UK Limited Company Compliance Checklist: The 12 Things Every New Director Must Do

Your Complete Compliance Checklist

Congratulations on forming your limited company. Now the real work begins — and we don't mean running your business. We mean staying on the right side of five different regulatory bodies.

Here's everything you need to set up and the deadlines you need to track.

1. Register for Corporation Tax with HMRC

When: Within 3 months of starting to trade

You must tell HMRC that your company is active and liable for Corporation Tax. You'll receive a Unique Taxpayer Reference (UTR) by post within a few weeks.

Failure to register can result in penalties and interest on unpaid tax.

2. Set Up Your Accounting Period

When: Immediately

Your first accounting period starts on the date of incorporation and usually runs to your company's accounting reference date (ARD) — normally the last day of the month in which you incorporated.

Your annual accounts must be filed with Companies House within 9 months of your ARD. Your Corporation Tax return (CT600) is due 12 months after the end of the accounting period.

3. Register for PAYE (If You Have Employees)

When: Before your first payday

If you're paying yourself a salary, hiring staff, or providing benefits-in-kind, you must register as an employer with HMRC. PAYE returns are due monthly (or quarterly if approved).

4. Register for VAT (If Required)

When: Within 30 days of exceeding the £90,000 threshold (2026/27)

You must register for VAT if your taxable turnover exceeds the threshold in any 12-month period. You can also register voluntarily. Once registered, you'll need to file quarterly VAT returns via Making Tax Digital.

5. Set Up Auto-Enrolment (If You Have Staff)

When: From your first employee's start date

All employers must automatically enrol eligible workers into a qualifying workplace pension scheme. You must also complete a declaration of compliance with The Pensions Regulator within 5 months of your duties start date.

6. Register with the ICO

When: As soon as you process personal data

If you hold any personal data — customer emails, employee records, CCTV — you must pay the ICO data protection fee. This starts at £40/year for small businesses.