Frequently asked questions

I have a limited company, when do I need to file my accounts at Companies House?

9 months after the year end date accounts have to be filed at Companies House, the exception is the first period of accounts where the due date differs.

I have received a notice from HMRC to deliver a corporation tax return. What should I do?

HMRC automatically sends out notices to Limited companies to complete Corporation Tax returns as a reminder each year. A company’s corporation tax return is not due to be filed with HMRC until one year after the year end date. The exception is for the first period of accounts.

I have received an email from HMRC about a tax repayment. What should I do?

Do not respond to this email as it is a spam email. HMRC never email regarding repayments.

How can I pay my corporation tax?

You can pay HM Revenue & Customs (HMRC) by faster payments, CHAPS or bacs using the following details:

HM Revenue & Customs Cumbernauld

Sort code: 08-32-10

Account number: 12001039

Reference: (Your 17 character corporation tax payslip reference for the accounting period you’re paying).

I have received a notice from HMRC to file my self-assessment tax return. What should I do?

HMRC automatically sends out notices to complete a self-assessment return if registered for self-assessments at the start of a new tax year. You have until 31 January following the previous tax year end to file a return. If not filed on time penalties, and interest will be applied by HMRC.

How do I pay my self-assessment tax due?

The deadlines for paying your self-assessment tax are:

31 January – for any tax you owe for the previous tax year (known as your balancing payment) and your first payment on account (if applicable)

31 July for your second payment on account (if applicable)

Payment details:

HM Revenue & Customs Cumbernauld

Sort code: 08-32-10​

Account number: 12001039

Reference: (Your 10 digit unique Taxpayer Reference (UTR) number followed by the letter ‘K’)