Written by the TaxTune Editorial Team · Reviewed by our qualified accountants · Updated for 2026
The quick answer Your first company accounts report the company finances and are filed with both Companies House and HMRC. The first accounts to Companies House are usually due 21 months after incorporation, and thereafter 9 months after each year end. They must agree with your CT600 tax return.

What to do at this stage

  1. Know your dates. First accounts to Companies House are usually due 21 months after incorporation, then 9 months after each year end.
  2. Gather your records. Income, costs, bank statements and any asset purchases for the period.
  3. Prepare the accounts. Following accounting standards, with the right disclosures for a small company.
  4. File in both places. Accounts to Companies House, and accounts plus a CT600 to HMRC, which must reconcile.
  5. Pay the corporation tax. Due 9 months and 1 day after the year end, before the return itself.

First accounts due?

The standards, disclosures and dual filing catch first time directors out. TaxTune prepares your accounts and CT600 together, makes sure they reconcile, and files both on time.

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Frequently asked questions

When are my first company accounts due?

The first accounts to Companies House are usually due 21 months after incorporation. After that, accounts are due 9 months after each year end, and to HMRC within 12 months.

What do company accounts include?

They report the company finances for the period, following accounting standards, with the disclosures required for your size of company. They must agree with your CT600 tax return.

Do I file accounts in two places?

Yes. Accounts go to Companies House, and accounts plus a CT600 go to HMRC. The figures must reconcile across both.

When do I pay the corporation tax?

The payment is due 9 months and 1 day after the year end, which is earlier than the CT600 return, due at 12 months.

Can I prepare the accounts myself?

You can, but they must follow accounting standards and file correctly in both places. Many first time directors use an accountant to avoid errors and penalties.