The documents you submit will be published by Companies House on its website and can be viewed by anyone. If you prepare your annual accounts using the financial reporting standard for micro-entities ( FRS 105) then you need to submit two documents from your Annual Accounts to Companies House: the Statement of Financial Position and the Footnotes. What needs to be filed with Companies House Statement of Financial Position – A snapshot at your company’s accounting period end date showing the cumulative value of a business based on its assets, liabilities, capital, and reserves (you can see an example of a Statement of Financial Position generated by our Crunch system).įootnotes – Information about the transactions between your company and its directors (such as loans, advances and guarantees). Income Statement – This document shows the profit (or loss) you made for the accounting period. The Annual Accounts you need to submit to HMRC are made up of the following. The remaining amount – your profit – will then be used to calculate how much Corporation Tax your company must pay. Your Company Tax Return (CT600) contains details of your company’s income, less any tax allowances and expenses. What needs to be filed with HMRC Company Tax Return It’s normally the same 12 months as the company financial year covered by your annual accounts. Your accounting period for Corporation Tax is the time covered by your Company Tax Return. Pay Corporation Tax or tell HMRC that your limited company does not owe anyĩ months and 1 day after your ‘accounting period’ for Corporation Tax endsġ2 months after your accounting period for Corporation Tax ends To file annual accounts with Companies Houseĩ months after your company’s financial year ends To file your company’s first accounts with Companies HouseĢ1 months after the date you registered with Companies House You need your accounts and tax return to meet the following deadlines for filing with Companies House and HM Revenue and Customs (HMRC). Deadlines for filing company accounts and tax returnsĪfter the end of its financial year (‘year-end’ or ‘accounting period’), t he government requires your limited company to prepare: When filing your limited company accounts, a good accountant can help you understand what you need, or you can plough through the detailed guidelines on the gov.uk website. Please note that this is just an overview of what's required for your year-end accounts. It's also the date the clock starts ticking for a limited company to send certain documents to HMRC and Companies House.Once you've understood how much corporation tax your limited company is required to pay, you'll need to begin the filing process promptly. What is a company year end?Ī company 'Year End' is the date your company’s accounting period ends. A company year end can be a daunting undertaking for first-time limited company directors, but with our comprehensive checklist, you'll know exactly what you need to do.
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