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Limited Company Director Year-End Checklist
A single page for UK limited company directors: what to do before your company year end, the deadlines that follow, and the paperwork to hand your accountant.
Please read before using: This is general information, not tax, legal or financial advice. Figures and dates are for 2026/27 and can change. Check GOV.UK or take professional advice for your situation.
What’s Included
- Before the year end — dividends, salary, director’s loan, pension, expenses, bookkeeping and stock.
- Key deadlines — Companies House accounts, Corporation Tax payment, CT600, Section 455 tax and confirmation statement.
- Benefits and expenses — P11D, P11D(b) and Class 1A dates.
- Accountant paperwork list — what to gather so the accounts are not delayed.
Why It Matters
- An overdrawn director’s loan at the Corporation Tax due date can trigger Section 455 tax, so it pays to check the balance before the year end.
- Dividends need enough retained profit, a board minute and a voucher to be valid.
- Accounts, the Corporation Tax payment and the CT600 each have different deadlines.
- Gathering paperwork early cuts accountant time and avoids late filing penalties.
Frequently Asked Questions
For a private limited company, accounts are due at Companies House 9 months after the end of the accounting period. The Corporation Tax return (CT600) is due 12 months after the period ends.
For most small and medium companies, 9 months and 1 day after the end of the accounting period, which is earlier than the return deadline.
A tax charge on a company when a director owes it money (an overdrawn director’s loan) at the Corporation Tax due date and has not repaid it. See our Director’s Loan Account guide for the current rate and how to avoid it.
Not by law, but most limited company directors use one for the annual accounts and tax return. This checklist helps you prepare.
Sources
- GOV.UK — Prepare annual accounts for a limited company (checked November 2026)
- GOV.UK — Pay your Corporation Tax bill (checked November 2026)
- GOV.UK — Director’s loans (checked November 2026)