UK LTD Annual Compliance Calendar 2026 — Key Deadlines for Non-Resident Directors
Don’t Miss a Deadline — Your UK LTD Compliance Calendar
Running a UK Limited Company from abroad comes with a clear set of filing obligations. Missing deadlines triggers automatic penalties — even if your company is dormant. Here’s your month-by-month guide to staying compliant in 2026.
Key 2026 Fee Changes (ECCT Act)
As of 1 February 2026, Companies House fees increased:
- Digital Incorporation: £100 (was £50)
- Paper Incorporation: £110 (was £71)
- Confirmation Statement: £50 (was £34)
- Voluntary Strike-off: £13 (was £10)
Annual Compliance Timeline
Within 3 Months of Starting Business
Register for Corporation Tax with HMRC. You’ll receive your Unique Taxpayer Reference (UTR) and Corporation Tax accounting period dates. This is mandatory even if you haven’t started trading yet — inform HMRC that your company is “active” for tax purposes.
Every Year — Confirmation Statement
Due on the anniversary of incorporation (or the anniversary of your last Confirmation Statement). Fee: £50. This confirms your company’s basic details: registered office, directors, shareholders, SIC codes, and statement of capital. You can file it online in 15 minutes if nothing has changed.
Late filing penalty: Companies House can strike off your company and prosecute directors.
Every Year — Annual Accounts
Your first accounting reference date (ARD) is the last day of the month in which the anniversary of incorporation falls. For example, if you incorporated on 15 March 2026, your first ARD is 31 March 2027.
Filing deadlines:
- First accounts: 21 months after incorporation (private company) to deliver to Companies House
- Subsequent accounts: 9 months after the ARD
- Late filing penalty: £150 (up to 1 month late) escalating to £1,500+ for over 6 months
Every Year — Corporation Tax Return (CT600)
Deadline: 12 months after the end of your Corporation Tax accounting period. This is different from your Companies House accounting period.
Payment deadline: Corporation Tax must be paid 9 months and 1 day after the end of your accounting period. Late payment interest accrues from the due date.
Late filing penalties: £100 (1 day late), another £100 (3 months), 10% of unpaid tax (6 months), another 10% (12 months).
Monthly and Quarterly Obligations
VAT Returns (if VAT-registered)
Making Tax Digital (MTD) requires quarterly digital VAT returns filed through compatible software. Deadline: 1 month and 7 days after the end of each VAT quarter.
PAYE (if you employ staff)
Full Payment Submission (FPS) due on or before each payday. Employer Payment Summary (EPS) due by the 19th of each month if claiming reductions.
Special Events Requiring Filing
- Change of director/secretary: File within 14 days (Form AP01/AP02, TM01/TM02, CH01/CH02)
- Change of registered office: File Form AD01
- Change of accounting reference date: File Form AA01
- Share issuance/transfer: File Form SH01 within 1 month. Stamp Duty may apply on transfers
- Change of company name: Special resolution + Form NM01 (£83 fee for digital filing)
Penalty Summary Table
| Obligation | Deadline | Penalty for Late Filing |
|---|---|---|
| Confirmation Statement | Anniversary of incorporation | Up to £5,000 + potential strike-off |
| Annual Accounts | 9 months after ARD | £150 → £1,500+ |
| CT600 Tax Return | 12 months after AP end | £100 → 20% of unpaid tax |
| VAT Return | 1 month + 7 days after quarter | Surcharge up to 15% of VAT due |
| Corporation Tax Payment | 9 months + 1 day after AP end | Interest on late payment |
How We Help
Our accounting package includes full compliance management — we track deadlines, prepare all filings, and ensure nothing gets missed. From £400/month for companies without employees.
Book a free consultation:
📞 +44 745 638 6117 | +48 530 447 230
📅 https://calendly.com/semperparatus/
