After the end of its financial year, your private limited company must prepare: Full (‘statutory’) Annual Accounts and Company Tax Return.
You need your accounts and tax return to meet deadlines for filing with Companies House and HM Revenue and Customs (HMRC). You can also use them to work out how much Corporation Tax to pay.
Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It’s normally the same 12 months as the company financial year covered by your annual accounts.
Filing your accounts and tax return: You must take additional steps at the end of your company’s first year or if you restart a dormant company. There are penalties for filing late with Companies House and HMRC!