UK LTD tax and filing calendar

The annual calendar at a glance

Confirmation statement

• Every company must file one, including dormant companies.
• Fee: £50 online or £110 on paper (from February 1, 2026).
• You must provide a registered email address for the company and confirm that its intended future activities are lawful.
• The statement is not accepted until every director has verified their identity. You enter each director's personal code.
• Failing to file can lead to a fine and to the company being struck off the register.

Annual accounts and Corporation Tax

You file annual accounts with Companies House and the tax return with HMRC. Corporation Tax is due before the return: you pay it 9 months and 1 day after the end of the accounting period, and file the return within 12 months.

Penalties for late accounts increase the longer the delay, and they double if accounts are filed late two years in a row.

VAT: the threshold does not apply to everyone

For businesses established in the UK, the registration threshold is £90,000 of taxable turnover in the last 12 months (since April 1, 2024). The threshold does not apply to sellers not established in the UK (NETPs), however. They must register as soon as they start making taxable supplies in the UK.

The key point: setting up a UK company does not, by itself, make you "established in the UK" in HMRC's eyes. If the company's central management is not in the UK, or it has no permanent staff and technical resources there, a registered or virtual office does not change that. An LTD run from Türkiye may therefore be treated as an NETP.

When a seller established outside the UK sells goods that are in the UK at the point of sale through an online marketplace, the marketplace is responsible for the VAT. Whether your company falls under this rule depends on where it is established, and you must review this with your accountant.

All VAT-registered businesses fall under Making Tax Digital (MTD) and must file their returns digitally.

Companies House identity verification

• Identity verification has been a legal requirement since November 18, 2025, with a 12-month transition period for existing companies.
• Existing directors confirm their verification with their next confirmation statement. New directors must be verified before they are appointed or before the company is incorporated.
• Persons with significant control (PSCs) have a 14-day window to comply.
• There are two official routes: GOV.UK One Login (with a biometric passport, free of charge) or an authorised corporate service provider (ACSP).
• Once verified, you receive an 11-character personal code, which is used for company filings.

Registered office address

Since March 4, 2024, a company's registered office must be an "appropriate address": documents sent there must be expected to reach someone acting on the company's behalf, and their delivery must be capable of being recorded. A P.O. box cannot be used. If Companies House finds that an address is not appropriate, it will change the address, and if the company does not correct it, the strike-off process may begin.