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How to file your UK Private Limited Company Tax Return

Updated time: Jul 31, 2018 , 17:22 (UTC+08:00)

You’ll need to provide:

  • your limited company’s statutory accounts
  • the accounts required by your unincorporated association’s rules
  • Director’s loans (money owed to your business) that weren’t repaid by the end of the accounting period
  • Profit from selling assets (‘chargeable gains’)
  • Reliefs you’re claiming
  • Capital allowances you’re claiming for business assets
  • Losses you’re claiming

After the end of its financial year, your private limited company must prepare:

  • full (‘statutory’) annual accounts
  • a Company Tax Return

You can also use full (‘statutory’) annual accounts and a company tax return to work out how much corporation tax to pay.

Action Deadline
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.

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  2. What are the minimum requirements for setting up a UK Private Limited Company?
  3. United Kingdom (UK) Private Limited (LTD) or Limited Liability Partnership (LLP) Company - How it works?
  4. What are the main differences & tax liabilities of LLPs between limited companies?