Deadline for Corporation Tax return vs deadline for filing Companies House accounts?

[DQ24]

Hi so I set up an Ltd company on 22nd April 2023 and recently received emails telling me I needed to submit accounts to Companies House by January 22nd 2025. I did this via the WebFiling website (for my balance sheet) and it has been accepted.

Now regarding doing a Corporation Tax return, what is the deadline for submitting this? I watched some videos from HMRC on Youtube and it said that 'the deadline for sending your Corporation tax return is 12 months after the accounting period it covers'. I think my first accounting period runs from 22nd April 2023 (the day I set the company up) to 30th April 2024. So is 12 months after this is 30th April 2025 - is that the date I need to submit the Corporation Tax return, or have I missed something and is it due the by the same date as my Companies House accounts (22nd January 2025)?

Thanks.

 

[DQ24]

In addition, the video said that 'the deadline for paying any Corporation Tax due is usually 9 months and 1 day after the end of your accounting period'. So I make this somewhere between 23rd Jan and 1st Feb 2025 unless I'm mistaken.

How can the date Corporation Tax is due to be paid be before the date you have to submit your tax return? I mean, don't you have to submit a return first in order to know how much Corporation Tax is due to be paid?

 

[DWS]

You get 12 months to submit your Company tax returns, the deadline for paying the C/Tax is 9 months and 1 day, you should know how much you have to pay as this must have been included on the accounts submitted to Companies House.
If this is your first year you will also have to submit 2 Company tax returns the first from 22 April 2023 until 21 April 2024 then a second from 22 April 2024 until 30 April 2024.
Watching videos from You Tube is probably not the best way to learn about accounts and tax!

 

[Tables Force]

Did you not speak to an accountant who advised you to have the company struck off?

Go back to the accountant and ask them for help with your filing/tax obligations.

(www.ukbusinessforums.co.uk/threads/ltd-company-for-my-rock-band-first-accounts-due-by-22nd-jan-out-of-my-depth.428069/#post-3253266)

 

[DQ24]

Did you not speak to an accountant who advised you to have the company struck off?

Go back to the accountant and ask them for help with your filing/tax obligations.

(www.ukbusinessforums.co.uk/threads/ltd-company-for-my-rock-band-first-accounts-due-by-22nd-jan-out-of-my-depth.428069/#post-3253266)

Unfortunately all the accountants I spoke to could not take me on as it's so close to the deadline, and even if they could do it there wouldn't be enough time for them to get the necessary verification for Companies House etc. So I'm now having to do this myself. To be honest, submitting accounts to Companies House was just as easy as filling in the WebFiling form for the balance sheet (it did not ask for a profit and loss statement from what I could tell). As the business hasn't done much in terms or turnover or profit anyway, filing the Corporation Tax return should be easy enough, it's just getting the dates correct for when they are due.

 

[DWS]

Unfortunately all the accountants I spoke to could not take me on as it's so close to the deadline, and even if they could do it there wouldn't be enough time for them to get the necessary verification for Companies House etc. So I'm now having to do this myself. To be honest, submitting accounts to Companies House was just as easy as filling in the WebFiling form for the balance sheet (it did not ask for a profit and loss statement from what I could tell). As the business hasn't done much in terms or turnover or profit anyway, filing the Corporation Tax return should be easy enough, it's just getting the dates correct for when they are due.

I gave you the dates above, 12 months from incorporation, but 2 tax returns needed.
You will need to attach the accounts including the P&L to one of the returns

 

[David Griffiths]

I gave you the dates above, 12 months from incorporation, but 2 tax returns needed.
You will need to attach the accounts including the P&L to one of the returns

Just to clarify this point the accounts must bi the the iXBRL format specified by HMRC. Pdf accounts are not accepted for normal trading companies.

Good luck!

 

[DQ24]

Just to clarify this point the accounts must bi the the iXBRL format specified by HMRC. Pdf accounts are not accepted for normal trading companies.

Good luck!

Yeah, when I look up my company on Companies House and click on the Filing History tab, it gives me an option to 'view PDF' or 'download iXBRL'. So I can simply download the iXBRL and then submit to HMRC?

I filed micro entity accounts at Companies House btw.

I was also wondering why Companies House only ask for a balance sheet and not a profit and loss statement? When I filled out the WebFiling form to file my accounts, it only seemed to produce a balance sheet under 'Filing history'.

 

[DQ24]

I gave you the dates above, 12 months from incorporation, but 2 tax returns needed.
You will need to attach the accounts including the P&L to one of the returns

Yes, that is the date that the financial info in the accounts needs to cover, but you didn't state what date they need to be submitted by.

 

[David Griffiths]

Yeah, when I look up my company on Companies House and click on the Filing History tab, it gives me an option to 'view PDF' or 'download iXBRL'. So I can simply download the iXBRL and then submit to HMRC?

I filed micro entity accounts at Companies House btw.

I was also wondering why Companies House only ask for a balance sheet and not a profit and loss statement? When I filled out the WebFiling form to file my accounts, it only seemed to produce a balance sheet under 'Filing history'.

The micro accounts on Companies House do not usually include a profit and loss account, and you will need that for the CT return usually in a more detailed format that the basic company disclosure requirements.

Co House only ask for a balance sheet because that is what company law requires. Tax law is different

 

[DWS]

I gave you the dates above, 12 months from incorporation, but 2 tax returns needed.
You will need to attach the accounts including the P&L to one of the returDo

Yes, that is the date that the financial info in the accounts needs to cover, but you didn't state what date they need to be submitted by.

Yes I did, in my first post I said you get 12 months to submit your Company tax returns, maybe I should have added from the end of your accounting period.
Most people just submit the CT600 at the same time as the accounts to CH as all are interlinked, why wait to submit to HMRC if you have the accounts ready, seems pointless.

 

[DQ24]

Yes I did, in my first post I said you get 12 months to submit your Company tax returns, maybe I should have added from the end of your accounting period.
Most people just submit the CT600 at the same time as the accounts to CH as all are interlinked, why wait to submit to HMRC if you have the accounts ready, seems pointless.

Ok. So now I'm looking into how to submit the CT600 via the HMRC online services/Government Gateway Portal. I

I already have a HMRC online services account (with a Government Gateway User ID number) which I've been using for my employment and sole trader tax activities for several years now. I have a Self Assessment UTR (unique taxpayer reference number) for my sole trader business. I presume I need a separate UTR for Corporation Tax for every Ltd company I have.

Now here's the thing.....I have another Ltd company that I set up in 2024 (a holding company for another business venture I'm involved in). I just realised I have a completely separate Government Gateway User ID number for this company.

Then I was logging into HMRC online services for my personal/self-assessment account and I was trying to add one of my Ltd companies in the 'Business Tax' section. When I went through the steps, it suddenly told me it had created yet another Government Gateway User ID number! Where did that come from? I've not got 3 different Government Gateway User ID accounts to add to the confusion.

Aren't all your personal taxes and Ltd company taxes done under one Gateway Gateway User ID? I need to know I'm doing this right or if something has messed up here.

 

[DWS]

Ok. So now I'm looking into how to submit the CT600 via the HMRC online services/Government Gateway Portal. I

I already have a HMRC online services account (with a Government Gateway User ID number) which I've been using for my employment and sole trader tax activities for several years now. I have a Self Assessment UTR (unique taxpayer reference number) for my sole trader business. I presume I need a separate UTR for Corporation Tax for every Ltd company I have.

Now here's the thing.....I have another Ltd company that I set up in 2024 (a holding company for another business venture I'm involved in). I just realised I have a completely separate Government Gateway User ID number for this company.

Then I was logging into HMRC online services for my personal/self-assessment account and I was trying to add one of my Ltd companies in the 'Business Tax' section. When I went through the steps, it suddenly told me it had created yet another Government Gateway User ID number! Where did that come from? I've not got 3 different Government Gateway User ID accounts to add to the confusion.

Aren't all your personal taxes and Ltd company taxes done under one Gateway Gateway User ID? I need to know I'm doing this right or if something has messed up here.

I wouldn’t know I have an agent account for all my clients but I would have thought that you should have a separate Gov Gateway for each, the same as you have a separate UTR for each, so one for your personal self assessment and then one for each Company.

 

[DQ24]

In addition, I found this info on the HMRC online services portal. Notice is says 'Do not create another Government Gateway user ID and password'. So why have I got 3 different Government Gateway user IDs and passwords, and why did it create me another one when I tried to add my corporation tax account into my existing Government Gateway user ID? I cannot get my head around this. Is there a way to delete the 2 Government Gateway user ID and password accounts I don't need and streamline everything into one?.....

How to manage your business tax account details​

Keep a record of the Government Gateway user ID and password that you used to create your business tax account.

Your business tax account uses 2-stage verification. We will ask you to enter an access code sent to another device or app.

Do not create another Government Gateway user ID and password. To view all your business taxes in one place you must use only one ID for all your online business tax services and sign into the business tax account with it

 

[DQ24]

Actually, I see I can delete a Government Gateway user ID under the setting for each.....so am I correct in saying I need just ONE Government Gateway user ID and password to cover ALL business (and employment) activities, for sole trader and Ltd, and not a separate Government Gateway user ID and password for each business?

 

[DWS]

Actually, I see I can delete a Government Gateway user ID under the setting for each.....so am I correct in saying I need just ONE Government Gateway user ID and password to cover ALL business (and employment) activities, for sole trader and Ltd, and not a separate Government Gateway user ID and password for each business?

As I said I have an agent account so not sure but I doubt if you would have the Companies on your personal Gov Gateway, the Companies are completely separate entities from you with their own UTR numbers.

 

[DQ24]

As I said I have an agent account so not sure but I doubt if you would have the Companies on your personal Gov Gateway, the Companies are completely separate entities from you with their own UTR numbers.

Every Company are completely separate entities from you with their own UTR numbers, yes. But all companies and their respective UTRs can be housed under one HMRC online Government Gateway ID right? So you don't have to have separate Government Gateway accounts to log in to each time for each different company.

 

[DQ24]

As I said I have an agent account so not sure but I doubt if you would have the Companies on your personal Gov Gateway, the Companies are completely separate entities from you with their own UTR numbers.

What is an 'agent account'? Excuse my ignorance but I'm still learning all this stuff.

 

[DWS]

What is an 'agent account'? Excuse my ignorance but I'm still learning all this stuff.

I am an Accountant so I have an agent account so I can view all my clients HMRC details.
I have separate Gov Gateways for my personal self assessment, my Agent account and my Ltd Company so would be surprised if you could use the same Gov Gateway for different Companies.

 

[DQ24]

I am an Accountant so I have an agent account so I can view all my clients HMRC details.
I have separate Gov Gateways for my personal self assessment, my Agent account and my Ltd Company so would be surprised if you could use the same Gov Gateway for different Companies.

Ok, but then how do you explain my reply above where I quoted from the HMRC online services portal:

Do not create another Government Gateway user ID and password. To view all your business taxes in one place you must use only one ID for all your online business tax services and sign into the business tax account with it.

 

[DWS]

Ok, but then how do you explain my reply above where I quoted from the HMRC online services portal:

Do not create another Government Gateway user ID and password. To view all your business taxes in one place you must use only one ID for all your online business tax services and sign into the business tax account with it.

This says all your ‘business tax services’ it doesn’t say all your different Companies!
I can only tell you what I have, and that is a separate Gov Gateway for my Self Assessment and my Ltd Company.
As I said I am not sure but I would be surprised if you had one Gov Gateway for different Companies.
But don’t take my word for it just try and add your Ltd Co to your personal Gov Gateway and see if you can.

 

[DQ24]

This says all your ‘business tax services’ it doesn’t say all your different Companies!

It's a bit ambiguous I agree. I would presume by 'business tax services' they mean all sole trader or Ltd companies you own, but I am not 100% sure.

just try and add your Ltd Co to your personal Gov Gateway and see if you can.

Yes, that's probably the best advice. I might phone up HMRC to enquire about this actually.

 

[David Griffiths]

Each limited company is a completely separate entity in law. I wouldn't expect you to be able to add a limited company to a personal gateway account. For work like DWS I had an agent account but I have separate gateway accounts for limited companies that I'm involved with. It didn't occur to me to try to add those to my personal governent gateway. (and it still wouldn't)

For me, where HMRC refer to all you business tax services they mean all of the different taxes for the entity which set up the gateway - Income or Corporation tax as relevant, PAYE, CIS, VAT and any of the plethora of other options available. They don't mean tax services for a number of different organisations.