine months and one day, while the return is due 12 months after the period ends. Companies with taxable profits above the applicable threshold may pay in instalments instead. Source 1 Source 3 Source 4
A longer set of accounts may cover two tax periods
A Corporation Tax period cannot exceed 12 months. If the accounts cover longer, HMRC says the company must file two returns. Use the start and end dates of both tax periods when checking the payment and return deadlines. Source 4 Source 3