Two deadlines run every UK limited company: accounts and the confirmation statement. Miss the first and you get an automatic penalty starting at £150. Miss the second and Companies House can strike the company off.
Neither moves for weekends or bank holidays. Neither is negotiable after it has passed.
Here is every Companies House date you need for 2026, how each is calculated, and what happens when you miss it.
Accounts filing deadlines
| Situation | Private company or LLP | Public company |
|---|---|---|
| First accounts (first period longer than 12 months) | 21 months from incorporation, or 3 months from the accounting reference date — whichever is longer | 18 months from incorporation, or 3 months from the ARD — whichever is longer |
| Subsequent accounts | 9 months after the accounting reference period ends | 6 months after the period ends |
Filing accounts with Companies House is free on every route — online, by commercial software, or on paper.
How the 9 months is counted
The rule is not “nine calendar months and then round up”. It works like this:
- If your accounting reference date is the last day of a month, the deadline is the last day of the month nine months later. A 31 May year end gives a 28 February deadline (29 February in a leap year), not 31 March.
- If your ARD falls mid-month, the deadline is the corresponding date nine months on. A 15 June year end gives a 15 March deadline.
- Where no corresponding date exists, it clamps to the last day of that month.
Accounts deadline by year end
| Accounting reference date | Accounts due at Companies House |
|---|---|
| 31 January | 31 October |
| 28 or 29 February | 30 November |
| 31 March | 31 December |
| 30 April | 31 January |
| 31 May | 28 February (29 in a leap year) |
| 30 June | 31 March |
| 31 July | 30 April |
| 31 August | 31 May |
| 30 September | 30 June |
| 31 October | 31 July |
| 30 November | 31 August |
| 31 December | 30 September |
First accounts, worked
A company incorporated on 10 January 2026 gets a default accounting reference date of 31 January 2027. Its first accounting period runs from 10 January 2026 to 31 January 2027 — longer than 12 months, so the first-accounts rule applies.
- 21 months from incorporation: 10 October 2027
- 3 months from the ARD: 30 April 2027
The longer of the two wins, so the first accounts are due by 10 October 2027. First-year companies routinely assume the nine-month rule applies and either file months early for no reason, or shorten the first period and then file late.
Confirmation statement deadlines
The confirmation statement (form CS01) is a separate filing. It confirms that the information Companies House holds is correct — registered office, directors, PSCs, shareholders, SIC codes.
| Rule | |
|---|---|
| How often | At least once every 12 months |
| Review period | 12 months, ending on your confirmation statement date |
| Deadline | Within 14 days of the end of the review period |
| Online fee | £50 |
| Paper fee | £110 |
| Filing when nothing has changed | Still required |
The fee is per payment period, not per filing. You pay £50 once in each 12-month payment period. Additional statements filed during the year — after a share transfer, say — cost nothing extra.
Filing early resets the clock. You do not have to wait for the review period to end, but filing early sets a new confirmation statement date and the next review period starts the day after it. Check your current date on the public register rather than working it out from memory.
Dormant and non-trading companies file too. No exemption.
Changing your accounting reference date
Changing your year end changes your accounts deadline. The rules are tighter than most directors expect.
| Rule | Detail |
|---|---|
| Which years you can change | The current financial year, or the one immediately before it |
| Shortening | As many times as you like. Minimum 1 day |
| Lengthening | Maximum 18 months, and only once every 5 years |
| Exceptions to the 5-year rule | Company in administration, aligning with a parent or subsidiary, or special permission from Companies House |
| Effect on the deadline | Changing the ARD resets the filing deadline — except when lengthening the first financial year |
| When accounts are overdue | You cannot change the ARD |
| Existing extension | Any extension you already had no longer applies |
One trap is worth spelling out. If you shorten your year end and the new deadline has already passed, you get a late filing penalty immediately. Shortening is not a way out of an approaching deadline.
Changing your Companies House year end normally changes your Corporation Tax accounting period too, so tell HMRC separately.
Applying for more time
You can apply to extend an accounts deadline, but only if:
- an event outside your control has stopped you filing — illness, fire, loss of records
- you apply before the deadline passes
- you have not already extended that year’s deadline
The law caps the total filing period at 12 months, so extensions are limited and are granted only where the reasons are exceptional. An approved extension does not change your future deadlines. Apply online, and keep preparing in the meantime — do not wait for a decision.
Late filing penalties
Accounts filed late attract an automatic penalty. There is no discretion and no grace period.
| How late | Private company or LLP | Public company |
|---|---|---|
| Not more than 1 month | £150 | £750 |
| More than 1 but not more than 3 months | £375 | £1,500 |
| More than 3 but not more than 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
The penalty doubles if accounts are filed late in two successive financial years.
These bands have been unchanged since 2009 and did not change in 2026.
The confirmation statement works differently. There is no fixed late filing penalty, but Companies House can impose a financial penalty and the registrar can begin striking the company off the register. Failing to file accounts or confirmation statements is also a criminal offence for which directors can be personally prosecuted.
Weekends and bank holidays do not help you. A deadline landing on a Sunday stays that Sunday. Delivery means actual receipt in an acceptable format — which is why accounts rejected a day before the deadline so often become a penalty.
How the Companies House dates fit with HMRC
Companies House is only half of it. Your Corporation Tax dates run on a different clock.
| Filing | Deadline |
|---|---|
| Accounts to Companies House | 9 months after the accounting reference period ends |
| Corporation Tax payment to HMRC | 9 months and 1 day after the accounting period ends |
| CT600 Company Tax Return to HMRC | 12 months after the accounting period ends |
The payment deadline falls roughly three months before the return deadline. For a 31 March year end: accounts due 31 December, tax payable by 1 January, return due by 31 March. You calculate and pay before you are required to declare.
Since 1 April 2026 the HMRC side also needs commercial software — HMRC’s free filing service closed on 31 March 2026. Companies House filing remains free, and web filing works until April 2028, when all accounts must be filed via commercial software in iXBRL.
Frequently asked questions
When are my company accounts due?
Nine months after the end of your accounting reference period, if these are not your first accounts. A 31 March year end means a 31 December deadline. First accounts covering a period longer than 12 months are due 21 months from incorporation, or 3 months from the accounting reference date, whichever is longer.
How much is the confirmation statement fee in 2026?
£50 to file online and £110 on paper, payable once per 12-month payment period. Additional statements filed during the same payment period cost nothing extra.
Can I get an extension on my accounts deadline?
Only for an exceptional reason outside your control, and only if you apply before the deadline passes. Companies House will not extend a deadline that has already gone, and the law caps the total filing period at 12 months.
What happens if I file my confirmation statement late?
There is no fixed penalty band, but Companies House can impose a financial penalty and the registrar can start striking the company off the register. Not filing is also a criminal offence for which directors can be personally fined.
Does changing my year end give me more time to file?
Sometimes. Changing the accounting reference date resets the accounts filing deadline — except when you are lengthening your first financial year. You cannot change the date at all once accounts are overdue.
Never miss a deadline again
Deadlines are the easiest part of compliance to get right and the most expensive to get wrong. The £150 minimum penalty is usually the smallest cost — the rejected filing, the scramble and the doubled penalty next year add up faster.
SmartFiling files micro-entity accounts from £299, including FRS 105 accounts, the CT600, iXBRL tagging and submission to both Companies House and HMRC. Every filing is reviewed and signed off by an ICAEW Chartered Accountant, with a seven working day turnaround from receiving your records.
