When are a company's first accounts due?

Usually 21 months after incorporation, because the first accounting period normally runs to the end of the month of the first anniversary and so is longer than 12 months. If the first period is 12 months or less, they are due 9 months after it ends.

Why is a 30 June year end due on 31 March and not 30 March?

When an accounting period ends on the last day of a month, the Companies Act counts the deadline to the last day of the corresponding month. 30 June is the last day of June, so the accounts are due on the last day of March.

What happens with a 28 February year end?

In a year when 28 February is the last day of the month, the accounts are due on 30 November. In a leap year, 28 February is not the month's last day, so the same day of the month applies and they are due on 28 November.

Is the corporation tax deadline the same as the CT600 deadline?

No. For a company that is not large, the tax is paid 9 months and 1 day after the period ends, and the return is filed 12 months after it ends. Payment comes first.

Does the calculator keep what I enter?

No. It works in your browser and sends nothing anywhere. The calendar file is made on your device. Close the page and the dates are gone.

Free tools

Company deadlines calculator

Enter a limited company's year end to see when its accounts, corporation tax, CT600, confirmation statement and VAT returns are due. Save the dates to your calendar.

By Jonathan Farrow, founder.

Last reviewed 23 October 2026. Drafted with the help of AI. Each rule is written from the legislation and gov.uk guidance linked beside it.

Runs in your browser. No sign-up, and nothing you enter is sent anywhere or saved.

Enter the accounting year end to see the dates. Each comes with the rule that gives it.

What the calculator does

It applies the statutory rules below to the dates you enter. It does not look the company up, so it cannot know about an extension, a changed accounting reference date or a late filing.

Where Companies House or HMRC already show a date for the company, theirs is the one to rely on. The Companies House register shows the next accounts and confirmation statement dates; HMRC's online account shows VAT and corporation tax.

Companies House dates do not move for weekends or bank holidays. HMRC payments must reach HMRC by the last working day before a deadline that falls on one, so the calculator marks a date that falls on a Saturday or Sunday.

The rules it applies, and where they come from

Accounts to Companies House

A private company files 9 months after the end of its accounting period. If the period ends on the last day of a month, the deadline is the last day of the ninth month after (30 June gives 31 March); otherwise it is the same day of the month (15 June gives 15 March).

Source: Companies Act 2006, section 442; Companies Act 2006, section 443; gov.uk: Life of a company, annual requirements

First accounts

If the first period is longer than 12 months, the accounts are due 21 months after incorporation, or 3 months after the period ends if that is later. A first period of 12 months or less takes the 9 month rule. The calculator assumes the first period ends on the first year end at least six months after incorporation.

Source: Companies Act 2006, section 442; gov.uk: File your accounts and Company Tax Return

Corporation tax payment

Corporation tax is paid 9 months and 1 day after the end of the accounting period. Large companies pay in instalments instead, which the calculator does not cover.

Source: Taxes Management Act 1970, section 59D; gov.uk: Pay your Corporation Tax bill

Company Tax Return (CT600)

The return is due 12 months after the end of the accounting period. A corporation tax period is never longer than 12 months, so a longer first period of accounts is two tax periods.

Source: Finance Act 1998, Schedule 18, paragraph 14; gov.uk: Company Tax Returns

Confirmation statement

The statement is due 14 days after the review date, which is at most 12 months after incorporation or the last statement. Enter the next statement date the register shows.

Source: Companies Act 2006, section 853A; gov.uk: File your confirmation statement

VAT return and payment

Both are due 1 calendar month and 7 days after the end of the VAT period: a quarter ending 30 September is due on 7 November. HMRC collects a Direct Debit 3 working days after that.

Source: The Value Added Tax Regulations 1995, regulation 25; gov.uk: VAT returns, deadlines; gov.uk: Pay your VAT bill

Questions practices ask

When are a company's first accounts due?: Usually 21 months after incorporation, because the first accounting period normally runs to the end of the month of the first anniversary and so is longer than 12 months. If the first period is 12 months or less, they are due 9 months after it ends.
Why is a 30 June year end due on 31 March and not 30 March?: When an accounting period ends on the last day of a month, the Companies Act counts the deadline to the last day of the corresponding month. 30 June is the last day of June, so the accounts are due on the last day of March.
What happens with a 28 February year end?: In a year when 28 February is the last day of the month, the accounts are due on 30 November. In a leap year, 28 February is not the month's last day, so the same day of the month applies and they are due on 28 November.
Is the corporation tax deadline the same as the CT600 deadline?: No. For a company that is not large, the tax is paid 9 months and 1 day after the period ends, and the return is filed 12 months after it ends. Payment comes first.
Does the calculator keep what I enter?: No. It works in your browser and sends nothing anywhere. The calendar file is made on your device. Close the page and the dates are gone.

Minns keeps these dates for every client on one board, taken from Companies House and HMRC where they give them. The deadlines board