Annual accounts deadline explained
Understand UK annual accounts deadlines for private limited companies and how they differ from tax return deadlines.
Last checked against official sources: 16 July 2026. General information only, not legal, tax or accounting advice.
Direct answer
For a private limited company, first accounts are usually due 21 months after registration with Companies House. Later annual accounts are usually due 9 months after the company financial year ends.
Annual accounts are prepared from company records and filed with Companies House. They are separate from the Company Tax Return sent to HMRC.
What annual accounts include
Statutory accounts are prepared from the company's financial records at the end of the financial year.
They generally include a balance sheet, profit and loss account, notes and, for some companies, a director's report or auditor's report.
Why the accounts deadline is easy to confuse
Accounts go to Companies House, while the Company Tax Return goes to HMRC. The accounts and tax return can sometimes be filed together, but the deadlines are not the same.
Business Sorted separates the tasks so directors can see what is due, who it goes to and what source to check.
Practical checklist
- - Check the accounting reference date.
- - Confirm whether this is the first accounts period.
- - Gather bank records, invoices and receipts.
- - Agree who prepares and files the accounts.
- - Set reminders before the final due date.
Common mistakes
- - Using the Company Tax Return deadline as the Companies House accounts deadline.
- - Leaving accountant handover too late.
- - Not checking whether first accounts have a different deadline.
FAQs
Are annual accounts the same as a Company Tax Return?
No. Annual accounts are company accounts, while the Company Tax Return is the HMRC tax filing. They are related but distinct.
Official sources
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