UK limited companies operate under strict statutory timelines set by Companies House and HMRC. International founders in particular must understand UK limited company deadlines to avoid penalties, director liability, or compulsory strike-off.

This 2026 guide covers the confirmation statement due date, annual accounts filing deadlines, and Corporation Tax obligations, with practical examples and penalty thresholds.

Key UK limited company deadlines you must track in 2026

All UK limited companies are subject to three recurring compliance obligations:

• Annual confirmation statements (Companies House)

• Annual accounts filings (Companies House and HMRC)

• Corporation Tax registration, payment, and CT600 submission (HMRC)

Failure to meet UK company filing deadlines in 2026 can result in penalties ranging from £100 to £1,500+, director fines of up to £5,000, and strike-off under the Companies Act 2006.

Confirmation statement due date (Companies House)

UK limited companies must meet three core compliance deadlines in 2026:
the annual confirmation statement (due within 14 days of the statement date),
annual accounts (due 21 months after incorporation or 9 months after the accounting reference date),
and Corporation Tax obligations (registration within 3 months of trading, tax payment after 9 months and 1 day, and CT600 filing within 12 months).
Missing UK company filing deadlines can result in penalties, director liability, and strike-off action.

What is the confirmation statement?

The confirmation statement is a mandatory annual filing confirming that company details held by Companies House remain accurate. This includes directors, shareholders, registered office, PSCs, and share capital.

Every active UK limited company must file it annually—even if no changes occurred.

How confirmation statement dates are calculated

• The statement date is the incorporation anniversary minus one day

• The filing deadline is 14 days after the statement date

Confirmation statement deadline example (2026)

• Company incorporated: 1 August 2025

• Statement date: 31 July 2026

• Confirmation statement due by: 14 August 2026

Filing early (for example, after a share transfer or PSC update) is allowed but resets the next annual cycle.

Penalties for late confirmation statements

Missing the deadline places the company in breach of the Companies Act. Consequences escalate from warning notices to strike-off proceedings. Directors may face personal fines of up to £5,000 if non-compliance continues.

Annual accounts filing deadline for UK limited companies

Who must file annual accounts in the UK?

All UK limited companies must submit annual accounts, including:

• Trading companies

• Dormant companies

• Newly incorporated companies

Dormant companies submit dormant or micro-entity accounts.

Accounting reference date (ARD) explained

The ARD is automatically set to the last day of the month of incorporation and determines the accounts period.

First-year vs ongoing accounts deadlines in the UK

• First accounts: due 21 months after incorporation

• Subsequent accounts: due 9 months after the ARD

Example timeline

Late filing penalties for annual accounts in the UK

Late accounts trigger automatic fines:

• Up to £150 (under 1 month late)

• Up to £375 (1–3 months)

• Up to £750 (3–6 months)

• Up to £1,500 (over 6 months)

Penalties double if late two years in a row. Persistent failure may lead to strike-off and director prosecution.

Corporation tax deadlines UK (HMRC)

Corporation Tax applies once your company starts trading, which may be later than incorporation.

When to register for Corporation Tax

You must register with HMRC within 3 months of starting trading. Trading includes invoicing, advertising, or receiving income.

Corporation Tax payment deadline explained

Corporation Tax is payable:

• 9 months and 1 day after the end of the accounting period

Company Tax return (CT600) due date

• Must be filed within 12 months of the accounting period end

• Filed electronically with HMRC

Why first-year Corporation Tax often requires two returns

A Corporation Tax accounting period cannot exceed 12 months. If your first financial year is longer, multiple CT600 returns are required.

Example

Trading begins: 1 August 2025
ARD: 31 August 2026

Late corporation tax penalties in the UK

• £100 penalty for late CT600

• Additional £100 after 3 months

• 10% of unpaid tax after 6 and 12 months

• Interest accrues on late payments

HMRC may consider a “reasonable excuse,” but this is assessed case by case.

UK limited company compliance calendar 2026

Deadlines can be checked via Companies House and HMRC Government Gateway accounts.

Managing UK company deadlines as an international founder

For international founders, UK company compliance often feels deceptively simple at incorporation and increasingly complex once filing obligations begin. Unlike many jurisdictions, the UK operates on a rigid, deadline-driven system. Companies House and HMRC do not issue reminders tailored to your business activity, and missed filings are not treated leniently.

A single missed confirmation statement or late set of accounts can quickly escalate from an administrative issue into a legal one. Non-compliance is publicly visible, which can affect banking relationships, payment providers, and investor confidence. Directors may also become personally exposed if statutory filings are repeatedly ignored, regardless of whether the company is actively trading.

The risk increases for non-UK residents managing their company remotely. Different accounting periods, overlapping deadlines, and multiple tax returns in the first year are common sources of error. In practice, companies that actively track deadlines or delegate this responsibility are far less likely to face penalties or strike-off action.

How 1Office supports UK limited company compliance

1Office helps UK limited companies maintain compliance by managing deadlines as an ongoing process rather than a one-off filing exercise. From incorporation onward, statutory dates are monitored centrally, ensuring confirmation statements, annual accounts, and Corporation Tax obligations are addressed on time.

For international founders, this removes the need to interpret UK filing rules, calculate shifting deadlines, or coordinate between multiple authorities. Support typically includes confirmation statement filings, preparation of dormant or trading accounts, Corporation Tax registration, and CT600 submissions, all aligned with Companies House and HMRC requirements.

The result is operational clarity: fewer surprises, reduced compliance risk, and the ability to focus on running the business rather than tracking regulatory timelines.

Frequently Asked Questions: UK limited company deadlines

When is the first confirmation statement due for a UK limited company?

The first confirmation statement is due within 14 days of the company’s first statement date. The statement date is usually the anniversary of incorporation minus one day.

Do I need to file a confirmation statement if nothing has changed?

Yes. Every active UK limited company must file a confirmation statement annually, even if all company details remain unchanged.

What happens if I miss my confirmation statement deadline?

If the deadline is missed, Companies House may issue a warning notice. Continued failure to file can lead to strike-off proceedings and potential director fines under the Companies Act 2006.

When are UK annual accounts due?

First-year accounts are due 21 months after incorporation. Subsequent accounts must be filed within 9 months of the accounting reference date.

Do dormant companies need to file accounts in the UK?

Yes. Dormant companies must file dormant or micro-entity accounts annually with Companies House.

What are the penalties for late annual accounts?

Late filing penalties range from £150 to £1,500, depending on how late the accounts are. Penalties automatically double if accounts are filed late in two consecutive years.

When do I need to register for Corporation Tax?

A company must register for Corporation Tax within 3 months of starting to trade. Trading includes invoicing, advertising services, or receiving income.

When is Corporation Tax payable?

Corporation Tax must be paid 9 months and 1 day after the end of the accounting period to which it relates.

When is the Company Tax Return (CT600) due?

The CT600 must be filed with HMRC within 12 months of the end of the accounting period.

Why might I need to file more than one Corporation Tax return in my first year?

Corporation Tax accounting periods cannot exceed 12 months. If your first financial year is longer than 12 months, you must submit more than one CT600.

Can I change my accounting reference date?

Yes. A company can shorten or extend its accounting period, but this affects future accounts and Corporation Tax deadlines.

Where can I check my UK company filing deadlines?

Confirmation statement and accounts deadlines are visible on the Companies House public register. Corporation Tax information is available via your HMRC Government Gateway account.

What happens if my company is already late with filings?

You should file as soon as possible. Prompt action can reduce penalties and lower the risk of strike-off or further enforcement.