Your limited company's first accounts and Company Tax Return
You started trading the day your company set up
File 2 Company Tax Returns if your company started trading on the same day it was set up - one for your company’s first 12 months and one for the rest of the time covered by your company’s first accounts.
Example
| Action | Date |
|---|---|
| Company set up and started trading | 11 May 2024 |
| First accounting period for Corporation Tax ends | 10 May 2025 |
| Accounting reference date | 31 May 2025 |
| Second accounting period for Corporation Tax ends | 31 May 2025 |
Prepare your first set of accounts for 11 May 2024 to 31 May 2025. Then file your:
- first tax return for 11 May 2024 to 10 May 2025
- second tax return for 11 to 31 May 2025
After you do this, your accounts and tax returns will normally cover your company’s financial year from 1 June to 31 May.