Your Limited Company director’s responsibilities and key dates throughout the financial year – what you need to file with HMRC and Companies House
As a director of your Limited Company, you have legal responsibilities such as filing and submitting various forms and returns to Companies House and HMRC throughout the financial year. Failing to do so will result in penalties, fines and unnecessary stress. If you’re new to the world of contracting, you may be unaware of what those deadlines are, and what’s expected of you and when.
In this blog we highlight the key dates a Limited Company director will need to be aware of, in order to keep up to date with your legal responsibilities that come with being a director. Also to keep you on the right side of HMRC!
The tax year 2025 – 26
The UK’s tax year runs from 6 April to 5 April the following year. The following dates outline some or all of the obligations you’re required to meet throughout the financial year:
April 2025
6 April – The start of the 2025/26 tax year
19 April – Deadline for employers to submit their Final Payment Submission (FPS) and the Employer Payment Summary (EPS) for the 2024/25 tax year
22 April – Deadline for electronic PAYE payments for March 2025
May 2025
31 May – If you employ any staff, you must provide your employees with their P60s Shows the total amount you’ve been paid through your Limited Company, including the amount of tax you’ve paid in that tax year. for the 2024/25 tax year
July 2025
6 July – Deadline for employers to report employee benefits and expenses using the P11D form Summarises the value of benefits in kind given to employees and directors in a tax year. , and to submit the accompanying P11D(b)
19 July – Is the payment deadline for Class 1A National Insurance Contributions as per P11D submissions
31 July – The second payment on account You must make payments on account every year if the total amount of outstanding tax from the previous tax year exceeded £1,000. for the 2024/25 tax year is due for Self Assessment Tax Return
October 2025
5 October – Deadline to register for Self-Assessment As a director/shareholder of your Limited Company, you must submit an annual Self Assessment, detailing your personal income and allowances to HMRC. It may include employment income, dividends paid to yourself from your company, and any other sources of income such as rental or sole trader income. if you’re self-employed or have income that’s not taxed at source
31 October – Deadline for submitting your paper Self-Assessment Tax Return for the 2024/25 tax year (if applicable and you don’t file your self-assessment tax return online)
January 2026
31 January – Deadline to submit your online Self-Assessment Tax Return for the 2024/25 tax year
Deadline to pay any tax owed for 2024/25
The first payment on account for the 2025/26 Self-Assessment Tax Return
April 2026
5 April – End of the 2025/26 tax year
Accounting Filing Deadlines and Confirmation Statements
Annual Accounts – Limited Companies must file their annual accounts with Companies House by the deadline, which typically is 9 months after the end of your company’s financial year. For example, if your year end is 31 March 2025, the filing deadline is 31 December 2025.
Confirmation Statement Contains information about your company, the director/s, and any other administrative arrangements. It must also contain information about any Persons of Significant Control that are involved in your business. – Limited Companies must file a confirmation statement with Companies House once a year, which confirms your company details. The deadline is typically 12 months after the previous confirmation statement or incorporation date.
Corporation Tax You’ll need to pay Corporation Tax to HMRC if your company made a profit during the accounting period. – Limited companies typically are required to pay Corporation Tax 9 months and 1 day after the end of your company’s financial year. For example, if your year end is 31 March 2025, the payment deadline is 1 January 2026.
Limited companies must file a Corporation Tax Return (CT600) Once a year you must file a CT600 form with HMRC, which includes details of your company’s income, minus any tax allowances or business expenses. What’s left is your taxable profit, and this will be used to calculate the total amount of Corporation Tax your company is due to pay. with HMRC, this is typically once a year if the period is no more than 12 months long. For example, if your year end is 31 March 2025, the submission deadline is 31 March 2026. This would normally be filed the same time as your accounts are submitted with Companies House.
Quarterly VAT Deadlines
If you are VAT registered, you’d normally file your VAT returns If your company is VAT registered, it is most likely that you are required to submit VAT returns to HMRC every 3 months in line with the quarters selected. You must keep your VAT records digitally and use compatible Making Tax Digital software to submit your VAT returns. quarterly. Your deadlines will depend on your VAT accounting period, but will usually align with your company year end. For example:
7 May 2025 – Deadline for the VAT period ending 31 March 2025
7 August 2025 – Deadline for the VAT period ending 30 June 2025
7 November 2025 – Deadline for the VAT period ending 30 September 2025
7 February 2026 – Deadline for the VAT period ending 31 December 2025
The filing deadline mirrors the payment deadline for VAT payable to HMRC.
Ongoing Monthly Deadlines
PAYE and National Insurance Employee’s NI must be paid if your salary exceeds the Primary Threshold. If you also pay yourself or any employees/directors above the Secondary Threshold your company must also pay Employer’s NI. Income Tax will be payable on behalf of employees above the personal allowance. – Full Payment Submission (FPS) and Employer Payment Summary (EPS) are due by the 19th of each month. Most companies will pay PAYE to HMRC on a quarterly basis and paid by the 22nd in the months of July, October, January and April.
CIS (Construction Industry Scheme) Returns – Due by the 19th of each month.
SG’s top tips on how to stay organised
- Use accounting software – Tools like FreeAgent can help automate reminders and streamline your record-keeping
- Consult with your SG Client Director – Your Client Director here at SG is always on hand to help you keep on top of your tax and accounting responsibilities, and understand what’s required from you. Get in touch with them whenever you have a question
- Stay informed – Whilst your SG Client Director is here to help you run your business from a tax and accounting point of view, it’s also important that you keep up to date with HMRC’s latest guidance to ensure compliance. Follow SG’s LinkedIn page to see the latest news and information that affects Limited Company directors
Final thoughts
Staying on top of your tax obligations doesn’t need to be stressful, and by keeping these dates in mind and using the correct tools and support that’s available around you, you’ll meet your deadlines with ease and confidence. As always if you have any questions about anything to do with your company’s accounting and tax, your Client Director is always on hand to help. If you’re yet to join SG Accounting, get in touch today to find out more.
Note: All the information and advice in this blog post was correct at the time of writing.
