Use the right rule
First accounts can have a different filing window.
For later accounts, the normal filing window is 9 months after the accounting reference date for private companies and LLPs, or 6 months for public companies. First accounts that cover more than 12 months use a separate comparison.
- 01Check whether these are first accounts
Use the incorporation date only for the special first-accounts rule.
- 02Confirm the accounting reference date
This is shown on the Companies House register and may change if you alter the date.
- 03Deliver acceptable accounts by the deadline
A rejected filing after the deadline can still lead to a late filing penalty.