Accounts & filing
First accounts are due 21 months after incorporation, and the first period is usually longer than twelve months.
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 indemnityYour first accounts are due at Companies House 21 months after the date of incorporation. The first accounting period runs from incorporation to the accounting reference date, which is the last day of the month you incorporated in, one year later.
Why the first year is longer than a year
The dates in year one
Your first accounts are due at Companies House 21 months after the date of incorporation. The first accounting period runs from incorporation to the accounting reference date, which is the last day of the month you incorporated in, one year later.
Incorporate on 14 March 2026 and Companies House sets your accounting reference date at 31 March 2027, so the first period is twelve months and seventeen days. That matters because a corporation tax accounting period cannot exceed twelve months, so HMRC needs two returns: one for the first twelve months and one for the stub.
Many directors shorten the first period by a few days to align it with a clean twelve months and avoid the second return. That is a free change at Companies House and worth doing before the year end rather than after.
Accounts at Companies House: 21 months from incorporation for the first set, then nine months from the accounting reference date every year after. Corporation tax payment: nine months and one day after each period end. CT600: twelve months after each period end.
The confirmation statement runs on its own clock, due within fourteen days of the anniversary of incorporation, and has nothing to do with the accounts.
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.
Local help
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
Yes. You can shorten a period as often as you like and extend it to eighteen months once in five years, subject to a few restrictions. File form AA01 before the current deadline passes.
You still file. If there has been no transaction at all other than the subscriber shares, dormant accounts are usually available.
Companies House emails reminders if you sign up for them. We track every client deadline ourselves and chase records well before them.
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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