| Filing Deadlines & Penalties |
| 9 months after end of accounting period |
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 |
| 12 months after end of accounting period |
Corporation Tax return must be filed with HM Revenue & Customs. £100 penalty if filed late |
