Running a limited company in the UK means keeping on top of multiple tax and filing deadlines throughout the year. Missing key dates can result in penalties, interest charges, and unwanted HMRC attention. Here’s your essential 2025 guide to limited company tax deadlines, helping you stay compliant and organised.
1. Corporation Tax Deadlines
a) Corporation Tax Payment
- Due 9 months and 1 day after the end of your company’s accounting period
- Example: For a year-end of 31 March 2024, tax is due by 1 January 2025
b) Corporation Tax Return (CT600)
- Must be filed within 12 months of the end of the accounting period
- Example: For a year-end of 31 March 2024, CT600 is due by 31 March 2025
2. Companies House Deadlines
a) Annual Accounts
- Due 9 months after the accounting period ends
- Example: For a year-end of 31 March 2024, accounts must be filed by 31 December 2024
b) Confirmation Statement
- Must be filed annually within 14 days of your ‘confirmation date’ (usually the anniversary of company formation)
3. PAYE and National Insurance (if applicable)
- Monthly payments of PAYE and NI are due by the 22nd of each month if paying electronically
- FPS (Full Payment Submission) must be submitted on or before each payday
- EPS (Employer Payment Summary) due by the 19th of the following month if reclaiming statutory payments or reducing liabilities
4. VAT Deadlines (if VAT-registered)
- Quarterly VAT returns are typically due 1 month and 7 days after the VAT quarter ends
- VAT must be paid by the same deadline
- Businesses under Making Tax Digital (MTD) must file VAT returns using compatible software
5. Other Important Dates
a) Self Assessment (for directors/shareholders)
- 31 January 2025 – Deadline to file 2023/24 tax return and pay any tax due
b) P60 and P11D
- P60 must be issued to employees by 31 May 2025
- P11D (reporting benefits in kind) and P11D(b) (Class 1A NICs) are due by 6 July 2025
- Class 1A NICs must be paid by 22 July 2025 (if paying electronically)
Penalties for Late Filing
Failing to meet deadlines can result in:
- £100–£1,500 fines for late accounts or returns
- Daily penalties for prolonged delays
- Interest and surcharges on late tax payments
- Possible HMRC enquiries or audits
How Eclat Accountancy Can Help
We help limited companies:
- Track all tax and filing deadlines
- Prepare and submit returns on time
- Set up reminders and calendar alerts
- Avoid late penalties and maintain full compliance
Final Thoughts
Staying on top of your company’s tax deadlines in 2025 is vital for cash flow, compliance, and peace of mind. Whether you need a full service accountant or just help with deadlines, we’re here to keep your business on track.
Contact Eclat Accountancy today to ensure you never miss a tax deadline again.
