Accounts
An established private company's annual accounts are normally due nine months after its financial year ends. First accounts normally have a 21-month deadline from incorporation.
Return and payment
The Company Tax Return is normally due 12 months after the tax accounting period ends. Corporation Tax payment is normally due nine months and one day after that period. Exceptions can apply.
Check the dates
First periods, changes of year end and tax notices can affect the dates. Filing with one authority does not complete the other obligation or pay the tax.
Last reviewed: 5 October 2026.