Short answer
A private limited company must file its accounts at Companies House within nine months of the accounting reference date. The first set is due 21 months after incorporation. Public companies file within six months.
Accounts & filing
Private company accounts are due nine months after the accounting reference date, or 21 months after incorporation for the first set.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityA private limited company must file its accounts at Companies House within nine months of the accounting reference date. The first set is due 21 months after incorporation. Public companies file within six months.
Working out your date
Extensions and penalties
A private limited company must file its accounts at Companies House within nine months of the accounting reference date. The first set is due 21 months after incorporation. Public companies file within six months.
Find the accounting reference date on the Companies House record. A 31 March year end means accounts are due by 31 December. A 31 December year end means 30 September. The deadline is a date, not a working day, so a weekend does not extend it.
If you shorten the accounting period, the deadline becomes the later of nine months from the new period end or three months from the date you filed the change. Extending gives you nine months from the new, later, period end.
Companies House will only extend a filing deadline for an exceptional, unforeseen event, applied for before the deadline passes. Being behind on bookkeeping is not one. Late filing penalties are automatic and start at £150 for up to one month late, rising to £1,500 for more than six months, and double where the previous year was also late.
A late CT600 carries separate HMRC penalties of £100, another £100 at three months, and tax-based penalties at six and twelve months. The two regimes run independently.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
No. Filing early does not change next year's date, which is driven by the accounting reference date.
Only on genuinely exceptional grounds outside your control, evidenced. Accountant delay and postal problems are routinely rejected.
File on time anyway, then agree a time to pay arrangement with HMRC. Interest runs, but penalties for non-filing are worse.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
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