Companies House Filing Deadlines

Limited Companies and Limited Liability Partnerships must file their Statutory Annual Accounts in line with the Companies Act 2006 within 9 months of their Accounting Year End.  

For Example:

31 December 2013 year end              -     Accounts must be filed before 30 September 2014 

31 March 2014 year end                    -     Accounts must be filed before 31 December 2014                    

Please note filing dates may be slightly different in the year of incorporation or if the accounting period has been either shortened or extended.  You can use the link to Companies House within our 'Links' page to check your due dates.  Automatic penalties starting from £150 will be incurred for late filing.  

 

Taxation Filing and Payment Dates

Self-Assessment

Self-Assessment Tax Returns are due for filing before the 31st October for paper returns or 31st January for online submissions.

 i.e returns for the year to 5 April 2014 can be filed online anytime before 31 January 2015. 

Automatic penalties will be incurred for late returns. 

Tax and National Insurance becoming payable under Self-Assessment is due for payment on the following dates:

  • 1st Payment on Account - 31 January
  • 2nd Payment on Account - 31 July
  • Balancing Payments - 31 January

Note that payments on account are only applicable whereby your liability is in excess of £1,000 or where less than 80% of your liability is collected at source.

 

Corporation Tax

Corporation Tax Returns are due for filing 12 months after the end of the accounting period to which they relate.  Any Corporation Tax becoming payable is due for payment 9 months and 1 day after the accounting period ends.

i.e  Accounting Year End 31 December 2013, Corporation Tax must be paid before 1st October 2014 with the return requiring filing before 31 December 2014.  

 

PAYE

Any liability in relation to PAYE deductions or National Insurance Contributions are due for payment before the 19th of the following month.

i.e  for amounts arising in relation to wages paid between 6 February and 5 March 2014, payment is due before 19 March 2014. 

Further to the introduction of Real Time Information (RTI) in April 2013, year end submissions (P35's, P14's etc) are required to be filed with HMRC before the 19 April following the end of the tax year to which they related. 

 

P11d's and Class 1A NIC's

Where Benefits-in-Kind are provided to employee's (Company Cars, Medical Benefits etc) the relevant P11d's and P11d(b) forms are required to be submitted before 6 July following the year of assessment with any resultant Class 1A NIC's being due for payment before the 19 July.