Guide · updated 2026-10-18

When are my first company accounts due?

Last reviewed: 2026-10-18

Enter your date of incorporation to see every first-year date for your company.

Your first accounts are due 21 months after incorporation, then 9 months after each year end. How the date is set, what to file, and what happens if you're late.

The rule

A private limited company's first accounts are due 21 months after the date of incorporation. Every set after that is due 9 months after the accounting reference date (ARD). Public companies get 18 months and 6 months respectively.

How the date is set

The registrar sets your ARD automatically to the last day of the month you incorporated in. A company formed on 15 October 2026 has an ARD of 31 October; its first accounts cover 15 October 2026 to 31 October 2027 and are due by 15 July 2028. You can see the exact date on your company page here, or on the official register.

What you file

Most small companies file micro-entity or small company accounts: a balance sheet, notes, and (for small companies) a profit and loss account. If the company has not traded, dormant accounts are a one-page form. Accounts also go to HMRC with the Corporation Tax return, but those are separate filings with separate deadlines.

Changing the year end

You can shorten the ARD as often as you like and lengthen it once every five years (to a maximum 18-month period), using form AA01. Shortening the first period can bring the first accounts forward; lengthening cannot push the first filing past 21 months.

If you're late

The penalty is automatic and starts at £150, rising to £1,500 for over six months late, and doubles if last year's were also late — see the penalty calculator. Persistent non-filing leads to strike off. Free reminders at 30, 14 and 3 days are the cheapest insurance.

Common questions

General information for UK companies, correct at the date above. Not legal or tax advice; check gov.uk or an accountant for your situation.