UK Accounting and Tax Filing Requirements 2026

A UK limited company has separate obligations for accounts, tax returns and tax payments. Completing one does not complete the others. This guide answers six practical questions about the main requirements for small private limited companies in 2026.

1. Which filings does your company need?

The core calendar covers annual accounts, the Company Tax Return, including CT600, and the confirmation statement. Filing a return and paying the tax are separate tasks. A loss or no tax due does not cancel a filing notice.

VAT-registered companies usually submit quarterly VAT returns, even when nothing is payable or reclaimable. Where PAYE applies, pay and deductions are normally reported to HMRC on or before payday. A company without VAT registration can therefore still have payroll obligations throughout the year.

2. Which authority receives each filing?

Companies House, the UK’s company registrar, receives annual accounts and confirmation statements. HMRC receives the Company Tax Return, tax computation and supporting accounts, and handles VAT and PAYE reporting.

A confirmation statement checks the company’s registered information. You must file at least once every 12 months, within 14 days after the review period ends, even if nothing has changed.

3. When are the deadlines?

For ordinary 12-month periods, the general filing timetable is:

For an established company with a normal 12-month period ending on 31 December 2026, accounts are due by 30 September 2027, tax by 1 October 2027 and the return by 31 December 2027. Companies with large taxable profits have different instalment rules.

First accounts are usually due within 21 months of incorporation. A Corporation Tax accounting period cannot exceed 12 months: longer first accounts can require two tax returns and separate payment deadlines. Check both incorporation and trading dates.

4. How do you submit filings in 2026?

HMRC’s free joint accounts and tax return service closed on 31 March 2026. From 1 April 2026, commercial software is needed to file the Company Tax Return, accounts and tax computation with HMRC, subject to limited paper-filing exceptions.

Companies House’s existing online service remains available for eligible accounts in 2026. The two authorities’ submission arrangements are different.

5. Which records and codes do you need?

Gather sales and expense documents, bank transactions, debts, amounts owed to the company, and any payroll or VAT records. Keep your company number, Corporation Tax UTR and Companies House authentication code available.

The company authentication code differs from the personal code issued after identity verification. Under the identity verification timetable, directors provide their personal codes with the relevant confirmation statement. Anyone also registered as a person with significant control (PSC) must submit details separately for that role; deadlines depend on the role.

6. Must an inactive company still file?

Yes. Dormant companies still file accounts and confirmation statements with Companies House. HMRC and Companies House use different dormancy tests; having no sales is not sufficient by itself.

After notifying HMRC of dormancy, further Company Tax Returns are generally unnecessary unless HMRC issues another notice. Do not ignore an existing notice or assume outstanding VAT and PAYE obligations disappear.

To arrange a calendar around your company’s activities and accounting periods, contact us through our limited company accounting service. Appointing an accountant does not remove your legal responsibilities as a director.

General information, not company-specific accounting or tax advice. Checked on 9 November 2026.