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taxadvisor.uk
taxadvisor.uk, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 4882
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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Good day, I have a few basic regarding reporting deadlines

Customer Question

Good day,
I have a few basic regarding reporting deadlines to HMRC and Company House.
I need to file annual reports and annual returns, when should I file? Can't find exact deadlines.
LTD Registration date 14.05.2014
I have following periods listed in online.hmrc
1. 01 Jun 2015 - 31 May 2016
2. 01 Jun 2014 - 31 May 2015
3. 14 May 2014 - 31 May 2014
When should I file reports for periods 2 and 3?
I've sent a fax to HMRC stating dormant period 14 May 2014 - 31 May 2014, however it is still listed. What should I do?
Thank you in advance.
Submitted: 2 years ago.
Category: Tax
Expert:  taxadvisor.uk replied 2 years ago.
Hello and welcome to the site. Thank you for your question.

You have two sets of reporting
Companies House -
abbreviated balance sheet for period to 31 May 2015
This would be your first filing of accounts at the Companies House.

HMRC - CT600 return
You say you have already advised HMRC that the company was dormant for the period 14 May 2014 - 31 May 2014 so you would not have to file a CT600 return for this period..

Your first set of accounts are for the period 01 Jun 2014 - 31 May 2015 and you should select this accounting period as your first filing of CT600 when ever you are ready to file the accounts and CT600.

Next year you select 01 Jun 2015 - 31 May 2016.

I hope this is helpful and answers your question.

If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.

Customer: replied 2 years ago.

Good day,

Thank you for your answer.

However I still can't understand when I should file first report. In other words how much time I have to prepare report after 31 May 2015?

Regarding dormant period, should it be listed or removed from HMRC? Maybe they missed my fax somehow?

Expert:  taxadvisor.uk replied 2 years ago.

Arthur, thank you for your reply.

Your reporting deadlines are
Companies House -
normally nine months after the end of the accounting period - ie. year ended 31 May 2015 no later than 28 Feb 2016. As it is your first set of accounts to Companies House you date may be no later than 14 Feb 2016 (you can check this at Companies House website if you look for general information on your company).

HMRC -
CT600 is no later than 31 May 2016 (12 months after the end of the accounting period).

The period the company was dormant would not be removed from the dates to be selected for CT return on HMRC site.

I suggest you write to the tax office dealing with CT matters of the company. Retain a copy of the letter for reference.

I hope this is helpful.

Customer: replied 2 years ago.

Regarding Company House report.

You mean Annual Report, right?

Expert:  taxadvisor.uk replied 2 years ago.
Arthur, you normally file two douments at Companies House annually
- Annual Return - updating details of principal activities, confirming officers, members, issued share capital etc

- Annual accounts

I was referring to annual accounts dates.

If you go to Companies House website and make an enquiry about information on your company, you will get a screen that shows
daye company formed with company number
registered office address
date next accounts due
date next annual return due
etc etc..

I hope this is helpful
Customer: replied 2 years ago.

That was a mistype. I meant Annual Return.

In my initial question I asked about deadlines for Annual Return and Annual Report.

To summarize your reply, Annual Return should be filed in 12 months after the end of accounting period.
Annual report should be filed in 9 months after the end of accounting period.

Please correct me if I am wrong.

Expert:  taxadvisor.uk replied 2 years ago.
Arthur, thank you for your reply.

Your are correct in terms of reporting deadlines for Companies House.

For HMRC, you file a corporation tax return (CT600) that includes a copy of the accounts and tax computations. This is due 12 months after the end of accounting period.

I hope this is helpful.
Customer: replied 2 years ago.
Relist: Inaccurate answer.
Expert:  taxadvisor.uk replied 2 years ago.

Arthur, annual return is filed on the anniversary of incorporation date.. as an example

company incorporated on 13 Apr 1995

Annual Return dates

Next annual return date is 11 May 2015
Last Return made up to 13 Apr 2014

In your case your date would be to cover period to 14 May 2015 and the return would be due 28 days after that date around 12 Jun 2015 and annually thereafter

Confimration of this and more information on filing dates for annual returns can be found here

https://www.gov.uk/prepare-an-annual-return-for-companies-house

Annual accounts dates
Accounts due date would be nine months after the end of accounting period on an ongoing basis. The exact date for first year accounts would be shown on Companies House website.

HMRC
Accounts and CT Return filed 2 months after the end of accounting period.

I hope this is clear.

You are kindly requested to reconsider your rating please.

Expert:  taxadvisor.uk replied 2 years ago.
HMRC filing
Accounts and CT Return filed 12 months after the end of accounting period.

I hope this is helpful
Expert:  taxadvisor.uk replied 2 years ago.
Arthur, pleasse advise where I can clarify dates further.
You have viewed my last two reponses.

How can I help you further with your question?

YOu may not wish to pay for the answer but you are requested to reconsider your rating inlight of further information provided.

Many thanks
Customer: replied 2 years ago.

Sorry, I had a phone call.

I am not sure what to do. Initial question was quite simple.

Which reports should i file to Company Hours and HMRC and when.

The idea was to get an exact answer, and not to check on CH and HMRC webpages, unfortunately I had to do it now.

Anyway, everything is clear with Annual Return to CH.

But what about Annual Report to CH and HMRC, and CT to HMRC?
You wrote 2 months and 12 months within one hour.

Could you please recheck?
1. What and when should I file to Company House except Annual Return?
2. What and when should I file to HMRC?
3. What if HMRC lost my fax about 14 May 2014 - 31 May 2014 dormant period. What should I do to make sure I will not have any issues with it?

Thank you in advance.

Expert:  taxadvisor.uk replied 2 years ago.
Arthur, thank you for your reply.

In my posting -10/03/2015 at 15:00 (9 minutes and 5 seconds later)
I did state and i quote" If you go to Companies House website and make an enquiry about information on your company, you will get a screen that shows
daye company formed with company number
registered office address
date next accounts due
date next annual return due
etc etc.."

But what about Annual Report to CH and HMRC, and CT to HMRC?
You wrote 2 months and 12 months within one hour.

This was a typing error as I have previously stated CT600 returns to HMRC are due 12 months after the end of accounting period.
Annual accounts are due at Companies House no later than 9 months after the end of accounting period.

Confirmation of this can be found here

https://www.gov.uk/prepare-file-annual-accounts-for-limited-company/overview



Could you please recheck?

[q]
1. What and when should I file to Company House except Annual Return?

[a]
Your first set of accounts that would need filing at Companies House would be for the period 14/05/2014 to 31/05/2015. If the company was formed on 01/06/2014 then the deadline for filing would have been 28/02/2016 (9 months after the accounting period end. As it is the first set of accounts and the company was formed on 14/05/2014, your accounts would be due no later than 14/02/2016. in subsequent years the due date will be 28/02.

[q]
2. What and when should I file to HMRC?

[a]
You should file CT600 return to HMRC (annual corporation tax return).
As your first set of accounts would cover the period to 31/05/2015 and if your select the accounting period 01/06/2014 - 31/05/2015, then these accounts would have to be filed by 31/05/2016 (12 months after the end of accounting period)

[q]
3. What if HMRC lost my fax about 14 May 2014 - 31 May 2014 dormant period. What should I do to make sure I will not have any issues with it?

[a]
As previously advised, you should write to your tax office dealing with CT matters and advise that the company was dormant during the period 14/05/2014 - 31/05/2014 and that the first set of accounts would cover acconting period 01/06/2014 - 31/05/2015. Retain a copy of this letter for future reference.

Otherwise, you will have to file two CT600 returns
one for period 14/05/2014 - 13/05/2015 and
second for 14/05/2015 -31/05/2015
because CT return can't cover a period more than 12 months.

I do this for my clients and I don't have any issue on it.

I hope this is helpful and answers your question.

If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.

taxadvisor.uk, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 4882
Experience: FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
taxadvisor.uk and other Tax Specialists are ready to help you
Customer: replied 2 years ago.

Thank you. Unfortunately I have to leave now. I hope you don't mind if I will read your reply tomorrow morning.

I am not sure how it work here on justanswer, let me know if I am obliged to reply today.

Expert:  taxadvisor.uk replied 2 years ago.
Artur, thank you for your reply.

Please come back to me in the morning if you need any clarification.

If you are happy and there are no more issues I will appreciate if you would kindly rate/accept the service I provided to ensure I get credited for it.

Expert:  taxadvisor.uk replied 2 years ago.
I thank you for accepting my answer.

Best wishes.
Customer: replied 2 years ago.

Good day,

I would like to get a little bit more information about period 14 May 2014 - 31 May 2014. If it isn't dormant period, when it should be reported to HMRC and CH. I mean Accounts and CT.

Can I write to my tax office, while I am abroad, and get an answer? Or they reply only to local addresses?

Thank you in advance.

Expert:  taxadvisor.uk replied 2 years ago.
Artur, thank you for your reply.

Companies House
Your first set of accounts cover the period 14/05/2014 - 31/05/2015. They are due for filing at CH on 14/02/2016. This includes the period 14/05/2014-31/05/2014, whether the company was dormant or not for this period.

HMRC
Here again your first set of accounts/CT600 are due to be filed by 31/05/2016. As the accounts are for a period longer than 12 months you will have to file two CT600 returns as explained before, unless you notify HMRC in writing that the company was dormant for the period 14/05/2014 - 31/05/2014.

You can write to the tax office from abroad.

Many thanks

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