When Are Company Accounts Due? UK Filing Deadlines Explained

Every company registered at Companies House has a set of statutory filing obligations that come with firm deadlines. Miss them and the consequences escalate quickly: automatic financial penalties, a damaged public record, and ultimately the risk of being struck off the register. Whether you are a company director managing your own compliance or an accountant looking after a client portfolio, understanding how these deadlines are calculated is one of the most practical things you can do.

This guide covers everything you need to know: the three main deadlines, how they are worked out, the penalty tiers, and exactly how to find your company's specific due dates.

The Three Deadlines Every Company Director Should Know

Running a limited company means keeping up with three separate filing obligations, each administered by a different body and carrying different consequences for non-compliance.

Annual accounts - filed with Companies House, showing the company's financial position for the year
Confirmation statement - filed with Companies House, confirming that the public register information is accurate and up to date
Corporation Tax return (CT600) - filed with HMRC, reporting taxable profits for the accounting period

The three deadlines rarely fall on the same date. Many directors are caught out by assuming they do. Your corporation tax payment deadline is typically nine months and one day after the end of your accounting period, while your CT600 return is due twelve months after the period end. Your Companies House accounts deadline is calculated differently again, as explained below.

How Your Accounts Deadline Is Calculated

Your Companies House filing deadline is based on your accounting reference date (ARD) - the last day of your company's financial year. By default, your ARD is set to the last day of the month in which the anniversary of your incorporation falls. So if you incorporated on 14 March, your ARD will be 31 March.

You can change your ARD by filing a form with Companies House, and many companies do this to align with a tax year, a calendar year, or to give themselves more breathing room at year end.

Once you know your ARD, the filing deadline is straightforward to calculate - though it differs depending on your company type.

Private Companies: 9 Months After the Accounting Reference Date

For a private limited company (Ltd), the deadline for filing accounts with Companies House is 9 months after the accounting reference date.

So if your ARD is 31 March 2025, your accounts are due by 31 December 2025.

This applies to the vast majority of UK companies. If your company was incorporated after 1 October 2009, it is almost certainly a private company unless you have specifically registered it as a public company.

Public Companies: 6 Months After the Accounting Reference Date

For a public limited company (PLC), the deadline is tighter: 6 months after the accounting reference date.

So if your ARD is 31 March 2025, your accounts are due by 30 September 2025.

PLCs are also subject to more detailed disclosure requirements in their accounts. If you are unsure whether your company is classified as public or private, you can check the company type on the Companies House register or by looking up the company record.

First Accounts - Special Rules for Newly Incorporated Companies

If your company was incorporated recently, different rules apply to your first set of accounts. The first accounting period runs from the date of incorporation to the ARD, which means it can be either shorter or longer than 12 months depending on when you were incorporated relative to your ARD.

The filing deadline for first accounts is:

Private company - 21 months from the date of incorporation
Public company - 18 months from the date of incorporation

This extended window exists because newly incorporated companies need time to get their accounting systems in place. However, it is worth noting that subsequent accounts revert to the standard 9-month (or 6-month) deadline from the ARD, so the longer window only applies once.

If you have recently incorporated and want to know your exact first accounts deadline, use the filing deadline calculator - enter your incorporation date and it will work out the due date automatically.

What Happens If You Miss the Deadline

Companies House applies automatic late filing penalties. There is no grace period and no discretion at the point of penalty - the penalty is issued as soon as the accounts are received after the deadline.

Late filing penalties for private companies

Up to 1 month late - £150
1 to 3 months late - £375
3 to 6 months late - £750
More than 6 months late - £1,500

Late filing penalties for public companies

Public companies face double the penalty at every tier:

Up to 1 month late - £300
1 to 3 months late - £750
3 to 6 months late - £1,500
More than 6 months late - £3,000

Repeated late filing

If a company files late in two consecutive years, the penalty for the second offence is doubled. So a private company that files more than 6 months late two years running would face a £3,000 penalty on the second occasion rather than £1,500.

Strike-off risk

Beyond the financial penalties, persistent non-compliance puts the company at risk of being struck off the register. Companies House can initiate a compulsory strike-off if it believes the company is no longer carrying on business. Once struck off, the company ceases to exist as a legal entity and its assets pass to the Crown - a situation that is costly and disruptive to reverse.

How to Check Your Company's Specific Deadline

If you want to find the exact filing deadline for any UK company, here is how to do it step by step.

Go to the Companies House register and search for the company by name or number.
Open the company profile and navigate to the Filing history or Overview tab.
Look for the Accounts next due date, which is listed directly on the overview page.
Note the accounting reference date shown in the same section - this is the end of the financial year the next set of accounts will cover.

Alternatively, use the filing deadline calculator to enter your incorporation date and accounting reference date and get the deadlines calculated instantly, including your first accounts deadline if applicable.

Confirmation Statement Deadlines

The confirmation statement (formerly known as the annual return) is a separate obligation to the accounts. It is a declaration that the information Companies House holds about your company - directors, registered office, shareholders, SIC codes - is correct and up to date.

The deadline for filing a confirmation statement is within 14 days of the anniversary of either your incorporation date or the date of your last confirmation statement, whichever is more recent. In practice, this means the filing window comes around once a year.

The penalty for not filing a confirmation statement is not a financial fine in the same way as late accounts - instead, the company (and its officers) can be prosecuted, and the company risks being struck off. Companies House will also send reminder letters before the deadline, which provides a useful prompt if your details are registered correctly.

The cost of filing a confirmation statement is £34 online or £62 on paper. This is a Companies House fee, not a penalty, and is charged per filing regardless of whether there are any changes to report.

Tips for Staying on Top of Deadlines

Missing a filing deadline is almost always avoidable with the right systems in place. Here are the habits that make the biggest difference.

Diarise all three deadlines at the start of each financial year. Set calendar reminders at least 3 months before each due date so you have time to prepare, not just file.
Use Companies House WebFiling email reminders. You can sign up for free reminder emails for any company. This is the simplest safety net available.
Know your ARD. Many directors do not know their accounting reference date off the top of their head. Look it up now and keep a note of it.
Do not confuse the accounts deadline with the tax deadline. These are different dates, filed with different bodies. Paying your corporation tax on time does not satisfy the Companies House obligation, and vice versa.
Plan for your first accounts. If you have incorporated recently, the 21-month window can create a false sense of security. Start preparing your first accounts well in advance - your accountant will thank you.
Keep your registered email address current. Companies House sends reminders to the address on file. If that address is outdated, you will miss them.