Appendices

Summary of filings (frequency, and deadlines)

COMPANIES HOUSE - Tel: 0303 123 4500
File Annual (Abridged & Filleted) Accounts Annually Deadline:
First Accounts: 21 months after the date you first registered with Companies House
Annual Accounts: 9 months after your company's financial year end
File Confirmation Statement
 Annually Deadline:
Around the same date you registered the company
HMRC - Individual Telephone No's
VAT - Tel: 0300 200 3701
File VAT Returns to HMRC Quarterly Deadline:
Always 1 month + 7 days (before midnight) after the end of the quarter
PAYE - Tel: 0300 200 3200
File Full Payment Submissions (FPS) Monthly Deadline:
To be filed on or before your employee's payday.
Pay HMRC the balance by the 22nd the following month
File Employment Payment Summary (EPS) - e.g. for claiming reductions Monthly Deadline:
19th of the following tax month
P60 - End of Year Certificate
 Annually Deadline:
31st May - to be provided to each employee
P45 - Leaving Certificate Ad Hoc Deadline:
Whenever the employee leaves
P11D, P11D(b) - For Company Benefits, and Expense payments Annually Deadline:
6th July for the previous tax year - submitted by the employer
P87 / s336 - for allowable expense deductions to get Tax Relief (e.g. on non-reimbursed employee expenses) Annually Deadline:
6th July for the previous tax year - submitted by the employee, with the P11D
Class 1A NICs in respect of Company Benefits Annually Deadline:
19th July - to be paid by the employer
SELF-ASSESSMENT - Tel: 0300 200 3300
Individual Self-Assessment Return Annually Deadline:
31st January, for the previous tax year
CORPORATION TAX - Tel: 0300 200 3410
File and pay Company Tax Return, or tell HMRC that your Limited Company does not owe any Tax Annually Deadline:
File 12 months after your accounting period ends
Payment 9 months and 1 day after your accounting period ends
DIVIDENDS
Keep a record of Dividend Tax Vouchers, and Minutes Ad Hoc

Summary of filings (authorities, and descriptions)

COMPANIES HOUSE - Submissions
Companies House Document 1 Annual Set of Statutory Accounts Accounts that summarise your company’s financial position and performance.
Companies House Document 2 Annual Confirmation Statement Statement that describes important details about your company, such as: what it does, where its registered office is, people with significant control etc.
HMRC - Tax Returns & Filings
Tax Document 1 Quarterly VAT Return Filing that shows your company's sales, payments, and input and output vat due, in a particular Quarter.
Tax Document 2 Annual Corporation Tax Return Filing that calculates your company's taxable profits, and how much Corporation Tax is due from a particular Financial Year.
Tax Document 3 Dividend Voucher A dividend receipt that records details of dividend payments and a declaration by directors agreeing to issue the dividend.
Tax Document 4 Dividend Minutes Document needed to evidence the declaration of dividends. Details usually included are: limited company name, date dividend was approved, dividend payable per share, date payable, etc.
Tax Document 5 P60 End of Year Certificate Certificate prepared by the employer and then given to the employee
annually, after the tax year (5th of April). Summarises how much
Income Tax and NI contributions an employee has made in a given tax year.
Tax Document 6 P45 Leaving Certificate Certificate prepared by the employer and given to the employee only when an employee stops working. Summarises how much
Income Tax and NI contributions an employee has paid from the beginning of the tax year up to the date they left.
Tax Document 7 Payslips Records of each employee's monthly pay (salary + benefits).
Tax Document 8 FPS & EPS Submitted monthly to HMRC. Summarises all employee payroll payments made in the month.
Tax Document 9 Self-Assessment Form submitted annually to HMRC to, in which you declare all your income (Salary, Dividend, Interest, etc.). Used to help HMRC collect Income Tax
BANK - Statements
Bank Document 1 Bank Statements A record of all your monthly cash receipts and cash payments