Filing deadlines for small companies in the UK

The current filing deadlines for small companies in the UK are outlined below:

Confirmation Statement (formerly Annual Return): This is an annual filing requirement for all companies. It confirms the details of your company, such as shareholders, directors, and registered office address. It must be filed with Companies House at least once a year, but more often if there are changes. The due date is usually one year after the incorporation of the company or the date of the last filed confirmation statement and it must be filed within 14 days of this due date.

Annual Accounts (Annual Financial Statements): These are financial documents that provide an overview of the company's financial performance over the year. The filing deadline depends on when the company's financial year ends. Generally, you have 9 months from the end of your company's financial year to deliver your accounts to Companies House (for new companies the initial deadline is 21 months from the date of incorporation).

Corporation Tax Return (CT600): This is a return that must be filed with HM Revenue and Customs (HMRC) alongside the company's accounts. It outlines the company's income, gains, and allowable deductions for Corporation Tax purposes. The deadline for filing the Corporation Tax Return is usually 12 months after the end of the company's accounting period. However note that corporation tax due is payable 9 months and one day after your accounting period for Corporation Tax ends.

Pay As You Earn (PAYE) and National Insurance Contributions (NICs): These must be submitted to HMRC monthly (unless HMRC have agreed you can pay quarterly). This includes information about employees' earnings, tax deductions, and NICs. The deadline is typically the 19th of each month (or 22nd if paying electronically). There is also an annual deadline of 6th July for reporting expenses and benefits and Class 1A NI.

VAT Returns: If your company is VAT registered, you'll need to submit VAT returns. The frequency of these returns can be monthly, quarterly, or annually, depending on your turnover. The deadline is usually one month and seven days after the end of the VAT period. This is also the deadline for payment (remember to allow sufficient time for the payment to reach HMRC’s account).