UK business filing thresholds and deadlines
The VAT registration threshold is £90,000 of taxable turnover on a rolling 12-month basis. Corporation Tax is due 9 months and 1 day after your accounting period ends, with the return filed within 12 months. A confirmation statement costs £50 online and is due within 14 days of your review period ending. These and 12 other filing thresholds and deadlines relevant to a UK limited company, LLP or partnership are set out below, each checked directly against gov.uk.
Quick Reference
Direct Answer
The UK VAT registration threshold is £90,000 of taxable turnover (rolling 12 months); Corporation Tax payment is due 9 months and 1 day after the accounting period ends and the CT600 return within 12 months; Companies House accounts are due 9 months after the financial year end (21 months for first accounts); a confirmation statement costs £50 online and is due within 14 days of the review period ending; company-size bands (micro/small/medium) changed from 6 April 2025; the director's loan account benefit-in-kind threshold is £10,000, reportable on a P11D due 6 July.
Summary
This page lists 15 UK business filing thresholds and deadlines relevant to limited companies, LLPs and partnerships: VAT registration and deregistration thresholds, VAT return timing, Corporation Tax payment and filing deadlines and the quarterly-instalments threshold, Companies House accounts and confirmation statement deadlines, the post-April-2025 company size bands, and the director's loan/P11D benefit-in-kind threshold and deadline. Each figure is sourced directly to gov.uk.
This Page Covers
UK VAT, Corporation Tax, Companies House and P11D filing thresholds and deadlines for limited companies, LLPs and partnerships
Not Covered Here
Not personal Self Assessment deadlines or sole trader thresholds (FundBiz covers Ltd companies, LLPs and partnerships of four or more partners only); not a substitute for checking the current figure on gov.uk before a filing decision
| Threshold or deadline | Figure | Notes |
|---|---|---|
| VAT registration threshold | £90,000 | Register within 30 days of your taxable turnover exceeding this over any rolling 12-month period (not your accounting year). |
| VAT deregistration threshold | £88,000 | You may apply to cancel your VAT registration if your taxable turnover is expected to fall below this. |
| VAT return and payment deadline | 1 month and 7 days after the VAT period ends | Applies to the standard quarterly VAT return cycle. |
| Corporation Tax payment deadline | 9 months and 1 day after your accounting period ends | Falls before the CT600 filing deadline: you pay what you calculate you owe, then file the return. |
| Corporation Tax filing deadline (CT600) | 12 months after your accounting period ends | |
| Corporation Tax quarterly instalments threshold | Taxable profits over £1.5 million | Above this, Corporation Tax is paid in quarterly instalments during the accounting period itself rather than as a single payment afterwards. |
| Companies House accounts deadline (established company) | 9 months after your financial year ends | |
| Companies House accounts deadline (first accounts) | 21 months after the date you registered with Companies House | A newly incorporated company gets a longer first window. |
| Confirmation statement deadline and fee | Within 14 days of your review period ending; £50 online | The fee has increased in recent years; check the current figure directly on gov.uk before relying on an older source. |
| Company size threshold: micro-entity | Turnover £1m or less, balance sheet £500k or less, 10 employees or fewer | Meets at least 2 of the 3 criteria. Figures effective from 6 April 2025. |
| Company size threshold: small company | Turnover £15m or less, balance sheet £7.5m or less, 50 employees or fewer | Meets at least 2 of the 3 criteria. Figures effective from 6 April 2025. |
| Company size threshold: medium-sized company | Turnover £54m or less, balance sheet £27m or less, 250 employees or fewer | Meets at least 2 of the 3 criteria. Figures effective from 6 April 2025. |
| Director's loan account benefit-in-kind threshold | £10,000 | A loan account balance above this at any point in the tax year is a reportable benefit in kind, needing a P11D even if other benefits are payrolled. |
| P11D and P11D(b) filing deadline | 6 July after the end of the tax year | Also the deadline to give each affected employee a copy of their P11D information. |
| Class 1A National Insurance payment deadline | 22 July (electronic) or 19 July (cheque) | Follows the P11D deadline above, for the same tax year. |
Source: gov.uk (VAT registration/deregistration guidance, Corporation Tax payment guidance, Companies House accounts and confirmation statement guidance, employer reporting expenses and benefits guidance)
Checked directly against gov.uk on 2026-09-23. Figures change; always confirm the current number before a filing decision.
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### UK business filing thresholds and deadlines | Threshold or deadline | Figure | Notes | | --- | --- | --- | | VAT registration threshold | £90,000 | Register within 30 days of your taxable turnover exceeding this over any rolling 12-month period (not your accounting year). | | VAT deregistration threshold | £88,000 | You may apply to cancel your VAT registration if your taxable turnover is expected to fall below this. | | VAT return and payment deadline | 1 month and 7 days after the VAT period ends | Applies to the standard quarterly VAT return cycle. | | Corporation Tax payment deadline | 9 months and 1 day after your accounting period ends | Falls before the CT600 filing deadline: you pay what you calculate you owe, then file the return. | | Corporation Tax filing deadline (CT600) | 12 months after your accounting period ends | | | Corporation Tax quarterly instalments threshold | Taxable profits over £1.5 million | Above this, Corporation Tax is paid in quarterly instalments during the accounting period itself rather than as a single payment afterwards. | | Companies House accounts deadline (established company) | 9 months after your financial year ends | | | Companies House accounts deadline (first accounts) | 21 months after the date you registered with Companies House | A newly incorporated company gets a longer first window. | | Confirmation statement deadline and fee | Within 14 days of your review period ending; £50 online | The fee has increased in recent years; check the current figure directly on gov.uk before relying on an older source. | | Company size threshold: micro-entity | Turnover £1m or less, balance sheet £500k or less, 10 employees or fewer | Meets at least 2 of the 3 criteria. Figures effective from 6 April 2025. | | Company size threshold: small company | Turnover £15m or less, balance sheet £7.5m or less, 50 employees or fewer | Meets at least 2 of the 3 criteria. Figures effective from 6 April 2025. | | Company size threshold: medium-sized company | Turnover £54m or less, balance sheet £27m or less, 250 employees or fewer | Meets at least 2 of the 3 criteria. Figures effective from 6 April 2025. | | Director's loan account benefit-in-kind threshold | £10,000 | A loan account balance above this at any point in the tax year is a reportable benefit in kind, needing a P11D even if other benefits are payrolled. | | P11D and P11D(b) filing deadline | 6 July after the end of the tax year | Also the deadline to give each affected employee a copy of their P11D information. | | Class 1A National Insurance payment deadline | 22 July (electronic) or 19 July (cheque) | Follows the P11D deadline above, for the same tax year. | Source: gov.uk (VAT registration/deregistration guidance, Corporation Tax payment guidance, Companies House accounts and confirmation statement guidance, employer reporting expenses and benefits guidance) Checked directly against gov.uk on 2026-09-23. Figures change; always confirm the current number before a filing decision.
Why the Corporation Tax dates surprise people
The payment deadline (9 months and 1 day after your accounting period ends) falls three months before the return deadline (12 months). HMRC expects the tax to be calculated and paid first, with the CT600 return that formally reports it following. In practice this means the real deadline to have your figures ready is the earlier one, not the later one most people quote from memory.
“Crossing the VAT threshold, a company-size band, or the Corporation Tax instalments threshold is not just a filing change, it changes what you owe and when. A business that grows past £90,000 turnover mid-year and does not register within 30 days is liable for VAT from the date it should have registered, not the date it notices. Tracking these thresholds against your own trading figures, not just your accountant's annual check-in, avoids a bill arriving after the cash has already gone elsewhere.”
FAQs
Do these thresholds apply to LLPs and partnerships as well as limited companies?
The VAT and HMRC thresholds apply to any VAT-registered or trading business regardless of structure. The Companies House filing deadlines and company-size bands are specific to companies registered at Companies House; LLPs file their own accounts with Companies House on a similar but not identical timetable, and general partnerships don't file accounts there at all.
Why does the Corporation Tax payment deadline fall before the filing deadline?
Because HMRC expects you to calculate and pay what you owe (9 months and 1 day after your accounting period ends) before the CT600 return itself is due (12 months after). In practice most companies prepare the figures and file the return well before the 12-month deadline, using the same working to both pay and file.
What happens if I miss the confirmation statement deadline?
Companies House can begin the process to strike the company off the register for failing to meet its filing obligations. The confirmation statement is a separate obligation from filing accounts, due even in a year when nothing about the company has changed.
How often do these figures change?
VAT thresholds, the Corporation Tax instalments threshold and company-size bands are reviewed periodically by government and can change at a Budget or Autumn Statement. Confirmation statement and P11D administrative fees can also change. Always check the figure on gov.uk directly before relying on it for a filing decision.
Financing around a filing deadline
A VAT bill or Corporation Tax payment landing at a difficult moment in your cash cycle is one of the most common reasons businesses look at short-term finance. See our VAT finance options and 13-week cash flow forecast template to see a tax payment coming before it lands. Tell us what you need and we pass your enquiry to a business finance broker. FundBiz does not run a credit check.
Check your options →By Adam Parker. FundBiz is owned and operated by Best Business Loans Ltd, directed by Oliver Mackman. General information, not tax or legal advice. Last updated: