---
title: Does a Limited Company File a Self Assessment Tax Return? 2026/27
description: "**A limited company does not file a Self Assessment tax return.** The company normally files a Company Tax Return (CT600) with HMRC. Self Assessment applies to individuals, so a director or shareholder may need a personal return for their own…"
url: "https://www.accountingfirms.co.uk/knowledge-bank/what-is-the-deadline-for-filing-a-self-assessment-tax-return-for-a-limited-company/"
updated: "2026-08-12"
category: Limited Company
---

# Does a Limited Company File a Self Assessment Tax Return? 2026/27

**A limited company does not file a Self Assessment tax return.** The company normally files a Company Tax Return (CT600) with HMRC. Self Assessment applies to individuals, so a director or shareholder may need a personal return for their own income.

This distinction matters because the company and its owners are separate taxpayers with different filing obligations.

## What return does a limited company file?

If HMRC issues a notice to deliver a Company Tax Return, the company must normally submit:

- the CT600 Company Tax Return;
- the company's statutory accounts;
- tax computations showing how taxable profits and Corporation Tax were calculated; and
- any relevant supplementary pages or claims.

The normal filing deadline is 12 months after the end of the Corporation Tax accounting period. Corporation Tax is usually payable earlier—nine months and one day after the accounting period ends.

## When might a company director file Self Assessment?

A director's job title does not automatically create a universal requirement to file. The individual must file where HMRC requires a return or where their personal tax circumstances fall within the Self Assessment rules.

Examples can include:

- untaxed dividend income;
- income from self-employment, property or overseas sources;
- capital gains that must be reported;
- High Income Child Benefit Charge;
- a notice from HMRC requiring a return; or
- other untaxed income or relief claims that cannot be dealt with through PAYE.

Salary processed through PAYE and modest dividend income do not necessarily mean every director must file, but the individual's complete circumstances must be checked.

## Company return versus personal return

| Feature | Company Tax Return | Self Assessment return |
| --- | --- | --- |
| Taxpayer | The limited company | The individual |
| Main form | CT600 | SA100 and relevant supplementary pages |
| Main tax | Corporation Tax | Income Tax, Capital Gains Tax and Class 4 NIC where relevant |
| Usual deadline | 12 months after the accounting period | Normally 31 January following the tax year for online returns |
| Payment timing | Usually 9 months and 1 day after period end | Normally 31 January, with payments on account where applicable |

## Does a company file if it made a loss?

Yes, if HMRC issued a notice to deliver a Company Tax Return. GOV.UK states that the company must still submit a return where it made a loss or has no Corporation Tax to pay.

## What about a dormant company?

A company that is dormant for Corporation Tax should notify HMRC. HMRC may then confirm that no Company Tax Return is required for the dormant period. Companies House filing obligations can still continue, including dormant-company accounts and confirmation statements.

## Common mistakes

- trying to report the company's turnover on the director's Self Assessment return;
- assuming Companies House accounts also file the CT600;
- waiting until the 12-month return deadline to calculate tax that was due earlier;
- putting personal dividends or gains into the company return;
- assuming every director is automatically exempt from, or automatically required to file, Self Assessment; and
- ignoring a formal notice to file from HMRC.

## Example

A company prepares accounts to 31 March 2027. It normally pays Corporation Tax by 1 January 2028 and files its Company Tax Return by 31 March 2028.

The director receives salary through PAYE and dividends during the personal tax year ending 5 April 2027. Whether that director files Self Assessment depends on their overall personal circumstances and HMRC requirements; it does not change the company's CT600 deadline.

## What records should be prepared?

The company needs bookkeeping records, bank reconciliations, payroll information, invoices, expenses, fixed-asset details and supporting schedules. The director separately needs personal dividend vouchers, P60/P11D information and records of other income, gains and reliefs.

## Frequently asked questions

### Is a CT600 the same as Self Assessment?

No. A CT600 is the company's Corporation Tax return. Self Assessment is the personal tax-return system for individuals and certain other taxpayers.

### Does Companies House receive the Company Tax Return?

No. The CT600 and computations go to HMRC. Statutory accounts are filed with Companies House, although approved software may support a combined filing process.

### Must a director file because they received dividends?

Not in every case. The need to file depends on the amount, other income, tax due, HMRC's current reporting rules and whether HMRC issued a notice.

## Related guides

See the [Corporation Tax deadline guide](https://www.accountingfirms.co.uk/knowledge-bank/what-is-the-deadline-for-corporation-tax-for-a-limited-company/) and our article on [whether limited companies submit Self Assessment returns](https://www.accountingfirms.co.uk/knowledge-bank/do-limited-companies-need-to-submit-self-assessment-returns/).

## Official source

See [GOV.UK Company Tax Returns](https://www.gov.uk/company-tax-returns) and HMRC's current [Self Assessment guidance](https://www.gov.uk/self-assessment-tax-returns).