Year end accounts and corporation tax for Surrey limited companies
Every limited company has two separate obligations after its financial year ends, with two different deadlines and two different places they go.
Most people who come to us have merged them into one in their head — and it is usually the tax one that gets missed.
Two deadlines, and the one people miss
Your accounts go to Companies House. Your corporation tax return goes to HMRC. But the tax itself is payable three months before the return that calculates it is even due.
| What | Where | When |
|---|---|---|
| First set of accounts | Companies House | 21 months from incorporation |
| Later accounts | Companies House | 9 months after your year end |
| Corporation tax payment | HMRC | 9 months and 1 day after your year end |
| Corporation tax return (CT600) | HMRC | 12 months after your year end |
| Confirmation statement | Companies House | Within 14 days of your review period ending |
The payment deadline arrives before the filing deadline. That is the trap, and it is the single most common reason a first-year company gets a penalty.
What you actually pay
Corporation tax is not one rate. Between the two thresholds, marginal relief produces an effective rate higher than the headline 25%.
| Taxable profit | Rate |
|---|---|
| Up to £50,000 | 19% — small profits rate |
| £50,000 to £250,000 | Marginal relief — an effective 26.5% on the slice between |
| Over £250,000 | 25% — main rate |
Both thresholds are divided by the number of associated companies you have. Running two companies halves them, which catches people out every year.
What we do
Statutory accounts
Prepared and filed at Companies House, in the right format, before the deadline rather than on it.
Corporation tax return
Your CT600 prepared and filed with HMRC, with the computation explained rather than attached.
Tax told to you early
What you owe and when, in time to plan for it — not the week before it leaves your account.
Confirmation statement
Filed each year, with your registered details kept current and the lawful purpose statement made.
Salary and dividend review
Looked at before the year closes, while it can still be changed. Dividend rates rose in April 2026.
Companies House correspondence
We deal with the letters. Most of them matter less than they look, and a few matter more.
The change coming in 2028, and why it matters now
From April 2028 Companies House closes web and paper filing for accounts entirely. Everything will have to be filed through commercial software in a format called iXBRL. Abridged accounts disappear, and small companies and micro-entities will have to file a profit and loss account for the first time.
If you currently self-file for free, that route is ending. HMRC's own free joint accounts and tax filing service already closed on 31 March 2026 — so for many small companies the free option has already gone.
Schedule a 20 min Free Review with me.
I offer a review, not a sales call — which may or may not lead anywhere. Most people come away with two or three things worth far more than twenty minutes.
What we cover
- 01Every deadline mapped for your company
- 02What your corporation tax will actually be
- 03Whether your salary and dividend split still works