Compliance Calendar UK: Accounting, Financial Reporting and Regulatory Deadlines

Region: United Kingdom (UK)

Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, financial reporting and regulatory deadlines for entities incorporated or operating in the UK, covering Companies House requirements, books and records, financial statements, corporate tax and VAT returns, FATCA and CRS reporting requirements, and confirmation statement filings.

Anomaly International supports UK entities by preparing their books and records, financial statements and liaising with audit and tax advisors, to assist with regulatory requirements, annual account filings, corporate tax and VAT returns and FATCA and CRS reporting obligations.

If you have a UK entity, Anomaly International can look after all your accounting and financial reporting needs.

Please reach out to paul.young@anomalyinternational.com to discuss further.

UK
Category	Key Dates	Entities	Description
Annual Accounts (Private Company)	9 months post year end	Private limited companies (Ltd)	All UK entities must maintain adequate accounting records internally. Private companies must file annual financial statements with Companies House within 9 months of year end. Financial statements must comply with UK GAAP (FRS) or UK adopted IFRS: Micro - FRS 105 Small - FRS 102 (reduced disclosures)/UK adopted IFRS Medium/Large - FRS 102/UK adopted IFRS
Audit Requirements	9 months after year end	All UK companies	Private companies are required to undergo an audit, unless they qualify for the small companies audit exemption by meeting two of the three criteria set out below: Annual Turnover: <£15 million Total Assets: <£7.5 million Number of Employees: <50
Corporate Tax Return	Filing: 12 months post year end Payment: 9 months and 1 day after year end	All UK resident companies and non resident companies with a UK permanent establishment	All active UK companies must file a Corporation Tax Return (CT600) with HMRC within 12 months of the end of each accounting period. This must be accompanied by the statutory accounts and tax computations in iXBRL format. For standard companies, corporation tax is due for payment 9 months and 1 day after year end.
VAT Return	Quarterly: 1 month and 7 days after each quarter	All VAT registered businesses (mandatory threshold: £90,000 taxable turnover in any 12-month period)	VAT registered businesses must file quarterly VAT returns under Making Tax Digital (MTD) using HMRC compatible accounting software. Filing and payment are due simultaneously. Standard quarterly periods end: 31 March, 30 June, 30 September, 31 December. Businesses may apply for non-standard periods.
FATCA Reporting	Annual Return: 31 May	UK Reporting Financial Institutions: banks, investment funds, trusts, custodians, insurance companies	UK Financial Institutions report to HMRC via the Automatic Exchange of Information (AEOI) portal by 31 May for the prior calendar year. UK FIs must register with HMRC as Reporting FIs before filing. Penalties for non-filing or inaccurate filing: up to £3,000 per disclosure failure.
CRS Annual Return	Enrolment: 30 April Annual Report: 31 May	All BVI Reporting Financial Institutions (banks, funds, trusts, brokers, insurance)	CRS annual returns are filed with HMRC via the AEOI portal by 31 May, alongside FATCA reports. UK FIs must conduct CRS due diligence on all financial accounts and file even where no reportable accounts exist (nil return). CRS 2.0 amendments (expanding scope to crypto assets and e-money) are expected to be implemented in the UK — current timeline to be confirmed by HMRC.
Confirmation Statement	Annually: Within 14 days of statement date	All UK entities	All UK companies must file a Confirmation Statement (CS01) at least once a year with Companies House, confirming that directors, shareholders, PSCs (persons with significant control), and registered office details are up to date. The statement date is the anniversary of the previous confirmation statement (or incorporation date for the first filing). Filing must occur within 14 days of the statement date. Online filing fee: £50. Late filing is a criminal offence; directors can be prosecuted.

*Please note that this calendar is intended as a general guide only and should not be relied upon as legal or professional advice. Deadlines and requirements are subject to change and we recommend seeking tailored advice for your specific circumstances.