Starting a limited company in the UK comes with a handful of recurring legal obligations. Miss them, and you’re looking at automatic penalties, a damaged credit profile, or — in the worst case — your company being struck off the register. The good news is that once you know the rhythm of the filing calendar, staying compliant is mostly a matter of keeping track of the right dates.
This quick guide walks you through the core requirements: annual accounts, the confirmation statement, and corporation tax, as well as a few additional obligations that catch new directors out.
1. Annual Accounts
Every limited company, no matter the type, age, or size, must prepare and file annual accounts with Companies House. Your Accounting Reference Date (ARD) is set automatically as the last day of the month you incorporated in, and it’s what all future deadlines are calculated from. Most people change this to line up with the calendar year, 31st December, or closer to the financial year, 31st March.
There are different types of annual accounts you can submit, depending on your business. We’ll cover these in a separate post.
Late filing penalties are automatic and escalate the longer you delay, doubling if you’re late two years running, and repeated failures can lead to the company being struck off – with directors potentially facing personal liability and even disqualification. You can see the full penalty scale in Companies House’s late filing penalties guidance.
Key points:
- First accounts: due no later 21 months after incorporation.
- Ongoing accounts: due 9 months after your ARD (private company) or 6 months (PLC).
- Required for every company, including dormant ones.
- Late filing penalties are automatic and escalate the longer you delay.
2. Confirmation Statement (Form CS01)
The confirmation statement is sometimes confused with annual accounts, but it’s a completely separate filing with a different purpose: it confirms that the core information Companies House holds about your company is accurate.It includes information such as the registered office, directors, PSCs, and share capital.
Unlike late accounts, there’s no automatic fine for a late confirmation statement, but persistent failure to file will lead to a strike-off warning and eventual dissolution of the company.
Key points:
- Due at least once every 12 months, within 14 days of your review period ending.
- Costs £50 to file online.
- Required even if nothing has changed, and even for dormant companies.
- Must confirm a registered email address and a lawful activities statement.
- No automatic fine for lateness, but persistent non-filing leads to strike-off.
3. Corporation Tax (Form CT600)
Corporation Tax obligations run on a different clock to Companies House filings, and it’s easy to mix the two up. Notice that the tax bill is due before the return itself, a trap that catches out a surprising number of first-time directors. Most accountants recommend preparing your accounts and CT600 together shortly after year-end, so you know what you owe well ahead of the payment deadline.
You must file a Company Tax Return even if the company made a loss or has no tax to pay.
Key points:
- Register for Corporation Tax within 3 months of starting to trade. This can be done as part of your business registration.
- Payment is due 9 months and 1 day after the end of your accounting period.
- The CT600 return is due 12 months after the end of your accounting period.
- Payment comes due before the return — plan accordingly.
- A return is required even if there’s no tax owed.
4. Other Requirements Worth Knowing
Beyond the main requirements outlined above, a few additional obligations apply depending on your circumstances:
- Identity verification: Since 18 November 2025, it’s a legal requirement for directors and People with Significant Control (PSCs) to verify their identity with Companies House, either directly via GOV.UK One Login or through an Authorised Corporate Service Provider (ACSP). There’s a transition period, but verification must be completed by the time your next confirmation statement is due, and your personal code will need to be provided with that filing.
- VAT: Required once your taxable turnover exceeds the current VAT threshold (£90,000 in a rolling 12-month period). You can register voluntarily below that if it suits your business.
- PAYE: If you employ staff (including yourself as a director drawing a salary), you’ll need to register as an employer and run payroll.
- Self Assessment: Directors who take dividends or additional income beyond PAYE typically still need to file a personal Self Assessment return with HMRC.
Building Your Compliance Calendar
A simple way to stay on top of all this is to plot four dates as soon as your company is incorporated:
- First accounts deadline (21 months from incorporation)
- Ongoing accounts deadline (9 months from ARD each year)
- Confirmation statement deadline (annually, 14 days from review period end)
- Corporation Tax payment and CT600 deadlines (9 months + 1 day, and 12 months, from accounting period end)
Set reminders well ahead of each. Most penalties are entirely avoidable with a bit of forward planning, and many small businesses choose to hand the whole calendar over to an accountant once things get busy.
This post is intended as general guidance and isn’t a substitute for professional accounting or legal advice. Requirements can change, so it’s worth checking the current rules on GOV.UK or with a qualified accountant before relying on specific dates or fees.