You’ll need to provide:
After the end of its financial year, your private limited company must prepare:
You can also use full (‘statutory’) annual accounts and a company tax return to work out how much corporation tax to pay.
|File first year’s accounts||21 months after the date you registered|
|File annual accounts||9 months after your company’s financial year ends|
|Pay Corporation Tax or tell HMRC that your limited company doesn’t owe any||9 months and 1 day after your ‘accounting period’ for Corporation Tax ends|
|File a Company Tax Return||12 months after your accounting period for Corporation Tax ends|
Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It’s normally the same 12 months as the company financial year covered by your annual accounts.