What are your director tax responsibilities for company tax filing

November 2, 2026

Running a limited company means you wear two hats. One for the business and one for yourself. Understanding your director tax responsibilities is essential to keeping both sides compliant. HMRC and Companies House don’t care which hat you’re wearing. They expect both sets of filings done on time, every time.

Miss one and the penalties stack up fast. This guide covers every filing obligation you face as a UK limited company director: what goes where, who it goes to and what happens if you’re late.

What does a limited company director actually have to file?

You have 4 core filings each year. Two go to HMRC and two go to Companies House. They’re separate obligations with separate deadlines, and getting one right doesn’t cover you for the others.

HMRC filings: Your company tax return (the CT600) reports your company’s taxable profits, reliefs claimed and corporation tax owed. Your personal Self Assessment return covers your own income: salary, dividends, benefits in kind and any other earnings outside PAYE.

Companies House filings: Annual accounts show your company’s financial position for the year. The confirmation statement confirms your company details (directors, shareholders, registered office, share capital) are up to date on the public register.

When is the corporation tax return (CT600) due?

Your CT600 is due 12 months after the end of your company’s accounting period. But here’s what catches people out: the tax payment is due earlier. Corporation tax must be paid 9 months and 1 day after your accounting period ends.

So if your company’s year end is 31 March 2026, your corporation tax payment is due by 1 January 2027. The CT600 return itself isn’t due until 31 March 2027. Confusing the two is one of the most common mistakes directors make.

For 2025/26, the rates are 19% (small profits rate) on taxable profits up to £50,000 and 25% (main rate) on taxable profits above £250,000. Marginal relief applies to profits between £50,000 and £250,000, so you won’t jump from 19% to 25% overnight.

One major change worth flagging: from 1 April 2026, HMRC’s free joint filing service (CATO) closed permanently. You now need commercial software to file your CT600. There’s no free alternative from HMRC any more, and Companies House accounts must be filed separately through their own web filing service or through software. If you were using CATO before and haven’t switched yet, sort it now.

If you need help with your company tax return, our accountants handle CT600 filing from start to finish.

What are the penalties for filing your CT600 late?

CT600 late filing penalties doubled on 1 April 2026. This was the first increase since the late 1990s, and it caught a lot of directors off guard.

Here’s what the new penalty structure looks like. A CT600 filed just 1 day late triggers a £200 automatic penalty. Over 3 months late and the total rises to £400. Over 6 months late it’s £400 plus 10% of the unpaid tax. Over 12 months late you’re looking at £400 plus 20% of the unpaid tax.

These penalties apply even if your company owes no corporation tax at all. The fine is for late filing, not for late payment. They’re separate issues with separate consequences, and late payment interest currently runs at 7.75% on top of the filing penalties.

Do company directors need to file a Self Assessment tax return?

Almost always, yes. HMRC expects you to file a Self Assessment return if you’re a company director and you receive dividends, have benefits in kind, earn income outside PAYE or have a director’s loan account with the company.

In practice, most limited company directors pay themselves a small salary below the personal allowance (£12,570 for 2025/26) and top up with dividends. That dividend income needs reporting through Self Assessment, and the dividend allowance for 2025/26 is just £500. Anything above that gets taxed at 8.75% for basic rate taxpayers (income up to £50,270), 33.75% for higher rate taxpayers (£50,271 to £125,140) and 39.35% for additional rate taxpayers (above £125,140).

If this is your first time filing, you must register with HMRC by 5 October 2026 for the 2025/26 tax year. The online filing and payment deadline is 31 January 2027. Paper returns are due by 31 October 2026. Miss the deadline and HMRC issues a £100 automatic penalty, even if you owe nothing.

What are the new close company reporting rules for 2025/26?

This is new for the 2025/26 tax year and it catches a lot of directors off guard. If you’re a director of a close company (and most owner managed businesses, family companies and personal service companies qualify), you now need to provide extra information on your SA102 employment pages.

Previously, you just ticked a box to say you were a director and that the company was close. From 2025/26, HMRC wants the full name of the close company (Box 7.1), the company registration number (Box 7.2), your percentage shareholding (Box 7.3) and the total dividends you received from that company (Box 7.4). A separate SA102 must be completed for each close company you’re a director of.

Here’s the part most people miss: you need to complete these boxes even if you received no salary, no dividends and no benefits in kind from the company. The obligation exists simply because you hold the directorship. HMRC can charge a £60 penalty for each failure to provide this mandatory information.

It’s a small fine on its own, but it signals where HMRC is heading. They want full visibility of how close companies distribute money to their directors and shareholders. HMRC also launched a consultation in March 2026 on broader reporting of transactions between close companies and their participators, covering loans, dividends, asset transfers and write offs. That consultation closed in June 2026, and further rules could follow.

When are Companies House annual accounts due?

Private limited companies must file annual accounts within 9 months of their accounting reference date. If your year end is 31 March 2026, your accounts are due at Companies House by 31 December 2026. Full (statutory) accounts also go to HMRC as part of your CT600 filing.

Companies House penalties for late accounts are automatic. There is no grace period, no warning and no appeal on the basis of a reasonable excuse. For private companies, the penalty starts at £150 if you’re up to 1 month late, rises to £375 between 1 and 3 months, jumps to £750 between 3 and 6 months and hits £1,500 if you’re over 6 months late.

If your accounts are late 2 years in a row, every penalty above doubles. A company filing more than 6 months late for a second consecutive year faces a £3,000 fine. And these are Companies House penalties only. HMRC’s penalties for the late CT600 are separate and stack on top.

What is the confirmation statement and when is it due?

The confirmation statement (form CS01) is your annual check in with Companies House. It confirms that key details about your company are accurate and up to date: your directors, registered office address, share capital and people with significant control (PSCs).

It’s due within 14 days of the anniversary of your incorporation date (or the date of your last confirmation statement). The filing fee is £50 online or £110 by post, following the fee increase on 1 February 2026. Failing to file a confirmation statement is a criminal offence, and Companies House can start strike off proceedings against your company, which means it gets removed from the register and ceases to exist.

What is identity verification and why does it matter now?

From 18 November 2025, Companies House introduced mandatory identity verification for all new directors and people with significant control. Existing directors have a 12 month transition period, and the hard deadline is November 2026.

After that date, you won’t be able to file statutory documents (including your confirmation statement) or appoint new directors until verification is complete. You can verify directly through GOV.UK One Login or through an Authorised Corporate Service Provider (ACSP) like your accountant. Your accountant can’t file anything on your behalf until your identity is verified.

This isn’t optional. It’s a legal requirement under the Economic Crime and Corporate Transparency Act 2023 (ECCTA), and it applies to every UK company director without exception.

Can you delegate these responsibilities to an accountant?

You can delegate the work. You can’t delegate the legal duty. If your accountant misses a deadline, you’re still personally responsible as the director. The penalties land on the company (and on you) regardless of who was supposed to handle the filing.

But a good accountant takes these deadlines off your plate entirely. At Tax Return Assist, we track every deadline for you, prepare and file your CT600 and annual accounts, handle your personal Self Assessment (including the new close company disclosures) and keep your Companies House filings current.

We work with small businesses, sole traders, contractors and limited companies across the UK. Our monthly accountancy packages start from £50 per month and include everything from bookkeeping to tax returns.

How can you stay on top of your director filing obligations?

Keep a simple calendar with every deadline marked. Your key dates each year are: corporation tax payment due 9 months after year end, Companies House accounts due 9 months after year end, CT600 due to HMRC 12 months after year end, Self Assessment filing and payment by 31 January (for the previous tax year), and confirmation statement due 14 days after your anniversary.

Don’t rely on reminders from HMRC or Companies House. They’re not always sent, and they’re never an excuse for late filing. The simplest way to handle all of this is to work with an accountant who manages the full cycle for you. If you’re running the business, you shouldn’t also be chasing filing deadlines at midnight on 31 January.

Disclaimer

This article is for general information only. Tax rules change and individual circumstances vary. Always check the latest HMRC and Companies House guidance or speak to a qualified accountant before making decisions based on this content.

Get help with your director tax filing

Tax Return Assist handles everything from company accounts and CT600 filing to personal Self Assessment and VAT returns. Limited company accountant packages start from £50 per month.

What are your director tax responsibilities for company tax filing