Company deadlines and penalties
Enter your company's year end to see its three big deadlines.
Leave blank unless these are the company's first accounts.
The main deadlines
| What | When |
|---|---|
| Pay Corporation Tax | 9 months and 1 day after the accounting period ends (small and medium companies) |
| File the Company Tax Return (CT600) | 12 months after the accounting period ends |
| File accounts at Companies House | 9 months after the year end. First accounts: 21 months after incorporation |
| Confirmation statement | At least once every 12 months, within 14 days of the review date |
| Payroll (RTI) | Send an FPS on or before each payday. Pay PAYE by the 22nd of the next month |
| P11D and P11D(b) for benefits | 6 July after the tax year. Class 1A NI paid by 22 July |
| VAT returns | 1 month and 7 days after the end of each VAT period |
| Directors' own Self Assessment | 31 January after the tax year, if you need to file |
Companies with profits over £1.5 million pay Corporation Tax in quarterly instalments instead.
Corporation Tax return penalties (HMRC)
| How late | Penalty |
|---|---|
| 1 day | £200 |
| 3 months | Another £200 |
| 6 months | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months | Another 10% of any unpaid tax |
If the return is late 3 times in a row, the £200 penalties go up to £1,000 each. Late payment also costs interest, at the Bank of England base rate plus 4%.
Late accounts penalties (Companies House, private companies)
| How late | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
The penalty doubles if accounts are late two years in a row. Late or missing filings can also lead to the company being struck off.
Changes to know about
- No more free HMRC filing. HMRC's Company Accounts and Tax Online service closed on 31 March 2026. Companies now file their CT600 and accounts with commercial software or through an accountant.
- Identity checks. Directors and people with significant control must verify their identity with Companies House.
Sources: GOV.UK: Company Tax Returns, pay Corporation Tax, Companies House late filing penalties.