{"id":2746,"date":"2026-11-09T18:24:00","date_gmt":"2026-11-09T18:24:00","guid":{"rendered":"https:\/\/accounting.leonadvisers.com\/?p=2746"},"modified":"2026-11-09T18:24:01","modified_gmt":"2026-11-09T18:24:01","slug":"uk-accounting-tax-filings-2026","status":"publish","type":"post","link":"https:\/\/accounting.leonadvisers.com\/tr\/uk-accounting-tax-filings-2026\/","title":{"rendered":"\u0130ngiltere\u2019de Muhasebe ve Vergi Beyanlar\u0131 2026"},"content":{"rendered":"<\/p>\n

\u0130ngiltere\u2019de limited \u015firketiniz varsa y\u0131ll\u0131k hesaplar, vergi beyannamesi ve vergi \u00f6demesi i\u00e7in ayr\u0131 y\u00fck\u00fcml\u00fcl\u00fckleriniz bulunur. Birini tamamlamak di\u011ferlerinin de tamamland\u0131\u011f\u0131 anlam\u0131na gelmez. Bu rehber, k\u00fc\u00e7\u00fck \u00f6zel limited \u015firketlerin 2026\u2019da takip etmesi gereken temel bildirimleri alt\u0131 soruda a\u00e7\u0131kl\u0131yor.<\/p>\n

1. \u015eirketinizin yapmas\u0131 gereken beyanlar nelerdir?<\/h2>\n

Temel takvimde y\u0131ll\u0131k hesaplar (annual accounts<\/strong>), kurumlar vergisi beyannamesi (Company Tax Return\/CT600<\/strong>) ve \u015firket bilgilerinin teyidi (confirmation statement<\/strong>) yer al\u0131r. Beyannamenin verilmesi ile verginin \u00f6denmesi ayr\u0131 i\u015flemlerdir. Zarar etmeniz veya vergi \u00e7\u0131kmamas\u0131, HMRC\u2019nin beyan talebini kald\u0131rmaz.<\/p>\n

VAT kayd\u0131 varsa, \u00f6denecek veya iade al\u0131nacak VAT bulunmasa bile genellikle \u00fc\u00e7 ayda bir VAT beyannamesi gerekir. PAYE kapsam\u0131nda maa\u015f \u00f6deniyorsa \u00e7al\u0131\u015fanlar\u0131n \u00fccret ve kesintileri normalde \u00f6deme g\u00fcn\u00fcnde veya \u00f6ncesinde HMRC\u2019ye bildirilir. Dolay\u0131s\u0131yla VAT kayd\u0131 olmayan bir \u015firketin de y\u0131l i\u00e7inde bordro y\u00fck\u00fcml\u00fcl\u00fckleri olabilir.<\/p>\n

2. Bildirimler hangi kurumlara yap\u0131l\u0131r?<\/h2>\n

Y\u0131ll\u0131k hesaplar ve confirmation statement, Birle\u015fik Krall\u0131k \u015firket sicil kurumu Companies House<\/strong>\u2019a verilir. HMRC<\/strong> ise kurumlar vergisi beyannamesini, vergi hesaplamas\u0131n\u0131 ve ilgili hesaplar\u0131 al\u0131r; VAT ve PAYE bildirimlerini de y\u00f6netir.<\/p>\n

Confirmation statement, \u015firketin kay\u0131tl\u0131 bilgilerinin kontrol\u00fcd\u00fcr. En az 12 ayda bir haz\u0131rlan\u0131r; inceleme d\u00f6nemi bittikten sonra 14 g\u00fcn i\u00e7inde sunulur. \u015eirket bilgileriniz de\u011fi\u015fmemi\u015f olsa da bu y\u00fck\u00fcml\u00fcl\u00fck devam eder.<\/p>\n

3. Son tarihler ne zaman?<\/h2>\n

Genel beyan takvimi<\/a>, normal 12 ayl\u0131k d\u00f6nemlerde \u015f\u00f6yledir:<\/p>\n

\n\n\n\n\n\n\n\n
\u0130\u015flem<\/th>\nGenel son tarih<\/th>\n<\/tr>\n<\/thead>\n
Companies House y\u0131ll\u0131k hesaplar\u0131<\/td>\nHesap d\u00f6nemi sonundan itibaren 9 ay<\/td>\n<\/tr>\n
Kurumlar vergisi \u00f6demesi<\/td>\nVergi hesap d\u00f6nemi sonundan itibaren 9 ay ve 1 g\u00fcn<\/td>\n<\/tr>\n
Company Tax Return\/CT600<\/td>\nVergi hesap d\u00f6nemi sonundan itibaren 12 ay<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u00d6rne\u011fin, ilk y\u0131l\u0131 olmayan bir \u015firketin normal 12 ayl\u0131k d\u00f6nemi 31 Aral\u0131k 2026\u2019da bitiyorsa hesaplar 30 Eyl\u00fcl 2027\u2019ye, vergi \u00f6demesi 1 Ekim 2027\u2019ye, CT600 ise 31 Aral\u0131k 2027\u2019ye kadar tamamlan\u0131r. B\u00fcy\u00fck k\u00e2rl\u0131 \u015firketlerde taksitli \u00f6deme kurallar\u0131 farkl\u0131d\u0131r.<\/p>\n

\u0130lk y\u0131ll\u0131k hesaplar genellikle kurulu\u015f tarihinden itibaren 21 ay i\u00e7inde verilir. Ancak kurumlar vergisi d\u00f6nemi 12 ay\u0131 a\u015famaz. \u0130lk hesaplar\u0131n\u0131z daha uzun bir d\u00f6nemi kaps\u0131yorsa<\/a>, iki vergi beyannamesi ve ayr\u0131 \u00f6deme tarihleri gerekebilir. Kurulu\u015f ve ticarete ba\u015flama tarihlerini birlikte kontrol edin.<\/p>\n

4. Beyanlar 2026\u2019da nas\u0131l yap\u0131l\u0131r?<\/h2>\n

HMRC\u2019nin \u00fccretsiz ortak hesap ve vergi beyannamesi servisi 31 Mart 2026\u2019da kapand\u0131<\/strong>. 1 Nisan 2026\u2019dan itibaren<\/a> HMRC\u2019ye g\u00f6nderilecek Company Tax Return, hesaplar ve vergi hesaplamas\u0131 i\u00e7in ticari yaz\u0131l\u0131m kullan\u0131l\u0131r; s\u0131n\u0131rl\u0131 k\u00e2\u011f\u0131t beyan istisnalar\u0131 vard\u0131r.<\/p>\n

Companies House\u2019un uygun hesap t\u00fcrleri i\u00e7in mevcut \u00e7evrim i\u00e7i servisi ise 2026\u2019da kullan\u0131lmaya devam eder. \u0130ki kurumun g\u00f6nderim y\u00f6ntemlerini ayn\u0131 kabul etmeyin.<\/p>\n

5. Hangi bilgi ve kay\u0131tlara ihtiyac\u0131n\u0131z var?<\/h2>\n

Sat\u0131\u015f ve gider belgeleri, banka hareketleri, bor\u00e7lar, alacaklar, varsa bordro ve VAT kay\u0131tlar\u0131 hesaplar\u0131n temelini olu\u015fturur. \u015eirket numaras\u0131, Corporation Tax UTR ve Companies House authentication code bilgilerinizi de haz\u0131r tutun.<\/p>\n

\u015eirketin authentication code\u2019u, kimlik do\u011frulamas\u0131 sonras\u0131 ki\u015fiye verilen personal code<\/strong> ile farkl\u0131d\u0131r. Kimlik do\u011frulama takviminde<\/a> direkt\u00f6r\u00fcn ki\u015fisel kodu ilgili confirmation statement ile sunulur. Ayn\u0131 ki\u015fi \u00f6nemli kontrol sahibi (PSC) ise o rol i\u00e7in ayr\u0131ca bildirim gerekir; son tarihler role g\u00f6re de\u011fi\u015fir.<\/p>\n

6. \u015eirket faaliyet g\u00f6stermiyorsa beyan gerekir mi?<\/h2>\n

Evet. Dormant \u015firketlerde<\/a> de Companies House hesaplar\u0131 ve confirmation statement devam eder. Companies House ile HMRC\u2019nin dormant \u00f6l\u00e7\u00fctleri farkl\u0131d\u0131r; sat\u0131\u015f yapmamak tek ba\u015f\u0131na yeterli de\u011fildir.<\/p>\n

HMRC\u2019ye dormant durumu bildirildikten sonra, yeni bir beyan talebi gelmedik\u00e7e genellikle sonraki CT600\u2019ler gerekmez. \u00d6nceden gelen beyan talebini veya a\u00e7\u0131k VAT\/PAYE y\u00fck\u00fcml\u00fcl\u00fcklerini ise kendili\u011finden sona ermi\u015f saymay\u0131n.<\/p>\n

\u015eirketinizin d\u00f6nemlerine ve faaliyetlerine uygun takvimi olu\u015fturmak i\u00e7in limited \u015firket muhasebesi hizmetimiz<\/a> \u00fczerinden bize ula\u015fabilirsiniz. Muhasebeciyle \u00e7al\u0131\u015fman\u0131z, direkt\u00f6r olarak yasal sorumlulu\u011funuzu ortadan kald\u0131rmaz.<\/p>\n

Bu yaz\u0131 genel bilgilendirmedir; \u015firketinize \u00f6zg\u00fc muhasebe veya vergi tavsiyesi de\u011fildir. Bilgiler 9 Kas\u0131m 2026\u2019da kontrol edilmi\u015ftir.<\/em><\/p>\n

","protected":false},"excerpt":{"rendered":"

Limited \u015firketinizin y\u0131ll\u0131k hesaplar\u0131, CT600\u2019\u00fc ve vergi \u00f6demesi ayn\u0131 tarihte de\u011fildir. Alt\u0131 soruda 2026 beyan takvimini, yaz\u0131l\u0131m de\u011fi\u015fikli\u011fini, kimlik do\u011frulamas\u0131n\u0131 ve faaliyetsiz \u015firketlerin y\u00fck\u00fcml\u00fcl\u00fcklerini a\u00e7\u0131kl\u0131yoruz.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2746","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"\nUK Accounting and Tax Filing Requirements 2026 - Leon Advisers<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accounting.leonadvisers.com\/tr\/uk-accounting-tax-filings-2026\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UK Accounting and Tax Filing Requirements 2026 - Leon Advisers\" \/>\n<meta property=\"og:description\" content=\"Annual accounts, CT600 and tax payments have different deadlines. 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