| Filing Deadlines & Penalties |
| 9 months after end of accounting period |
For accounting periods starting after 6 April 2008 - accounts must be filed with Companies House |
|
| Penalty |
Up to 1 month late |
£150 |
|
>1 month late to 3 months late |
£375 |
|
>3 months late to 6 months late |
£750 |
|
>6 months late |
£1,500 |
| * Filing penalties are automatically doubled if accounts are filed late in 2 consecutive years |
|
| 9 months and 1 day after end of accounting period |
Corporation Tax payment due |
| 10 months after end of accounting period |
For accounting periods starting before 6 April 2008 - accounts must be filed with Companies House |
|
| Penalty |
Up to 3 months late |
£100 |
|
>3 months to 6 months late |
£250 |
|
>6 months to 12 months late |
£500 |
|
>12 months late |
£1,000 | |
| 12 months after end of accounting period |
Corporation Tax return must be filed with HM Revenue & Customs. £100 penalty if filed late |
