Using a limited company to hold a UK rental property is only step one — from the day it is set up, a company has a recurring set of annual filing obligations, owed separately to Companies House and to HMRC (HM Revenue & Customs). Each carries its own penalties for being late, and the responsibility doesn’t lighten just because the owner is overseas. This article lays out the annual calendar item by item: what is filed, by when, and to whom.
The UK Company Annual Filing Calendar at a Glance
| Obligation | Filed With | Deadline | Content |
|---|---|---|---|
| Confirmation statement | Companies House | At least once every 12 months, within 14 days of the review period ending | Confirms company details (directors, shareholders, address) are up to date; online fee £50, paper £110 |
| Annual accounts | Companies House | Within 9 months of the financial year end (first accounts within 21 months of incorporation) | The company’s annual financial statements |
| Company tax return (CT600) | HMRC | Within 12 months of the accounting period end | Reports company profit and tax due |
| Corporation Tax payment | HMRC | 9 months and 1 day after the accounting period end (for taxable profits up to £1.5m) | Note: the payment deadline is **earlier** than the filing deadline |
Information current as of August 2026; deadlines follow the latest official publications.
The Easiest Trap: Paying Tax Before Filing the Return
One of the more confusing items in the calendar is that the Corporation Tax payment deadline (9 months and 1 day) is earlier than the tax return filing deadline (12 months). Owners used to “filing the return before paying the tax” may not notice the shortfall — and the interest it has already accrued — until month 10. A safer approach is to get the accounts and tax calculation done within the first few months after the year end, and handle payment and filing together. There is also a first-year-only trap: a company’s first accounting period can run longer than 12 months, but HMRC’s accounting period is capped at 12 months — so the first year may need two separate tax returns.
What Happens If You’re Late
Every obligation carries penalties for lateness, increasing the longer the delay; persistently failing to file a confirmation statement can even trigger the process to strike the company off the register — a serious risk for a company that holds property: once a company is dissolved, its assets (including any property) can pass to the Crown as ownerless property (bona vacantia). These deadlines repeat every year, not just once — putting the year-end date, the review period and the tax payment date all in the calendar is a basic requirement of holding an SPV.
Managing This From Overseas
Three common approaches: engage an accountant — a UK accountant handles the annual accounts, the CT600 and the confirmation statement, and the owner only needs to provide rent and expense records each year; use an integrated platform — a subscription-based platform bundles bookkeeping and annual filing into a monthly fee (see the related page comparing setup options); do it yourself — this is legally possible, but it means keeping track of two authorities, four deadlines and UK accounting formats at once, and the cost of a mistake is higher when handling it yourself from overseas. One more thing to note: from November 2025, director identity verification is a statutory requirement, which any new director, or the company before its first filing, must complete.
Every situation is different — if you have a similar question, ask Zagdim and we will help you work through it.
Frequently Asked Questions About UK Company Annual Obligations
Does a company with no income still have to file as usual?
Yes. The confirmation statement and annual accounts are obligations tied to the company’s existence, regardless of income; a dormant company has a corresponding simplified filing format. Whether a CT600 needs to be filed for tax purposes depends on HMRC’s notice and the company’s status.
How do these obligations relate to an individual’s Self Assessment?
The two run on separate tracks: the company pays its own Corporation Tax; if the owner draws a salary or dividend from the company personally, that is reported separately under the individual tax system. If an overseas owner receives UK rent in their own name rather than through the company, that follows a different route (NRLS and Self Assessment) — see the related article on the Non-Resident Landlord Scheme.
What’s the difference between a confirmation statement and annual accounts?
A confirmation statement is a “records check” — confirming that details such as directors, shareholders and address are up to date, with an online fee of £50; annual accounts are a “financial filing” — the company’s annual financial statements. The two have different deadlines and different content, and both are owed to Companies House.
The key to a company’s annual obligations is discipline in remote execution: two authorities, four deadlines, repeating on time every year. Once the calendar is built and the working method decided, keeping an SPV’s annual filings on track becomes much easier to maintain. Want to check whether your own arrangements have any gaps? Leave us a message in the form below!
Disclaimer
This article is a general summary of information (current as of August 2026) and does not constitute legal, tax or accounting advice. Deadlines and fees are subject to the latest official UK publications; penalties and individual arrangements depend on the company’s circumstances — confirm with a qualified accountant or professional.
Have a question about this guide? Leave a comment below, or ask Zagdim directly.
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Sources
- Companies House – Confirmation Statement Guidance
- GOV.UK – Prepare Annual Accounts: Deadlines
- HMRC – Company Tax Returns
- HMRC – Pay Your Corporation Tax Bill
- Companies House – Companies House Fees
- Companies House – Verifying Your Identity
