UK Company Compliance Calendar
Key filing deadlines and penalties every UK limited company director needs to know. Missing deadlines can result in automatic fines and, in serious cases, company strike-off.
Confirms that company information on the public register is up to date. Must be filed even if nothing has changed.
When: Within 14 days of the review period end date (12 months from incorporation, then annually)
Penalty: Company may be struck off the register
Financial statements filed with Companies House. Micro-entities and small companies can file abbreviated accounts.
When: 9 months after the accounting reference date (first accounts: 21 months from incorporation)
Penalty: Automatic penalties from £150 to £1,500 depending on how late
Filed with HMRC (not Companies House). Reports company profits and calculates tax due.
When: 12 months after the end of the accounting period
Penalty: £100 immediately, rising to £200 after 3 months. 10% surcharge after 6 months.
Tax must be paid to HMRC before the return is due. Most small companies pay in a single instalment.
When: 9 months and 1 day after the end of the accounting period
Penalty: Interest charged on late payment from the due date
Required if annual taxable turnover exceeds £90,000. Returns can be filed monthly, quarterly, or annually.
When: Quarterly, 1 month and 7 days after the end of the VAT period
Penalty: Default surcharge system, escalating with repeated late filing
Full Payment Submission (FPS) must be sent to HMRC each time employees are paid.
When: On or before each pay date
Penalty: £100 per month per 50 employees for late FPS submissions
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