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Accounts and tax returns for private limited companies

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1. Overview

After the end of its financial year, your private limited company must prepare:

You need your accounts and tax return to meet deadlines for filing with Companies House and HM Revenue and Customs (HMRC).

You can also use them to work out how much Corporation Tax to pay.

Action Deadline
File first accounts with Companies House 21 months after the date you registered with Companies House
File annual accounts with Companies House 9 months after your company’s financial year ends
Pay Corporation Tax or tell HMRC that your limited company does not owe any 9 months and 1 day after your ‘accounting period’ for Corporation Tax ends
File a Company Tax Return 12 months after your accounting period for Corporation Tax ends

Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It’s normally the same 12 months as the company financial year covered by your annual accounts.

Filing your accounts and tax return

You can file with Companies House and HMRC together or separately.

You must take additional steps:

There are penalties for filing late with Companies House and HMRC.

2. Filing accounts and tax returns

You file your accounts with Companies House and your Company Tax Return with HM Revenue and Customs (HMRC).

You’ll need to use commercial software to file your Company Tax Return with HMRC. There’s a list of commercial software suppliers you can use to file your Company Tax Return.

You can use the paper form (CT600) to file your tax return with HMRC if either:

  • you cannot file online because you have a reasonable excuse
  • you want to file in Welsh

Filing your accounts and Company Tax Return at the same time

You may be able to file them together if you have a private limited company that does not need an auditor.

You can look for accounting software or a commercial software provider that lets you file both at the same time.

Corrections and amendments

Check what you must do to correct or amend:

Using accountants or tax advisers to file for you

You can:

  • give your accountant or tax adviser your Companies House authentication code so they can file your accounts
  • appoint an agent to file your Company Tax Return

3. Apply to extend your accounts filing deadline

You can apply to extend your accounts filing deadline with Companies House if you cannot send your accounts because of an event outside your control - for example, if a fire destroyed company records before your filing deadline.

You must apply for the extension before your filing deadline.

You may not be eligible if you’ve already extended your filing deadline, or shortened your accounting period.

How to apply

You can apply online or by post.

Apply online

To you’ll need:

  • your company number
  • information about why you need more time
  • any documents you have that support your application

Apply by post

You can write to Companies House to apply for an extension.

You should explain what’s happened and how much more time you’ll need to file your accounts.

Send your application to:

Companies House
Crown Way
Cardiff
CF14 3UZ
DX 33050 Cardiff