Companies have their own financial year end given by companies house, this is usually twelve months after they initially set up. They then have 9 months from their financial year end to file their abbreviated accounts with companies house and 12 months to file their corporation tax return and accounts with HMRC. However, even though the company has 12 months to file the corporation tax return, any amount due to HMRC must be paid 9 months and 1 days after their financial year end.
Frequently asked question