What has to happen and when
Statutory accounts, a directors' report where required, and the CT600 with its tax computation are prepared from the accounting records, whether those records are kept in the UK or abroad. Filing is online, so nothing requires physical presence in the UK.
The Companies House filing deadline is nine months after the first year end's anniversary (or accounting reference date in later years); the corporation tax return follows twelve months after the year end, alongside the earlier payment deadline.






