After you form a UK limited company, the yearly routine has four parts: a confirmation statement and annual accounts filed with Companies House, a Corporation Tax return and payment handled through HMRC, and VAT if registration applies to you. The exact deadlines and thresholds depend on your company’s dates and on current rules, so read the GOV.UK pages linked below and agree a calendar with your accountant. This guide explains the logic, so you know what to ask.
The calendar logic across the year
A UK Ltd does not run on one shared calendar. Its dates are tied to the day it was incorporated and to its accounting period, which means two companies formed in different months have different deadlines. The simplest way to stay on top of this is to create a single calendar for the company that lists each filing, who is responsible for it and the date it falls due, and to fill it from your Companies House and HMRC accounts, not from memory.
Think of the obligations as two groups. Companies House deals with the public record of the company: who runs it, who owns it, where it is registered and its annual accounts. HMRC deals with tax: Corporation Tax and, where relevant, VAT. Missing a date with either body can lead to penalties or to other consequences, so we recommend setting reminders well before each due date. We do not quote specific penalty figures here, because they change.
What a confirmation statement is
The confirmation statement is a periodic filing in which the company confirms that the information Companies House holds is correct. It typically covers things like the registered office, directors, shareholders and the nature of the business. Nothing is calculated in it; it is a check that the record is up to date. The GOV.UK page on filing a confirmation statement explains the process and the date rules.
If the details have changed during the year, for example a new director or a new address, some changes need to be notified separately and not only at the confirmation statement. Ask your accountant or company secretary service which changes need an immediate filing.
Annual accounts and Companies House
A limited company prepares annual accounts and files them at Companies House. What the accounts must contain depends on the company’s size and circumstances, and the GOV.UK guidance on annual accounts sets out the current requirements and deadlines. Accounts filed at Companies House are generally part of the public record, which is worth knowing if privacy matters to you.
Bookkeeping throughout the year is what makes this step manageable. Keep invoices, bank statements and expense records in order as you go, because rebuilding twelve months of records at the end is slow and error-prone.
Corporation Tax and HMRC
A UK company is generally within the scope of Corporation Tax, and HMRC expects a company tax return as well as payment, each with their own timing. The company’s accounting period, profits and activities all feed into that. Start from the GOV.UK page on Corporation Tax to see how registration, returns and payment work.
A common surprise for new owners is that the tax return is a separate task from the accounts at Companies House, even though both draw on the same figures. Plan for both, and ask your accountant how they will coordinate them.
VAT registration: when it comes up
VAT is a separate registration with HMRC. Whether you must register, or may choose to, depends on your sales, where your customers are and what you sell, and the thresholds change from time to time. The GOV.UK page on registering for VAT is the place to check the current position. We do not state whether you need to register.
If you do register, the company takes on regular VAT returns and record-keeping rules. That is one more recurring item for the calendar, so decide with your accountant whether the timing makes sense for your business.
Identity verification and registered office
Every UK company needs a registered office with an address in the UK, and Companies House uses it for official post. If you live abroad, the registered office is usually a service address, and it is important that mail sent there actually reaches you. Missed official letters are a real risk for owners who live elsewhere.
Companies House has also been introducing identity verification for directors and others connected to a company. How and when it applies depends on your role and on the rollout, and we do not describe it as required in every case. Check the Companies House identity verification guidance for the current rules for your situation.
Questions to ask your accountant
A UK accountant who works with non-resident directors can answer what we cannot. Useful questions include:
- Which dates apply to my company, based on its incorporation date and accounting period?
- Who will prepare and file the accounts and the Corporation Tax return?
- Do I need to register for VAT now, and what would change if I did?
- How will I be notified if Companies House or HMRC writes to the registered office?
- How does my country of residence treat the company, and what reporting do I owe at home?
Frequently asked questions
Do I have to live in the UK to run a UK Ltd?
Check the GOV.UK company formation pages and ask an adviser about your position. We do not make claims about residency, and owning a company does not give you any right to live or work in the UK.
What happens if I miss a filing?
Late filings can carry penalties and other consequences, depending on the filing and the body involved. The GOV.UK pages describe the current rules, so check them rather than relying on this article.
Is the confirmation statement the same as the annual accounts?
No. The confirmation statement confirms company details, whereas the accounts report the company’s finances. They are separate filings with their own deadlines.
Can Apex Global World handle these filings for me?
Our UK package lists confirmation statement and Corporation Tax filing support, among other items. The current scope and terms are on the current pricing page, so confirm what is included before you decide.
If you want help setting this up
If you are planning a UK company and want to know how the yearly routine would work, start with our UK Ltd formation services page. When you are ready, the company formation application form is there, with no pressure to proceed.