A summary of other deadlines to make note of to avoid late filing or payment penalties.
Annual Company Accounts (Incorporated companies only)
Companies House filing deadline for the first accounts is 21 months after the date of incorporation.
The deadline for subsequent accounts is nine months from the end of the accounting period.
Corporation tax (Incorporated companies only)
HMRC payment deadline is nine months and 1 day after the end of the accounting period.
HMRC filing deadline is twelve months after the end of the accounting period.
Confirmation Statement (Incorporated companies only)
This must be filed at least every 12 months and must be filed within 14 days of the end of the review period. Your first 12 month review period starts from the date of incorporation, and subsequent review periods will start from the date of the last filed confirmation statement.
Submissions and payment are due to HMRC by the 19th of the following tax month.
Filing and payment* for monthly returns is one month and seven days after the end of the VAT period.
Filing and payment* for quarterly returns is one month and seven days after the end of the VAT period.
Filing annual returns is two months after the VAT period and payment is required monthly or quarterly with the balancing payment being made within 2 months after the end of the VAT period.
*unless a direct debit is in place, then payment is taken on/around one month and ten days after the end of the VAT period.