Calculator · dates
Key dates for a new UK company
Enter the date of incorporation to see when the first accounts, confirmation statement and Corporation Tax are due.
Key dates
| What | Due by | Why |
|---|---|---|
| First accounting reference date | 31 October 2027 | Last day of the month of incorporation, one year on |
| First accounts due to the registrar | 1 July 2028 | 21 months after incorporation |
| First confirmation statement due | 15 October 2027 | Review period ends 12 months after incorporation; 14 days to file |
| Register for Corporation Tax by | 1 January 2027 | Within 3 months of starting to trade (HMRC) |
| Corporation Tax period 1 ends (1 October 2026 to 30 September 2027) | 30 September 2027 | A tax period lasts at most 12 months |
| Corporation Tax period 1: tax payment due | 1 July 2028 | 9 months and 1 day after the period ends (HMRC) |
| Corporation Tax period 1: company tax return (CT600) due | 30 September 2028 | 12 months after the period ends (HMRC) |
| Corporation Tax period 2 ends (1 October 2027 to 31 October 2027) | 31 October 2027 | A tax period lasts at most 12 months |
| Corporation Tax period 2: tax payment due | 1 August 2028 | 9 months and 1 day after the period ends (HMRC) |
| Corporation Tax period 2: company tax return (CT600) due | 31 October 2028 | 12 months after the period ends (HMRC) |
| Second-year accounts due | 31 July 2029 | 9 months after the next accounting reference date (31 October 2028) |
| Second confirmation statement due | 15 October 2028 | Review period ends 12 months after the last one; 14 days to file |
| VAT | — | VAT dates depend on when you register and the quarters HMRC gives you; enter your VAT quarter end to see them. |
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How each date is worked out
Accounting reference date. When a company is incorporated, the registrar sets its accounting reference date (ARD) to the last day of the month it was formed in. The first financial year runs from incorporation to that date one year later, so it is usually a little longer than twelve months. A company formed on 15 October 2026 has a first ARD of 31 October 2027.
First accounts. A private limited company's first accounts are due 21 months after the date of incorporation. Every later set is due 9 months after the ARD, so the yearly rhythm settles after the first year.
Confirmation statement. The first review period ends 12 months after incorporation and the statement must be filed within the next 14 days. After that, a statement is due every year on the same pattern, even if nothing about the company has changed.
Corporation Tax. HMRC must be told within 3 months of the company starting to trade. Corporation Tax is worked out for accounting periods of no more than 12 months, so when the first financial year is longer, it is split in two: the first 12 months from the start of trading, then the few days or weeks up to the ARD. Each period has its own payment date, 9 months and 1 day after it ends, and its own company tax return (CT600), due 12 months after it ends. These payment dates are for companies below HMRC's £1.5 million threshold for quarterly instalments; companies above it pay in instalments, which this tool does not cover.
VAT. Nothing about VAT follows from the date of incorporation. A company registers when its taxable turnover passes the threshold or chooses to register earlier, and HMRC then assigns the quarters. Once you know a quarter end, the return and payment are due 1 calendar month and 7 days after it.
The rules come from the registrar's and HMRC's published guidance for a typical private limited company with no changes to its accounting reference date. Public companies, and companies that have shortened or extended a period, have different dates. When in doubt, the company's record on the register and its HMRC online account are the source of truth.
Common questions
What if I changed the accounting reference date?
This tool assumes the date the registrar sets automatically. If you shortened or extended the first period, the accounts and tax dates move with it, so check the company's record on the register.
Does this apply to a dormant company?
The accounts and confirmation-statement dates still apply to a dormant company. Corporation Tax dates apply only once the company starts trading, and HMRC should be told if it is dormant.
What is a CT600?
The CT600 is the company tax return sent to HMRC for each Corporation Tax accounting period. It is due 12 months after the period ends, but the tax itself is normally due earlier, 9 months and 1 day after.
Are these dates official?
No. They are worked out from the published rules for a typical private limited company. The registrar and HMRC are the source of truth: check the company's record on the register and your HMRC online account.
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Figures for the 2026/27 tax year as published at the time of writing; always check gov.uk before acting. Not tax advice.