Three Deadlines Every New Company Director Must Know

Becoming a limited company director brings important legal, accounting and tax responsibilities. Even if an accountant prepares your accounts and tax returns, the directors remain legally responsible for ensuring the company’s records are accurate and its filings are submitted on time.

Gondal Accountancy’s limited company accountants in Birmingham help new and established directors understand their responsibilities and manage their Companies House and HMRC deadlines.

The three main areas every new company director should understand are:

1. annual accounts;

2. Corporation Tax; and

3. the confirmation statement.

These obligations have different deadlines and are submitted to different government departments. Confusing them can result in penalties, interest and unnecessary compliance problems.

Company deadline summary

Your company’s precise deadlines can be checked through its Companies House record and HMRC business tax account.

1. Annual accounts deadline

Every active limited company must normally prepare annual accounts showing its financial position and business activity for the relevant financial year.

The accounts may include:

• a balance sheet;

• a profit and loss account;

• notes explaining the accounts;

• a director’s report, where required; and

• an auditor’s report, where an audit is required.

The reporting requirements depend on factors such as the company’s size and whether it qualifies for any available exemptions.

Gondal Accountancy provides annual accounts and year-end accounting services for limited companies that need help preparing their statutory accounts and filing them with Companies House.

When are first company accounts due?

A private limited company’s first accounts are normally due at Companies House 21 months after the date of incorporation.

For example, if a company was incorporated on 10 September 2026, its first accounts would normally need to be filed by 10 June 2028.

This is different from the usual deadline for subsequent accounting periods.

When are subsequent accounts due?

After the first accounts, a private limited company normally has nine months from the end of its financial year to file its annual accounts with Companies House.

For example, if the company’s financial year ends on 31 March 2027, its accounts would normally be due by 31 December 2027.

Companies House can impose automatic penalties when accounts are filed late. The penalty increases according to how overdue the accounts become, and penalties can be doubled when a company files late in two consecutive financial years.

Directors should therefore provide their bank statements, invoices, receipts and expense information to their accountant well before the deadline. Gondal Accountancy’s bookkeeping services can help companies maintain organised records throughout the year rather than trying to correct incomplete records shortly before the accounts are due.

Read the official Companies House and tax return deadline guidance.

2. Corporation Tax payment and Company Tax Return deadlines

Corporation Tax creates two separate deadlines:

• the deadline for paying the Corporation Tax; and

• the deadline for filing the Company Tax Return.

A common mistake is assuming that the tax does not need to be paid until the return is filed.

Corporation Tax payment deadline

For most small companies, Corporation Tax must be paid nine months and one day after the end of the Corporation Tax accounting period.

For example, if the accounting period ends on 31 March 2027, the Corporation Tax payment would normally be due by 1 January 2028.

Interest may be charged when Corporation Tax is paid late.

Different payment arrangements can apply to companies with larger taxable profits, so directors should confirm the deadline that applies to their particular company.

Company Tax Return deadline

The Company Tax Return, commonly known as the CT600, must normally be filed with HMRC within 12 months after the end of the accounting period.

Using the same example, a Company Tax Return for an accounting period ending on 31 March 2027 would normally be due by 31 March 2028.

This means the Corporation Tax payment will usually be due before the Company Tax Return filing deadline.

Gondal Accountancy provides Corporation Tax accounting services, including tax calculations, CT600 preparation, allowable expense reviews and HMRC filing support.

First-year accounting periods can be different

A company’s first Companies House accounts may cover slightly more than 12 months. However, a Corporation Tax accounting period cannot exceed 12 months.

Consequently, a new company may sometimes need two Company Tax Returns and two Corporation Tax calculations to cover its first set of annual accounts.

An accountant can confirm the precise accounting periods and payment deadlines after considering the company’s incorporation date and the date it started trading.

Read HMRC’s guidance on Company Tax Return and Corporation Tax deadlines.

3. Confirmation statement deadline

The confirmation statement is separate from the annual accounts and Company Tax Return.

Its purpose is to confirm that the information held by Companies House about the company is correct. This can include:

• the registered office address;

• registered email address;

• directors and company secretary;

• people with significant control;

• the company’s principal business activities;

• share capital; and

• shareholder information.

A company must file a confirmation statement at least once every 12 months. It can normally be filed up to 14 days after the end of its review period.

The first review period generally begins on the date the company is incorporated. Subsequent review periods normally begin the day after the previous confirmation statement date.

A confirmation statement must still be filed when none of the company’s information has changed.

Failure to file can result in enforcement action and may eventually place the company at risk of being struck off the register.

Read the official Companies House confirmation statement guidance.

Companies House identity verification

From 18 November 2025, identity verification became a legal requirement for new company directors and new appointments.

A director receives a personal code after completing the verification process. This code may be required when incorporating a company, accepting a new appointment or completing relevant Companies House filings.

Directors who are also people with significant control may need to provide their personal code separately for each role.

Read our detailed guide explaining Companies House identity verification for directors and PSCs.

Other deadlines that may apply

The three areas above are the main company filing responsibilities, but additional deadlines may apply depending on how the business operates.

These can include:

• VAT registration and VAT returns;

• payroll and Real Time Information submissions;

• PAYE and National Insurance payments;

• workplace pension duties;

• Construction Industry Scheme returns;

• director Self Assessment returns; and

• reporting benefits and expenses provided to directors or employees.

VAT-registered companies can obtain help from our VAT accountants in Birmingham, while employers can use our payroll accounting services for PAYE, RTI submissions, payslips and workplace pension support.

Being a company director does not automatically mean that you must submit a Self Assessment return. However, a return may be required where the director receives untaxed income, dividends requiring reporting, rental income, capital gains or where HMRC issues a notice to file.

Our Self Assessment accountants can review a director’s income and confirm whether a personal tax return is required.

How to avoid missing company deadlines

New directors should:

1. Check the company’s filing dates immediately after incorporation.

2. Keep business and personal transactions separate.

3. Maintain accurate digital bookkeeping records.

4. Save invoices, receipts and bank statements throughout the year.

5. Set reminders well before each deadline.

6. Provide records to the accountant early.

7. Check that submissions have been accepted by HMRC or Companies House.

Submitting information at the last minute leaves little time to correct bookkeeping problems, locate missing documents or deal with a rejected filing.

Need help managing your company deadlines?

Gondal Accountancy supports new and established limited companies with annual accounts, Corporation Tax returns, bookkeeping, payroll, VAT and Companies House filings.

Our limited company accounting services can help you understand your responsibilities, identify your exact filing dates and keep your company’s accounting records up to date.

Contact Gondal Accountancy or call 0121 439 9760 to arrange a free consultation about your limited company accounting requirements.

Frequently asked questions

When are a new company’s first accounts due?

The first accounts of a private limited company are normally due 21 months after its incorporation date. The precise deadline can be checked on the company’s Companies House record.

Is Corporation Tax due at the same time as the Company Tax Return?

No. For most small companies, Corporation Tax is payable nine months and one day after the accounting period ends. The Company Tax Return is normally due 12 months after the accounting period ends.

Do I need to file a confirmation statement if nothing has changed?

Yes. The company must normally submit a confirmation statement at least once every 12 months, even when all the information held by Companies House remains correct.

Do all company directors need to submit Self Assessment returns?

No. A director is not required to file solely because they hold the position of director. A return may nevertheless be required because of dividends, untaxed income, capital gains, rental income or a notice to file issued by HMRC.

Can an accountant manage these deadlines?

An accountant can monitor deadlines and prepare the required accounts and tax returns. However, the directors remain legally responsible for ensuring that the company complies with its obligations and that the information submitted is accurate.

Disclaimer

This article is provided for general information only and should not be treated as tax, accounting, legal or financial advice. Filing requirements and deadlines can depend on the company’s individual circumstances and may change. Seek professional advice before acting or relying on this information.