My Company Deadlines
Company Deadlines
Your company will have several requirements and deadlines:
Company Annual Return
What is it?
The Annual Return (also known as the “form 363″) is an annual return to Companies House in which the company confirms the key addresses, directors and shareholders and their availability on the public record. It is NOT the annual accounts.
When is it due?
The annual return has a “made up to” date which is the anniversary of the company’s incorporation, and a “due date” which is 28 days after the “made up to”date.
Company Accounts
What is it?
The Accounts are an annual return to Companies House in which the company confirms the financial position of the company. The Accounts are available to the public as a matter of record.
When is it due?
The company will have an “Accounting Reference Date” which is normally the last day of the month in which it was incorporated. The Accounts are normally made up to each anniversary of the Accounting Reference Date, and are due at Companies House within 9 months of that date.
Corporation Tax
What is it?
Corporation Tax is payable on the profits that companies make. At the same time as the Accounts are produced, the Corporation Tax due from the company is calculated, and a return made to HMRC with the figures. This is the CT600 Corporation Tax Return.
When is it due?
Corporation Tax Returns are due at HMRC within 12 months of the accounting period end. Payment of Corporation Tax is due with 9 months of the year end.
An Example
So, for example, a company incorporated on 15th April 2009, would have the the following key dates and deadlines:
Date of Incorporation: 15th April 2009
Accounting Reference Date: 30th April
1st Annual Return made up to: 15th April 2010, and due by 13th May 2010
Accounts made up to 30th April each year, and due at Companies House by 30th January each year.
Corporation Tax made up to 30th April each year, due by 30th April of following year with tax payable by 30th January following the year-end.