Definition
The accounting reference date (ARD) is the date a company’s financial year ends each year, often called its year end. Companies House sets the first ARD automatically as the last day of the month in which the first anniversary of incorporation falls, and the same date then applies every year. A private company’s annual accounts are due at Companies House 9 months after its ARD.
Example
A company incorporated on 6 April 2025 has a first ARD of 30 April 2026, then 30 April every year. Its first accounts cover just over 12 months, so they are due 21 months after incorporation, on 6 January 2027. For HMRC, that first period splits into two Corporation Tax accounting periods, each needing a CT600.
Changing the ARD
Directors change the ARD using form AA01, or online, before the filing deadline for the period being changed. A period can currently be shortened as often as needed, but extended only to a maximum of 18 months and only once every five years, with limited exceptions. From 1 April 2028, shortening more than once in five years will need a business reason. Tell HMRC too, because the Corporation Tax accounting period usually changes.
ARD vs accounting period
The ARD is a Companies House concept. HMRC’s accounting period for Corporation Tax can never be longer than 12 months. Both dates are set out in Companies House filing deadlines.
Related questions
- Can I get more time to file my company accounts? Only by applying to Companies House before the deadline, because of an event outside your control.
- When is my confirmation statement due? It follows its own 12-month review period, not the ARD.
Related terms
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Accounting period
An accounting period is the period covered by a company's Company Tax Return (CT600) and used to calculate its Corporation Tax.
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Annual accounts
Annual accounts, also called statutory accounts, are the financial statements a UK limited company prepares at the end of each financial year.
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Companies House late filing penalty
A Companies House late filing penalty is an automatic civil penalty charged to a company whose annual accounts arrive after the filing deadline.
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Companies House
Companies House is the UK's registrar of companies, an executive agency sponsored by the Department for Business and Trade.
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