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📅 Last updated: March 2026 — 2025/26 tax year UK Limited Companies

What does my accountant need to do for my limited company each year — and what am I paying for?

Direct Answer

A limited company accountant handles six core obligations every year: (1) annual accounts filed at Companies House, (2) corporation tax return (CT600) to HMRC, (3) your personal Self Assessment tax return, (4) confirmation statement at Companies House, (5) VAT returns (quarterly if applicable), and (6) payroll and RTI submissions. Missing any of these has automatic financial penalties. Most contractors pay £70–£130/month for all of this included in a fixed monthly fee.

The six core annual obligations

1

Annual Accounts — Companies House 9 months after year end

Statutory accounts showing profit/loss and balance sheet. Late filing penalty starts at £150, escalating to £1,500 for over 6 months late.

2

Corporation Tax Return (CT600) — HMRC 12 months after year end

Reports your taxable profits to HMRC. Corporation tax payment is due 9 months and 1 day after year end — earlier than the CT600 filing deadline.

3

Personal Self Assessment Tax Return 31 January

Reports your salary, dividends, and any other income. Tax year: 6 April to 5 April. Payment also due 31 January (plus payments on account in July).

4

Confirmation Statement — Companies House Within 14 days of anniversary

Confirms your company's registered details are correct. Fee: £34 online. Not the same as annual accounts — a separate, simpler filing.

5

VAT Returns (if VAT registered) 1 month + 7 days after quarter

Usually quarterly, submitted online via MTD-compatible software. Points-based penalty system — accumulate 4 points = £200 fine.

6

Payroll and RTI On/before each pay date

Real Time Information (RTI) Full Payment Submission to HMRC each time you run payroll. Year-end P60 issued to all employees by 31 May.

Deadlines at a glance

ObligationDeadline
Corporation tax payment9 months + 1 day after year end
Annual accounts (Companies House)9 months after year end
CT600 (HMRC)12 months after year end
Confirmation statementWithin 14 days of anniversary
Self Assessment filing31 January
Self Assessment payment31 January + 31 July (payments on account)
P60 to employeesBy 31 May
VAT return1 month 7 days after quarter end

What should be included in a monthly fee?

Standard inclusions (£70–£130/month)

Annual accounts preparation and filing

CT600 preparation and filing

Self Assessment tax return (director)

Confirmation statement

Payroll for 1 director

Software licence (FreeAgent/Xero)

Unlimited email queries

Usually charged as extras

Additional employees on payroll

VAT return preparation (+£20–£30/month)

IR35 contract reviews

Company formation

P11D (benefits in kind reporting)

Why it matters who you use

Unqualified "accountants" can file returns legally in the UK — no qualification is required by law.

Look for ACCA, ACA/ICAEW, or CIMA qualified firms — regulated and insured.

Niche contractor accountants know IR35, dividends, and contractor-specific rules far better than general bookkeepers.

Now you know what you should be getting.

Autobooks includes all six obligations in our fixed monthly fee. No surprises, no extras. From £89+VAT/month.