When Are Limited Company Accounts Due? 2026/27 Deadlines

An established UK private limited company normally files annual accounts with Companies House within nine months of its financial year end. First accounts usually have a different deadline: 21 months after incorporation where the first accounting period is no longer than 12 months.

Companies should check the exact deadline on the Companies House register because shortened periods, extended periods and first accounts can produce different dates.

Annual accounts deadlines

Example for an established company

A private company’s financial year ends on 31 March 2027. Its annual accounts are normally due at Companies House by 31 December 2027.

If its Corporation Tax accounting period also ends on 31 March 2027, tax is normally payable by 1 January 2028 and the CT600 is due by 31 March 2028. These are three separate obligations.

First accounts

First accounts can cover more than 12 months because the company’s first financial year generally begins on incorporation and ends on its accounting reference date. Companies House and HMRC treat long first periods differently:

• Companies House may receive one set of first statutory accounts;
• a Corporation Tax accounting period cannot exceed 12 months; and
• the company may need two CT600 returns and two tax calculations.

If first accounts cover more than 12 months, the filing deadline can depend on the accounting reference date and incorporation date. Confirm it directly on the register.

What must be included?

The exact accounts depend on company size and available reporting options. A set of statutory accounts can include:

• a balance sheet;
• a profit and loss account;
• notes to the accounts;
• a directors’ report where required;
• an auditor’s report where an audit is required; and
• the appropriate director approval and signature.

Small and micro-entity companies may use reduced disclosures where they meet the legal conditions. Filing exemptions do not remove the need to prepare adequate accounting records.

Dormant companies

A dormant company normally still files accounts with Companies House, often using the dormant-company format. It also files a confirmation statement. HMRC requirements depend on whether HMRC accepts that the company is dormant for Corporation Tax.

Changing the accounting reference date

A company can generally shorten its financial year as often as needed but can usually extend it only once every five years, subject to exceptions. An application to change the date must be made before the current accounts deadline.

Changing the accounting reference date changes the filing timetable and can also affect Corporation Tax periods. Do not use it as a last-minute assumption without checking Companies House rules.

Late-filing penalties for private companies

Companies House applies automatic civil penalties to a private company: £150 up to one month late, £375 more than one and up to three months late, £750 more than three and up to six months late, and £1,500 more than six months late. Penalties double when accounts are late in two successive financial years.

Separate consequences may include prosecution of directors and action to strike the company off. The public register also displays overdue accounts, which can affect credit and commercial checks.

Can the deadline be extended?

A company may apply for more time where an event outside its control prevents filing. The application must be made before the deadline and should explain the circumstances and provide evidence. Approval is not automatic.

Accounts, confirmation statement and CT600

• Annual accounts: financial statements filed with Companies House.
• Confirmation statement: confirmation of registered corporate information.
• Company Tax Return: CT600, accounts and computations filed with HMRC.

Submitting one does not automatically satisfy the others, even if filing software supports a combined process.

Accounts filing changes from April 2028

From 1 April 2028, all UK companies will need commercial software to file accounts with Companies House in iXBRL format. Web and paper accounts-filing routes will close. The implementation was delayed from April 2027, so 2026/27 guidance should not state that software-only Companies House filing already applies.

Separately, HMRC’s joint accounts and Company Tax Return online service closed on 31 March 2026. From 1 April 2026, companies generally use compatible commercial software for the CT600 and supporting accounts sent to HMRC, while current Companies House routes remain available until the 2028 change.

Practical checklist

• Check the exact Companies House deadline.
• Confirm whether these are first or subsequent accounts.
• Reconcile bookkeeping, bank, payroll and tax records.
• Determine the correct company-size regime.
• Arrange an audit early if required.
• Obtain director approval and the required signature.
• Keep proof of acceptance, not merely proof of submission.
• Schedule the Corporation Tax payment and CT600 separately.

Frequently asked questions

Are accounts due nine months after incorporation?

Not normally. A private company’s first accounts are usually due 21 months after incorporation, while later accounts are normally due nine months after year end.

Can accounts be filed on the deadline day?

They can, but technical or validation problems can cause lateness. File early and confirm acceptance.

Do companies with no trade file accounts?

Yes, dormant companies normally still file dormant accounts unless a specific exemption applies.

Related guidance

See how to file a confirmation statement and the Corporation Tax deadline guide.

Official source

Check GOV.UK: Accounts and tax returns for private limited companies and the company’s live record at Companies House.