If you run a limited company, you must keep on top of several monthly, quarterly and annual filing obligations. Here is a quick summary before we cover each one in detail.
| Obligation | Frequency | Main deadline |
|---|---|---|
| VAT Return | Quarterly | End of month after VAT quarter (extra week if paying by Direct Debit) |
| PAYE / NICs | Monthly or Quarterly | 19th (or 22nd if electronic) after month/quarter end |
| Annual Accounts | Yearly | 9 months after accounting year-end (21 months for first accounts after incorporation) |
| Corporation Tax Payment | Yearly | 9 months and 1 day after year-end |
| CT600 Corporation Tax Return | Yearly | 12 months after year-end |
| P11D | Yearly | 6 July after the end of the tax year |
| Confirmation Statement | At least yearly | Within 14 days of the 12-month anniversary (first one due 12 months + 14 days after incorporation) |
| Self Assessment Tax Return | Yearly | 31 January (following the tax year) |
VAT Returns [Quarterly]
If your limited company expects annual turnover to reach £90,000 or more (the VAT registration threshold for 2024/25 and 2025/26), you must register for VAT.
You can also register voluntarily if you are below the threshold. Many contractors do this, depending on the VAT scheme recommended by their accountant.
A VAT return must be submitted every quarter, and any VAT owed must be paid by the end of the month following your VAT period. Companies paying by Direct Debit receive an additional week to pay.
All VAT records must be kept digitally under Making Tax Digital, and returns must be submitted using compliant software.
PAYE [Usually Quarterly]
Salaries are subject to Income Tax and National Insurance Contributions under PAYE.
Your company payroll will usually be run monthly, and each payroll submission is reported to HMRC in real time (RTI).
For 2025/26:
- The Secondary NIC threshold (where Employers NICs begin) is £5,000.
- The Primary NIC threshold (where Employees NICs begin) remains aligned with the personal allowance at £12,570.
- Income Tax is also deducted once earnings exceed the £12,570 personal allowance.
- Employer NIC rate is 15% on earnings above the £5,000 threshold (Employment Allowance of up to £10,500 is available for eligible small companies).
Most contractor companies fall within HMRC’s quarterly PAYE payment option, as liabilities are typically under £1,500 per month. Quarterly payments must reach HMRC by the 19th of the month following the quarter, or by the 22nd if paying electronically.
Year-end requirement: An Employer Payment Summary (EPS) or final Full Payment Submission (FPS) must be sent to HMRC by 19 May following the tax year.
Annual Accounts [Yearly]
Every limited company must prepare statutory annual accounts for shareholders and file them with Companies House.
The deadline is 9 months from your accounting reference date (ARD), which is usually the anniversary of the month-end of incorporation, unless your accountant changes it. First accounts after incorporation are due 21 months from the date of incorporation.
Accounts generally include a Profit and Loss Account, Balance Sheet, Directors’ Report and supporting notes.
Micro-entities and most contractor companies can file a simplified version that includes a balance sheet and minimal notes.
Your accountant will prepare the accounts. You must review and approve them before filing.
Corporation Tax Return (CT600) [Yearly]
The CT600 sets out the Corporation Tax due on your company’s profits for the year.
Key deadlines:
- Corporation Tax payment: 9 months and 1 day after year-end.
- CT600 filing: 12 months after year-end.
Most contractors let their accountant handle both calculations and filings using HMRC-compliant software.
P11D [Yearly]
If your company provides you with personal perks such as a company car or medical insurance, these are treated as benefits in kind.
Your accountant must submit a P11D to HMRC showing the value of any benefits you received during the tax year. Employees pay tax on these benefits either via an amended tax code or through Self Assessment.
The employer must also pay Employers NICs on the value of the benefits.
The P11D filing deadline is 6 July following the end of the tax year.
Confirmation Statements [At least Yearly]
A Confirmation Statement updates Companies House with your company’s key details, including directors, shareholders and registered office.
You must file at least one statement every 12 months, although you can update it more often once the £32 annual fee has been paid.
You must also declare any people with significant control (PSC).
From 18 November 2025, all new directors and PSCs must have verified their identity with Companies House. Existing directors and PSCs will need to verify during their next Confirmation Statement filing (phased rollout continuing into 2026).
Personal Self Assessment (SATR) [Yearly]
If you are a company director or earn untaxed income, you must complete a Self Assessment Return.
This is how you report dividend income (and any other personal income).
The online filing deadline is 31 January, following the end of the tax year, and any tax owed is due on that date.
You may also need to make Payments on Account towards the next year’s bill, due on 31 January and 31 July.
Important: If you file late or submit incorrect information, you may face penalties and HMRC scrutiny. Always file on time or speak to your accountant if you think you will miss a deadline.
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