Limited Company Accounts and Tax in 2026: Every Deadline, and the Changes Directors Can't Ignore

Running a limited company brings real advantages - and a calendar of legal deadlines that never stops. Miss most of them and penalties are automatic - and a missed confirmation statement can put the company on the road to being struck off. Companies House and HMRC don't send reminders you can rely on. Here's the full picture for 2026, including three changes that catch directors out.

Your company's deadline calendar

Filing	Deadline
First annual accounts	21 months after the date you registered
Annual accounts (after the first year)	9 months after your financial year end
Corporation tax payment	9 months and 1 day after your accounting period ends
Company tax return (CT600)	12 months after your accounting period ends
Confirmation statement	At least once a year (£50 online), within 14 days of your review period ending

Notice the trap in the middle: corporation tax is due before the tax return is. Well-run companies know their tax bill months ahead — that's what year-round bookkeeping buys you. Accountancy service.

Corporation tax in 2026/27: what you'll actually pay

The rates are unchanged this year: 19% on taxable profits up to £50,000, 25% above £250,000, and a sliding scale (marginal relief) in between. That middle zone is where planning matters most - the effective rate on profits between £50,000 and £250,000 is higher than most directors expect, and timing decisions (pension contributions, equipment purchases, year-end planning) genuinely move the number. Corporate Tax service.

Dividends: the rates went up this April

If you pay yourself with a small salary plus dividends, note this year's change: from 6 April 2026, dividend tax rose by 2 percentage points in the basic and higher bands - to 10.75% and 35.75% (the additional rate stays at 39.35%). The tax-free dividend allowance remains just £500.

That means the salary/dividend mix that was right for you in 2024 may not be right in 2026. Try our free [LINK: dividend calculator] for a quick picture, then let us model the full answer including corporation tax.

Identity checks are now law

Since 18 November 2025, directors and people with significant control must verify their identity with Companies House. New directors need a Companies House personal code at incorporation; existing directors verify with their company's next confirmation statement - the statement can't be filed until every director is verified. As an Authorised Corporate Service Provider registered with Companies House, we can verify your identity for you as part of our company secretarial service.

Coming next: software-only accounts filing

Companies House has announced that from April 2028 all company accounts must be filed through commercial software - web and paper filing will close. If your accounts process is still a spreadsheet and a shoebox, this is the moment to modernise it (we'll handle the transition long before the deadline).

Thinking of starting a company instead?

Read our step-by-step guide: Starting a UK Limited Company - A Simple 10-Step Guide - including the current £100 online incorporation fee (£124 by paper) and everything you must do in year one.

Frequently asked questions

When are my limited company accounts due? Your first annual accounts are due 21 months after the date you registered with Companies House. After that, accounts are due 9 months after your financial year end. Corporation tax is payable 9 months and 1 day after the end of your accounting period, and the company tax return is due 12 months after it.

What are the corporation tax rates for 2026/27? The small profits rate is 19% on taxable profits up to £50,000 and the main rate is 25% above £250,000. Between £50,000 and £250,000, marginal relief gives a sliding effective rate between the two.

How are dividends taxed in 2026/27? The first £500 of dividends is tax-free. Above that, dividends are taxed at 10.75% in the basic band and 35.75% in the higher band — both rose by 2 percentage points on 6 April 2026 - and 39.35% in the additional band.

Do company directors have to verify their identity? Yes. Since 18 November 2025 identity verification is a legal requirement for directors and people with significant control. New directors need a Companies House personal code at incorporation, and existing directors verify with their company's next confirmation statement.

We're specialist accountants for limited companies.

Confirmation statements and filings are covered by our company secretarial service.

Planning ahead? see our tax planning service and our business start-up services