The UK company filing calendar: every deadline an Arab director must track
By Ibrahem Almahawe
Key takeaways for Arab directors
- 1Annual accounts are due 9 months after your accounting year end, not a shared calendar date
- 2Confirmation statement due within 14 days of your company's incorporation anniversary, every year
- 3Corporation tax payment due 9 months and 1 day after year end; CT600 return due at 12 months, payment comes first
- 4Existing directors provide their personal code with the next confirmation statement during the transition
- 5All deadlines are personal to your company, get your specific dates and set reminders for each
Frequently asked questions
- When are annual accounts due for a UK limited company?
- Statutory annual accounts are due with Companies House precisely 9 months after the end of your company's accounting reference period (accounting year end). For a first accounting period, the deadline is 21 months from incorporation or 3 months from the accounting reference date, whichever is longer.
- What is the statutory filing deadline for the confirmation statement?
- The confirmation statement must be delivered to Companies House within 14 days after the end of your 12-month review period. Filing late is a criminal offence under the Companies Act 2006 and can trigger compulsory strike-off action.
- Why is UK Corporation Tax payment due before the CT600 return is filed?
- Under HMRC statutory rules, Corporation Tax payment is due 9 months and 1 day after the end of the accounting period, whereas the CT600 tax return itself is due at 12 months. Interest at 7.75% per annum accrues daily on any unpaid tax from day 1 after the payment deadline.
- Can two companies incorporated on identical dates have different statutory deadlines?
- Yes. Statutory filing deadlines are governed by each company's individual Accounting Reference Date (ARD) and incorporation anniversary, not a universal calendar date. If one company shortens or lengthens its accounting period, its filing calendar changes accordingly.
Fileminder’s take, written for Arab UK company directors
The most common misconception Arab directors hold about UK company compliance is that deadlines are calendar-based, that everything falls due in January, or at the UK tax year end in April, or at some shared annual point. They don't. Almost every UK company filing deadline is tied to your company's specific dates: when it was incorporated, when its accounting year ends, when it last filed. Two companies registered in the same month can have entirely different filing schedules.
Annual accounts are due nine months after the end of your company's accounting year. If your financial year runs from 1 April 2025 to 31 March 2026, your accounts are due with Companies House by 31 December 2026, not at any common year-end date. For newly incorporated companies, the first set of accounts covers the period from incorporation to the chosen year-end date, and the deadline is calculated from there. Miss this deadline and the late filing penalty clock starts immediately.
The confirmation statement has a separate deadline. It must be filed within 14 days after the end of the review period, every year, whether or not the company traded. Check the register for the exact date. Late filing is an offence and Companies House may issue a financial penalty.
Corporation tax adds two more dates to track. The CT600 return is due 12 months after your accounting period ends. But the tax payment itself is due 9 months and 1 day after the period ends, a month earlier than the return. If your year ends 31 March 2026, you must pay corporation tax by 1 January 2027 and file the CT600 by 31 March 2027. Missing the payment date means HMRC charges daily interest. Directors who assume both are due at the same time routinely pay late.
Director ID verification adds a fifth deadline, personal to your confirmation statement due date. If your confirmation statement falls due in September, that's when your verification must be complete. The practical implication: if you haven't yet verified, don't wait for November. Your deadline may already have passed or be weeks away. Every Fileminder client receives their full personal deadline schedule on onboarding, a set of specific dates, not approximate months.
Written by
Founder of Fileminder, an AAT Licensed Accountant, and author of the eight-book International Taxation Series. Browse the books →
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Disclaimer
General educational guidance only, not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: May 2026.
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