Limited company Filing Deadlines

So you've completed your limited company formation. Now, as a director of your recently formed company you have a responsibility to ensure your company meets its Statutory Filing deadlines, Orange Genie Accountancy can help you with this, reminding you of key dates and assisting with the preparation of accounts.

Statutory Accounts

  • Abbreviated Annual accounts to be filed at Companies House within nine months of the year end. (Earlier dates apply to the first year). Late Filing Penalties apply for accounts submitted after the due date
  • Full Annual Accounts & Corporation Tax Return (CT600) to be filed online with HMRC within 12 months of the year end. (Earlier dates may apply to the first year). Penalties apply for returns submitted late.

Corporation Tax

  • Payment of Corporation Tax is due nine months after the year end. (Earlier dates may apply in the first year). Interest will be charged on late tax payments.

Companies House Annual Return (AR01)

  • Prepared at the anniversary of the company’s incorporation, it is then due 28 days after this date and records the details of all officers and shareholders of the company along with details of the registered office address and shareholdings.

VAT

  • If VAT registered, VAT Returns and payments are due to be filed and submitted electronically at the end of the month following each quarter.

As an example:

  • Quarter ending 31st March >  due by 7th May
  • Quarter ending 30th June >  due by 7th August
  • Quarter ending 30th September > due by 7th November
  • Quarter ending 31st December > due by 7th February

PAYE

If you are taking a salary from your company, or paying another employee you will need to open a PAYE scheme and ensure that returns are made under the RTI system.

  • PAYE payment submissions (FPS & EPS) are due to HMRC on or before each employee’s payment date.
  • PAYE/NIC deductions from salary should be paid no later than the 22nd of the end of the month/quarter, if paying electronically.

Assuming that the company is eligible for quarterly payments they will be due by:

  1. Quarter ending 5th April > payment due by 22nd April
  2. Quarter ending 5th July > payment due by 22nd July
  3. Quarter ending 5th October > payment due by 22nd October
  4. Quarter ending 5th January > payment due by 22nd January

* If you are not paying electronically the payments are due three days earlier.

  • P11d & P11d(b) are due after the end of each tax year. They should reach HMRC by 6th July after the end of the tax year.
  • Class 1A NIC relates to National Insurance on certain benefits in kind such as company cars. If this applies the payment is due by 22nd July following the end of the tax year.

To find out more about your filing deadlines, or to see how Orange Genie Accountancy can help you and your business, please call us on 01296 468 185 or email accountancy@orangegenie.com

Why Orange Genie Accountancy?

Orange Genie Accountancy offers fixed fee accountancy packages to contractors and freelancers. Each client has unlimited access to their own dedicated approachable and friendly accountant. All Orange Genie Accountancy accountants are specialists in the contracting market, so they can give you bespoke, high quality advice.

We will always keep you informed about anything that could affect you and your company. Our relationships with our clients are extremely important to us so we'll be in touch often, whether it be face to face, over the telephone or email.

Our packages start at £75 + VAT a month for an online service. Our most popular package is £120 + VAT a month which provides you with your very own dedicated accountant as well as:

  • Unlimited accountancy support
  • Face to face meetings so we can get to know you and understand your contracting goals
  • Proactive contact
  • Director and employee payroll
  • Annual Return
  • Self-Assessment Return
  • A fully compliant service so you are safe in the knowledge that you are meeting your legal obligations
  • Access to the Freeagent Software, which is updated in real time so you can always see how your business finances are looking

​And much more, includingaccess to wealth management advice, IR35 reviews and pensions planning. 

If you would like to appoint Orange Genie Accountancy as your accountants please either fill out our enquiry form or give one of our friendly expert accountants a call on 01296 468 185 or email accountancy@orangegenie.com

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