Do limited companies have any filing requirements?


I’m aware that limited companies have got regular requirements for accounting and tax responsibilities. However, I am wondering what sort of filing requirements a company would have with HMRC and Companies House. Can anyone help me out?




Limited companies have lots of filing requirements for both Companies House and HMRC:

  • Annual return - must be filed at Companies House at least once every 12 months.
  • Annual accounts - must be delivered to Companies House every year.
  • Company Tax Return and full statutory accounts - must be completed for HMRC every year.
  • VAT Returns - VAT registered companies should complete VAT returns for HMRC every 3 months.
  • PAYE reports- Companies that are registered as employers must operate PAYE as part of their payroll and send regular and end-of-year reports to HMRC.
  • Self-Assessment tax return - any director or shareholder who is registered for Self-Assessment must complete a tax return for HMRC every year.
  • Changes to company details - must be reported to Companies House as soon as possible. Some changes must be reported within a strict timeframe.

Company directors are responsible for ensuring all of these requirements are met, but individual directors and shareholders are responsible for their own Self-Assessment registration and filing responsibilities.

You may wish to appoint an accountant to do your accounts and tax returns, or you can take care of these tasks yourself if you are happy and able to do so.

2 years ago

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