Written by the AccounTX Editorial Team
Running a UK company is one of the most administratively transparent business experiences in the world. Companies House provides a public searchable register of every company’s filings. HMRC’s online systems give real-time visibility into what is owed and when. Penalties for non-compliance are published, predictable, and automatic – which means they accumulate whether or not you received a reminder.
That combination of transparency and automation is excellent for well-organised businesses. For founders who are juggling product development, sales, and team management alongside their compliance obligations – particularly founders based in India managing a UK entity remotely – it creates a calendar of deadlines that must be tracked proactively, because HMRC and Companies House do not warn you before triggering penalties.
UK company compliance is also structurally different from US compliance in one important way: most of the major deadlines are relative to your accounting reference date, not fixed calendar dates. Your annual accounts are due nine months after your financial year end. Your Corporation Tax payment is due nine months and one day after your accounting period end. Your CT600 return is due twelve months after your accounting period end. This means every UK company has a slightly different compliance calendar depending on when its financial year ends – and the calendar must be recalculated when the year-end date changes.
There are also significant changes in 2026 that every UK company director must be aware of: Making Tax Digital for Income Tax has launched for high earners from April 2026, mandatory payrolling of benefits in kind is confirmed from April 2027 (making the July 2026 P11D filing the last full traditional cycle for most employers), and the Companies House identity verification requirement has a hard backstop deadline in November 2026 for all existing directors.
This guide covers every key compliance deadline for UK private limited companies in 2026/27 – from Companies House filings to Corporation Tax, VAT, PAYE, P11D, and MTD – with penalty information, worked examples, and a practical month-by-month calendar.
The Three Pillars of UK Company Compliance
All UK company compliance obligations flow from three regulatory bodies. Understanding who requires what – and when – is the foundation of the entire compliance calendar.
Companies House
The UK’s official registrar of companies. Every registered UK company must file annual accounts and a Confirmation Statement with Companies House every year. These are public documents – anyone can view them at no cost on the Companies House website. Missing Companies House deadlines results in automatic financial penalties and, eventually, a formal threat of compulsory strike-off.
HM Revenue and Customs (HMRC)
The UK’s tax authority, responsible for collecting Corporation Tax, VAT, PAYE, and Self Assessment. HMRC manages the CT600 corporation tax return, all VAT registrations and returns under Making Tax Digital, employer PAYE and National Insurance, P11D benefits-in-kind reporting, and Self Assessment for directors who have income outside PAYE. HMRC penalties apply automatically – the system does not require a manual review before issuing a fine.
The UK Tax Year
Unlike the US calendar year (January to December), the UK tax year runs from 6 April to 5 April the following year. This affects PAYE, Self Assessment, and personal tax calculations. The 2025/26 tax year ended on 5 April 2026. The 2026/27 tax year runs from 6 April 2026 to 5 April 2027. Corporation Tax, however, follows the company’s own accounting period – which may or may not align with the tax year.
Understanding Relative Deadlines: Your Year-End Drives Your Calendar
Before building your compliance calendar, establish your company’s Accounting Reference Date (ARD) – the last day of your financial year. By default, Companies House sets this as the last day of the month in which the company was incorporated, in the following year. Most companies choose to move their ARD to a commercially convenient date – 31 March (aligning with the UK tax year-end), 31 December (aligning with the calendar year), or a date that suits their trading cycle.
Here is how the same rules produce different specific deadlines depending on year-end date:
| Obligation | Rule | 31 March Year-End | 31 December Year-End | 30 September Year-End |
| Annual Accounts to Companies House | 9 months after ARD | 31 December 2026 | 30 September 2026 | 30 June 2026 |
| Corporation Tax payment to HMRC | 9 months + 1 day after period end | 1 January 2027 | 1 October 2026 | 1 July 2026 |
| CT600 return to HMRC | 12 months after period end | 31 March 2027 | 31 December 2026 | 30 September 2026 |
⚠ The most important pattern in that table: The Corporation Tax payment is due before the CT600 return is filed – by three months in every case. Many UK founders assume they can wait until the return is prepared to know how much to pay. They cannot. HMRC charges interest daily from the payment due date – approximately 7.75% per annum – regardless of when the return is eventually filed. The tax must be estimated and paid on time, then the return filed to settle the final amount.
Month-by-Month UK Company Compliance Calendar – 2026
The following calendar covers all fixed-date obligations in calendar year 2026 plus guidance on relative deadlines. Obligations marked with ⚠ carry the highest risk of automatic penalties.
January 2026
| Date | Obligation | Who It Applies To | Notes |
| 31 January 2026 | Self Assessment online return and tax payment for 2024/25 tax year | Company directors with income outside PAYE; self-employed individuals; landlords | Deadline for online filing AND payment of any balance due for 2024/25. First payment on account for 2025/26 also due on this same date. Missing by even one day triggers an automatic £100 penalty regardless of whether any tax is owed. |
| 22 January 2026 | Electronic PAYE / NIC payment for tax month ending 5 January 2026 | All UK employers with employees | Monthly PAYE/NIC due by 22nd electronically. By post/cheque: 19th. Tax month runs 6th to 5th of each calendar month. |
| Relative | Corporation Tax payment due for companies with 31 March 2025 year-end | Companies whose accounting period ended 31 March 2025 | 9 months + 1 day after 31 March 2025 = 1 January 2026. These are accounts for the prior year now due for payment. |
February – March 2026
| Date | Obligation | Who It Applies To | Notes |
| 7 February 2026 | VAT return and payment for the October–December 2025 quarter | VAT-registered businesses on standard calendar quarters | Q4 2025 VAT return due. Must file through MTD-compatible software. Payment by same date. |
| 19/22 February 2026 | PAYE/NIC payment for tax month ending 5 February 2026 | All UK employers | 19th by post; 22nd electronically. |
| 31 March 2026 | CT600 return due for companies with 31 March 2025 accounting period end | Companies with 31 March 2025 year-end | 12 months after period end. Corporation Tax for this period was already due on 1 January 2026 – the return confirms the final liability. |
| 31 March 2026 | Gender Pay Gap reporting deadline – public sector | Public sector employers with 250+ employees | Private sector deadline: 5 April 2026. |
April 2026 – New Tax Year Begins
| Date | Obligation | Who It Applies To | Notes |
| 5 April 2026 | End of 2025/26 UK tax year | All UK businesses and individuals | Every employee’s payroll records for 2025/26 must be finalised. P60 preparation begins. New tax codes, rates, and thresholds take effect on 6 April 2026. |
| 5 April 2026 | Deadline to register to voluntarily payroll benefits in kind for 2026/27 | Employers who wish to payroll benefits rather than file P11Ds for 2026/27 | Registration with HMRC must be in place before the start of the tax year (5 April). Cannot register mid-year. |
| 6 April 2026 | Start of 2026/27 tax year – new rates, codes, and MTD ITSA begins | All UK employers and affected self-employed individuals / landlords | New Income Tax bands, NIC rates, and statutory rates take effect. Making Tax Digital for Income Tax (MTD ITSA) is now mandatory for self-employed individuals and landlords with qualifying income over £50,000. New PAYE codes issued to employees. |
| 19 April 2026 | Final Full Payment Submission (FPS) or year-end EPS for 2025/26 | All UK employers | Year-end payroll submission confirming final figures for the 2025/26 tax year. Must confirm no further payments for the year. |
| 19/22 April 2026 | PAYE/NIC payment for tax month ending 5 April 2026 (final month of 2025/26) | All UK employers | Final monthly PAYE payment for the 2025/26 tax year. |
| Relative | Annual accounts due for companies with 31 July 2025 year-end | Companies with 31 July 2025 year-end | 9 months after 31 July 2025 = 30 April 2026. |
May 2026
| Date | Obligation | Who It Applies To | Notes |
| 7 May 2026 | VAT return and payment for the January–March 2026 quarter | VAT-registered businesses on standard calendar quarters | Q1 2026 VAT return. File through MTD-compatible software. Same date for both filing and payment. Also the MTD ITSA quarterly update deadline for the period 6 January–5 April 2026 for affected self-employed individuals. |
| 31 May 2026 | P60 – provide to all employees employed on 5 April 2026 | All UK employers with employees on 5 April 2026 | P60 summarises each employee’s total pay and deductions for 2025/26. Must be issued by 31 May – even if the employee has since left. No grace period. Can be issued digitally if the employee has consented to receive electronic P60s. |
Managing UK company compliance from India?
AccounTX’s UK Global Desk provides complete annual compliance support for Indian-owned UK limited companies – covering Companies House filings, CT600 preparation, PAYE management, VAT returns, and P11D reporting. Speak to our team today – first consultation is free.
June 2026
| Date | Obligation | Who It Applies To | Notes |
| 1 June 2026 | Provide payrolled benefits information to employees for 2025/26 | Employers who voluntarily payrolled benefits during 2025/26 | Even where benefits are payrolled, employees must receive a written statement of the benefits processed through payroll by 1 June. |
| 19/22 June 2026 | PAYE/NIC payment for tax month ending 5 June 2026 | All UK employers | Standard monthly PAYE/NIC payment. |
| Relative | Annual accounts due for companies with 30 September 2025 year-end | Companies with 30 September 2025 year-end | 9 months after 30 September 2025 = 30 June 2026. |
| Relative | Corporation Tax payment due for companies with 30 September 2025 year-end | Companies with 30 September 2025 year-end | 9 months + 1 day after 30 September 2025 = 1 July 2026. |
July 2026 – The Biggest Month for Employers
July is the most deadline-dense month for UK employers. Three separate obligations – P11D filing, employee copies, and Class 1A NIC payment – fall within a three-week window. Missing any of them triggers automatic penalties with no grace period.
| Date | Obligation | Who It Applies To | Notes |
| 5 July 2026 | Deadline to apply for a PAYE Settlement Agreement (PSA) for 2025/26 | Employers who want to pay tax on minor/irregular employee benefits collectively | A PSA allows the employer to settle tax and NIC on minor, irregular, or impractical-to-apportion benefits collectively – rather than through individual P11Ds. |
| 6 July 2026 | P11D and P11D(b) submission to HMRC + copies to employees | All UK employers who provided taxable expenses or benefits to employees or directors during 2025/26 that were not payrolled | File P11D (per employee with benefits) and P11D(b) (employer’s Class 1A NIC declaration) via HMRC PAYE Online or approved software. Paper forms are no longer accepted. Provide copies to affected employees by the same date. This is the LAST full traditional P11D cycle for most employers – mandatory payrolling of most benefits takes effect from April 2027. |
| 7 July 2026 | Form 42 – Employee Share Scheme Annual Return to HMRC | Companies operating employee share schemes (EMI, CSOP, SIP, SAYE, unapproved schemes) | Annual return required even in years where no options were granted or exercised. Separate from P11D reporting. |
| 19 July 2026 | Class 1A NIC payment – if paying by post or cheque | All employers who filed P11D(b) | Class 1A NIC on 2025/26 employee benefits. Rate: 15% of the cash equivalent of all reportable benefits. This is the employer’s cost – no employee contribution. |
| 22 July 2026 | Class 1A NIC payment – if paying electronically | All employers who filed P11D(b) | Electronic payment must reach HMRC by 22 July. Late payment results in interest from day one at HMRC’s current rate (~7.5%). HMRC does not send reminders – this date must be self-managed. |
| 31 July 2026 | Second payment on account for 2025/26 Self Assessment | Directors and individuals subject to Self Assessment payments on account | Each payment on account is 50% of the previous year’s net Self Assessment liability. Payments on account apply where the Self Assessment bill exceeds £1,000 and less than 80% of the tax was collected via PAYE. |
August 2026
| Date | Obligation | Who It Applies To | Notes |
| 7 August 2026 | VAT return and payment for the April–June 2026 quarter | VAT-registered businesses on standard calendar quarters | Q2 2026 VAT return. Must file via MTD-compatible software. Also the MTD ITSA quarterly update deadline for the period 6 April–5 July 2026 for affected self-employed individuals and landlords – their first mandatory update deadline since MTD ITSA began on 6 April 2026. |
| 19/22 August 2026 | PAYE/NIC payment for tax month ending 5 August 2026 | All UK employers | Standard monthly PAYE/NIC payment. Do not confuse summer holiday periods with extended deadlines – they do not apply to PAYE. |
September – October 2026
| Date | Obligation | Who It Applies To | Notes |
| Relative | Annual accounts due for companies with 31 December 2025 year-end | Companies with 31 December 2025 year-end | 9 months after 31 December 2025 = 30 September 2026. |
| 5 October 2026 | Register for Self Assessment for 2025/26 | Individuals who became self-employed, received rental income, or had new untaxed income during 2025/26 and have not previously filed Self Assessment | Failing to register by 5 October risks a penalty – though HMRC generally penalises late filing rather than late registration separately. |
| 22 October 2026 | PSA tax and Class 1B NIC payment – if paying electronically | Employers with an agreed PAYE Settlement Agreement for 2025/26 | Settlement of tax and Class 1B NIC under the PSA. Electronic payment must reach HMRC by 22 October. By post: 19 October. |
| 31 October 2026 | Paper Self Assessment return deadline for 2025/26 | Individuals who wish to file a paper (non-online) Self Assessment for 2025/26 | Paper filing deadline is earlier than online. Very few taxpayers now file on paper – but for those who do, missing 31 October results in an automatic £100 penalty. |
| November 2026 | Companies House identity verification – hard backstop for existing directors and PSCs | All existing UK company directors, PSCs, and LLP members who have not yet completed identity verification | All individuals who held director or PSC roles as of 18 November 2025 must complete identity verification by their next Confirmation Statement filing – with a hard backstop of November 2026. Verification is one-off, free via GOV.UK One Login, at a Post Office, or through an Authorised Corporate Service Provider. |
| 7 November 2026 | VAT return and payment for the July–September 2026 quarter | VAT-registered businesses on standard calendar quarters | Q3 2026 VAT return via MTD-compatible software. Also the MTD ITSA quarterly update deadline for 6 July–5 October 2026 period. |
December 2026 – Year-End Planning
| Date | Obligation | Who It Applies To | Notes |
| 30 December 2026 | Online Self Assessment filing if you want HMRC to collect underpaid tax (up to £3,000) via PAYE code | Individuals with underpaid Self Assessment tax of up to £3,000 who prefer HMRC to collect it through their 2027/28 PAYE tax code | Optional – only useful for those who owe a relatively small amount and prefer spreading the collection over the year rather than a lump payment in January. |
| 31 December 2026 | Annual accounts due for companies with 31 March 2026 year-end | Companies with 31 March 2026 year-end – the most common UK accounting date | 9 months after 31 March 2026. One of the most important deadline dates for UK companies – a significant proportion of UK Ltd companies use March year-ends. |
| 31 December 2026 | Year-end book closing for December year-end companies | Companies with 31 December year-end | All transactions for 2026 must be recorded. Reconcile bank accounts, accounts receivable, accounts payable, accruals, and prepayments before year-end. |
Key Relative Dates: January 2027 (from 2026 year-ends)
| Date | Obligation | Notes |
| 1 January 2027 | Corporation Tax payment due for companies with 31 March 2026 year-end | 9 months + 1 day after 31 March 2026. One of the most common Corporation Tax payment dates in the UK – any company with a March year-end must pay by this date. |
| 31 January 2027 | Online Self Assessment return for 2025/26 + balancing payment + first payment on account for 2026/27 | Three amounts are due simultaneously on 31 January 2027: the online tax return for 2025/26, any balance of tax owed for 2025/26, and the first payment on account for 2026/27. This triple obligation creates a significant cash demand – founders should budget for it from September 2026 onwards. |
Corporation Tax: The Deadlines Most Founders Get Wrong
Corporation Tax has two separate deadlines – payment and filing – and the payment comes first. Understanding this is the most critical piece of UK company compliance for any founder:
- Corporation Tax payment: Due 9 months and 1 day after the end of the accounting period
- CT600 return filing: Due 12 months after the end of the accounting period
The gap between these two deadlines means a company must estimate and pay its Corporation Tax liability three months before it files the return that formally declares the liability. HMRC’s interest rate on late Corporation Tax payments runs at approximately 7.75% per annum, accruing daily from the due date – with no notification sent and no grace period.
Large Companies: Quarterly Instalment Payments
Companies with annual taxable profits above £1.5 million must pay Corporation Tax in quarterly instalments rather than as a lump sum. The four instalment dates fall at months 6, 9, 12, and 15 counting from the start of the accounting period. Very large companies (profits over £20 million) pay even earlier – instalments beginning 2 months and 14 days into the accounting period. For most Indian-owned UK companies in their early years, quarterly instalments are unlikely to apply – but should be confirmed with your accountant as revenues grow.
The iXBRL Requirement
The CT600 corporation tax return must be filed electronically, accompanied by accounts tagged in iXBRL (inline eXtensible Business Reporting Language) format. This is not optional – HMRC requires iXBRL-tagged accounts for the vast majority of companies. Standard accounting software (Xero, QuickBooks, Sage) and professional accountancy practices generate iXBRL accounts automatically, but self-prepared accounts submitted in PDF or Word format will be rejected by HMRC’s system.
VAT Compliance Under Making Tax Digital
VAT registration is mandatory in the UK when a business’s taxable turnover exceeds £90,000 in any rolling 12-month period. Once registered, all VAT returns and payments are managed through the Making Tax Digital (MTD) system – paper VAT returns have not been accepted since April 2022.
Standard Quarterly VAT Deadlines (Calendar Quarters)
For businesses on standard calendar quarter periods (ending March, June, September, December), VAT returns and payments are due one calendar month and seven days after the quarter end:
| VAT Quarter End | Return and Payment Due |
| 31 March 2026 | 7 May 2026 |
| 30 June 2026 | 7 August 2026 |
| 30 September 2026 | 7 November 2026 |
| 31 December 2026 | 7 February 2027 |
Note that VAT quarter periods are not always aligned to calendar quarters – they depend on when the business registered for VAT. HMRC assigns the quarter pattern at registration. Businesses can apply to move to calendar quarters if their assigned periods are inconvenient.
VAT Late Payment Penalties – New Points-Based System
Since January 2023, HMRC operates a points-based late filing penalty system for VAT returns. Each late return adds one penalty point. For quarterly filers, four points triggers a £200 financial penalty. Each subsequent late return while above the threshold adds another £200. Points reset to zero only after a period of full compliance. Separately, late VAT payment penalties apply: no penalty for the first 15 days; 3% of outstanding VAT at day 16; a further 3% at day 31; and a daily rate of 10% per annum thereafter.
P11D and Benefits in Kind: The Last Traditional Filing Cycle
The P11D is the annual form UK employers use to report taxable expenses and benefits provided to employees and directors that were not processed through payroll. Common reportable benefits include: company cars, private medical insurance, interest-free or low-interest loans above £10,000, accommodation provided by the employer, and non-exempt expenses reimbursements.
The Three P11D Deadlines for 2025/26
- 6 July 2026: File P11D (per employee with benefits) and P11D(b) (employer’s Class 1A NIC declaration) with HMRC. Also provide copies to affected employees. Paper forms are no longer accepted – submission must be via HMRC PAYE Online or approved commercial software.
- 19 July 2026 (by post) / 22 July 2026 (electronically): Pay Class 1A National Insurance on benefits. The Class 1A rate for 2025/26 is 15% – reflecting the increase from 13.8% that took effect on 6 April 2025.
The Penalty for Missing P11D(b)
HMRC charges £100 per 50 employees (or part of 50) for each month or part month that the P11D(b) remains unfiled after 6 July. There is no grace period. A company with 25 employees that files P11D(b) three months late faces a £300 penalty. A company with 200 employees facing the same delay faces £1,200. Interest accrues separately on any Class 1A NIC paid late.
Important: 2025/26 Is the Last Full Traditional P11D Cycle
The P11D filing due in July 2026 for the 2025/26 tax year is the last full traditional P11D reporting cycle for most UK employers. From April 2027, HMRC will require mandatory payrolling of most benefits in kind – meaning taxable benefits will be reported and taxed through the payroll in real time, rather than collected annually via P11D. The P11D(b) for Class 1A NIC will still be required after 2027, but individual P11Ds for most benefit types will be eliminated.
For employers who have not yet begun preparing for mandatory payrolling, the period between now and April 2027 is the window to: audit all benefit arrangements, identify benefits that will transition to payroll reporting, update payroll software, and inform employees about how their benefits will be taxed going forward.
Making Tax Digital for Income Tax: What Changed from April 2026
From 6 April 2026, Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is mandatory for sole traders and landlords with qualifying income above £50,000. This is one of the most significant structural changes to UK tax compliance since the introduction of Real Time Information (RTI) for PAYE in 2013.
Under MTD ITSA, affected taxpayers must:
- Keep digital records of income and expenses using MTD-compatible software (Xero, QuickBooks, FreeAgent, and others)
- Submit quarterly updates to HMRC through the software – reporting income and expenses for each quarter
- Submit a Final Declaration to HMRC by 31 January each year – replacing the traditional Self Assessment return
MTD ITSA Quarterly Update Deadlines (2026/27)
| Period Covered | Quarterly Update Due |
| 6 April 2026 – 5 July 2026 | 7 August 2026 |
| 6 July 2026 – 5 October 2026 | 7 November 2026 |
| 6 October 2026 – 5 January 2027 | 7 February 2027 |
| 6 January 2027 – 5 April 2027 | 7 May 2027 |
| Final Declaration for 2026/27 | 31 January 2028 |
Note: Taxpayers can elect to use calendar quarters (April–June, July–September, etc.) rather than tax-year quarters, which many accountants prefer for ease of management alongside VAT reporting.
Who MTD ITSA Applies to in 2026
MTD ITSA applies to sole traders and landlords whose combined qualifying income from self-employment and/or property exceeds £50,000. The threshold will reduce to £30,000 from April 2027 and £20,000 from April 2028. Company directors who receive only PAYE salary from their company are not currently in scope for MTD ITSA – but directors who also have self-employment income or rental income above the threshold are affected.
⚠ HMRC has confirmed that the penalty system for MTD ITSA is waived during the first year (2026/27) – giving businesses and their advisers time to adapt to the new quarterly reporting cycle without immediate financial risk from late submissions.
Companies House Identity Verification: The November 2026 Deadline
From 18 November 2025, Companies House introduced mandatory identity verification for all directors, people with significant control (PSCs), and LLP members. This is part of the UK’s broader drive to increase corporate transparency and reduce company formation fraud.
Who Must Verify and By When
- New directors and PSCs appointed from 18 November 2025: Must verify identity before the appointment is filed at Companies House – this is an immediate requirement from day one
- Existing directors and PSCs in post as of 18 November 2025: Must verify identity no later than their company’s next Confirmation Statement filing – with a hard backstop of November 2026 for all remaining unverified individuals
How to Verify
Identity verification is a one-off process – once completed, the individual receives a personal verification code that is used in all future Companies House interactions. There is no recurring annual verification requirement.
- GOV.UK One Login: Free, online, self-service. The primary route for most individuals.
- Post Office: In-person verification at participating Post Office branches.
- Authorised Corporate Service Provider (ACSP): A Companies House-authorised agent or accountant who verifies on behalf of the individual – useful for non-UK resident directors who cannot use the GOV.UK digital identity system.
For Indian nationals who are directors of UK companies but are based in India and cannot access GOV.UK One Login in the same way as UK residents, the ACSP route is the recommended verification method. This is an area where AccounTX’s UK Global Desk can assist directly.
UK Company Compliance Penalties: Quick Reference
| Filing / Obligation | Penalty for Missing Deadline |
| Annual accounts to Companies House (private company) – up to 1 month late | £150 |
| Annual accounts – 1 to 3 months late | £375 |
| Annual accounts – 3 to 6 months late | £750 |
| Annual accounts – more than 6 months late | £1,500 |
| All Companies House late accounts penalties | DOUBLE if the company files late in two consecutive years |
| CT600 return – up to 3 months late | £200 automatic penalty |
| CT600 return – 3 months late (additional) | Additional £200 |
| CT600 return – 6 months late | 10% of unpaid Corporation Tax |
| CT600 return – 12 months late | Additional 10% of unpaid Corporation Tax |
| Corporation Tax late payment | Interest at ~7.75% per annum, accruing daily from the due date |
| VAT return – late filing (new points system) | 1 point per late return; £200 fine at 4 points (quarterly filers) + £200 per additional late return |
| VAT – late payment (day 1–15) | No penalty, but interest accrues |
| VAT – late payment (day 16–30) | 3% of outstanding VAT at day 15 |
| VAT – late payment (day 31+) | Further 3% at day 31 + 10% annual rate on outstanding balance |
| P11D(b) – late filing | £100 per 50 employees per month (or part month) after 6 July |
| Class 1A NIC – late payment | Interest at HMRC rate (~7.5%) from day one + potential surcharges |
| Self Assessment – late online return | £100 automatic penalty; £10/day after 3 months (up to £900); 5% of tax after 6 months; further 5% after 12 months |
| Self Assessment – late payment | 5% of tax unpaid at 30 days; additional 5% at 6 months; additional 5% at 12 months |
| Confirmation Statement – not filed | Companies House begins compulsory strike-off process. Directors can face personal liability for transactions while struck off. |
For Indian Entrepreneurs with UK Companies: India-Side Obligations
Indian founders who own UK limited companies carry compliance obligations in both the UK and India simultaneously. Managing both in parallel is essential – neglecting the India side can attract FEMA penalties and Black Money Act exposure even if the UK entity is fully compliant.
| India-Side Obligation | Deadline | Notes |
| Annual Performance Report (APR) via Authorised Dealer bank – FEMA ODI | Within 6 months of UK company’s financial year end | For companies with 31 March UK year-end: APR due by 30 September. Late filing: Rs. 7,500 + 0.025% of investment amount per year of delay. |
| Schedule FA disclosure in Indian ITR | By Indian ITR due date (July 31 for non-audited; October 31 for audited) | UK company shares held by Indian founder are foreign assets requiring annual Schedule FA disclosure. Penalty for non-disclosure: Rs. 10 lakh per asset per year under the Black Money Act. |
| Form 67 – Foreign Tax Credit for UK withholding tax | On or before Indian ITR due date | Required to claim relief under the India-UK DTAA on UK income taxed at source. Must be filed before the ITR due date – cannot be filed after. |
| Indian ITR filing | July 31 (non-audited) / October 31 (audited) | Income from UK company (dividends, salary from UK entity) must be declared. File ITR-2 or ITR-3 – not ITR-1 – when holding foreign assets. |
Frequently Asked Questions: UK Company Annual Compliance Deadlines
When must a UK private limited company file its annual accounts?
Within nine months of the company’s accounting reference date (financial year-end). A company with a 31 March 2026 year-end must file accounts by 31 December 2026. First accounts for a newly incorporated company are due within 21 months of incorporation. Late filing triggers penalties from £150 (up to one month late) to £1,500 (over six months late) – all of which double if the company files late in two consecutive years.
What is the Corporation Tax payment deadline for UK companies?
Nine months and one day after the accounting period end – which is three months before the CT600 return is due. For a 31 March 2026 year-end, Corporation Tax must be paid by 1 January 2027 even though the CT600 return is not due until 31 March 2027. HMRC charges approximately 7.75% interest per annum on late payments, accruing daily with no notice or grace period.
When must the Confirmation Statement be filed with Companies House?
Once every 12 months, within 14 days of the end of the company’s review period (the anniversary of incorporation or the last Confirmation Statement filed). The online fee is £34. Missing this filing is one of the most common triggers for Companies House to begin compulsory strike-off proceedings.
What are the PAYE deadlines for UK employers in 2026?
Monthly: FPS to HMRC on or before each payday. PAYE/NIC payment to HMRC by the 22nd of the following month electronically (19th by post). Annual: Final FPS by 19 April; P60 to employees by 31 May; P11D to HMRC + employees by 6 July; Class 1A NIC payment by 22 July (electronic).
What is the P11D deadline for 2026 and what changes in 2027?
P11D and P11D(b) must be filed with HMRC by 6 July 2026 – and copies provided to affected employees by the same date. Class 1A NIC (at 15% for 2025/26) is due by 22 July (electronic). This is the last full traditional P11D cycle for most employers – from April 2027, mandatory payrolling of most benefits in kind replaces individual P11D reporting.
When are UK VAT returns due in 2026?
One calendar month and seven days after each VAT period end. Standard calendar quarter deadlines in 2026: 7 May (Jan–Mar quarter), 7 August (Apr–Jun), 7 November (Jul–Sep), and 7 February 2027 (Oct–Dec). All returns must be filed through MTD-compatible software. VAT registration is mandatory when taxable turnover exceeds £90,000 in any rolling 12-month period.
What is Making Tax Digital for Income Tax and when did it start?
MTD ITSA is mandatory from 6 April 2026 for self-employed individuals and landlords with qualifying income above £50,000. Affected taxpayers must keep digital records and submit quarterly income/expense updates to HMRC through approved software. Quarterly update deadlines: 7 August, 7 November, 7 February, 7 May. A Final Declaration (replacing the annual Self Assessment return) is due 31 January each year. The penalty system is waived in year one (2026/27). The income threshold reduces to £30,000 from April 2027.
What is the Companies House identity verification deadline for existing directors?
Existing directors and PSCs who were in post on 18 November 2025 must complete identity verification by the time of their next Confirmation Statement filing, with a hard backstop deadline in November 2026. Verification is a one-off process, free via GOV.UK One Login, at a Post Office, or through an Authorised Corporate Service Provider. For Indian-resident directors unable to use the GOV.UK digital identity system, the ACSP route is the recommended option.
Every Deadline in This Calendar Was Knowable in Advance
UK company compliance is genuinely manageable when the deadlines are understood, calendared, and acted on proactively. The penalty regime is automatic and unforgiving – but none of the penalties in this guide were unexpected or unannounced. Companies House and HMRC publish every deadline, every penalty rate, and every filing requirement. The penalties exist because the system is designed to be self-managed, not hand-held.
The single most common source of compliance failure for founders – particularly those managing UK entities remotely from India – is not ignorance of the rules but the absence of a structured compliance calendar. A founder who knows their year-end date, their PAYE headcount, whether they are VAT-registered, and whether they have employee benefits can map out their entire compliance year in advance and ensure every deadline is met without stress.
2026 has two changes that every UK company founder must specifically address before year-end: the Companies House identity verification deadline in November 2026, and the final P11D cycle due in July 2026 before mandatory payrolling takes effect from April 2027. Both require action that cannot be left to the filing date itself.
AccounTX’s UK Global Desk provides complete annual compliance management for Indian-owned UK limited companies – annual accounts preparation, CT600 filing, PAYE management, VAT returns, P11D reporting, Confirmation Statement filing, and Companies House identity verification support. We also manage the India-side FEMA/ODI annual reporting that runs in parallel with the UK compliance cycle, giving Indian founders a single point of contact for their entire cross-border obligation.
For a comprehensive overview of what is involved in setting up and operating a UK business, download our Setting Up a Business in the UK: A Comprehensive Guide for International Investors (2026/27 Edition) – covering entity structures, tax rates, employment law, banking, and AML requirements.
Contact AccounTX today – tell us your UK company’s year-end date, structure, and current compliance status and we will map out exactly what is due and when, for the remainder of 2026 and into 2027.
About the Author
Satish Sarawagi is a Partner at AccounTX with over a decade of experience advising Indian entrepreneurs on cross-border company formation, international taxation, and multi-jurisdiction compliance across the USA, Singapore, Australia, the UK, and the UAE. He leads AccounTX’s Global Desk practice and has guided 100+ Indian founders through the Singapore Pte Ltd formation and compliance process. Connect on LinkedIn.
