Year-End Accounts

Every limited company files annual accounts at Companies House and a Corporation Tax return at HMRC for the same accounting period — collectively the 'year-end'. This is the moment everything from the year comes together, and it's also the most-questioned process by clients each year. These guides cover the deadlines, what documents your accountant needs from you, and how to actually read the accounts they produce.

6 key facts Annual cycle Reviewed by qualified accountants

Guides

Year-End Accounts guides — coming soon

We're writing these next. In the meantime, the key facts and resources below should cover most needs.

No guides yet for Year-End Accounts. In the meantime, the key facts and resources below should cover most needs — or ask an accountant.

Key facts

The headline figures

9 months

Accounts filing deadline

After your accounting reference date (private companies)

12 months

CT600 filing deadline

After the end of your accounting period

9 months + 1 day

Corporation Tax payment

After your accounting period end

21 months

First accounts (new co)

From incorporation date

£150-£1,500

Late filing penalty

Depending on how late — and doubles for repeat offenders

Annually

How often

Every 12-month accounting period

Annual cycle

Key dates and deadlines

The events you can't afford to miss in a typical year.

Day 1 of accounting period
Period starts
Usually 12 months long — your accounting reference date sets when it ends. First period from incorporation can be up to 18 months.
Last day of period
Period ends
Books are closed. Your accountant prepares the statutory accounts and the CT600 corporation tax return for this period.
+3-4 months (typical)
Accountant sends draft accounts
You review, approve, sign the directors' report and confirm anything outstanding.
+9 months and 1 day
Corporation Tax payment due to HMRC
Pay the CT bill via your 17-character reference. Companies with profits over £1.5m pay quarterly instalments instead.
+9 months
Statutory accounts due at Companies House
Late filing here triggers an automatic penalty — £150 if up to 1 month late, escalating to £1,500 if 6+ months late.
+12 months
CT600 corporation tax return due at HMRC
Filed online via your accountant's software.

Useful resources

Official tools and references

Quick answers

Year-End Accounts FAQs

What's the difference between filing accounts and filing the CT600?

Two separate filings to two separate places. Accounts go to Companies House (the public record), the CT600 goes to HMRC (the tax authority). Both cover the same accounting period, but the deadlines and contents are different. Your accountant handles both.

What documents does my accountant need?

Bank statements covering the period, sales and purchase invoices, expense receipts, payroll records, last year's accounts (if not us), confirmation of any director's loan account movements, asset purchases, and details of anything unusual. Most of this is automatic if you use FreeAgent or similar — they'll pull from there.

What happens if I file accounts late?

Companies House charges an automatic penalty: £150 if up to 1 month late, £375 if 1-3 months, £750 if 3-6 months, £1,500 over 6 months. Penalties double if you were also late last year. There's also a real risk of the company being struck off the register if you ignore them long enough.

Can I change my company's year-end date?

Yes — you can shorten the period as often as you like, but you can only lengthen it once every 5 years (unless special circumstances apply). File form AA01. Useful for aligning with the tax year (5 April) or your busy season.

Do I have to file 'full' accounts or can I file abbreviated?

Most small companies file 'micro-entity' or 'abridged' accounts at Companies House — these only show the balance sheet, not the profit & loss. That's enough to satisfy the public filing requirement while keeping your trading performance off the public record. HMRC still gets full accounts.

Need help with year-end accounts?

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Our team specialises in year-end accounts for UK small businesses, contractors and landlords. No obligation, no sales pitch — just a clear answer to your specific situation.

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