Year-End Accounts. Corporation Tax. Done Without Stress.

Every UK private limited company must file annual accounts with Companies House within 9 months of its accounting year-end, and submit a Corporation Tax return (CT600) to HMRC within 12 months. Corporation Tax itself must be paid within 9 months and one day of the year-end. Missing these deadlines triggers automatic late-filing penalties from Companies House (starting at £150) and interest charges on overdue tax from HMRC.

The year-end accounts must comply with either FRS 102 (the UK GAAP standard for larger entities) or FRS 105 (the micro-entity regime for companies with turnover under £632,000, balance sheet assets under £316,000, and fewer than 10 employees). Choosing the correct reporting standard affects disclosure requirements, dividend planning, and how director loan accounts and related-party transactions are presented.

Corporation Tax planning before year-end can significantly reduce your liability. Key areas include: claiming the Annual Investment Allowance (AIA) on plant and machinery (up to £1 million per year); timing dividend declarations to optimise the director's personal tax position; making employer pension contributions (fully deductible); and reviewing R&D tax credit eligibility under the merged scheme from April 2024.

Confirmation Statements must also be filed with Companies House once a year to confirm company details — registered address, directors, shareholders, and the PSC (Person of Significant Control) register. Our secretarial service handles all of these alongside your accounts, ensuring no deadline is missed.