If your Company has a 31st December 2017 year end it is important to note the following deadlines for filing deadlines:-
• The filing of the corporation tax returns and payment of final corporation tax liability is due by Friday, 21st September 2018.
• Final preliminary tax payments for the year ended 31 December 2018 should be made by 23 November 2018.
Companies Registration Office
• Electronic filing of annual returns and financial statements is compulsory
• A 30th September 2018 is the optimum annual return date for a company with a financial year end 31st December 2017
• Companies with a 30th September 2018 annual return date must file a B1 no later than 28th October 2018
• Once an annual return is filed, a company has 28 days to upload its financial statements and submit a hard copy B1 Signature page or Accounts Certification page
• For companies with a 30th September 2018 annual return date, the financial statements must be uploaded no later than 25th November 2018.
• It is important to note that late filing of an annual return and/or financial statements will result in substantial late filing penalties and the loss of audit exemption were applicable for a period of 2 years.
• It is important to remember that October is the peak filing deadline period, it is therefore important to be on top of deadline and were possible be early in filing both annual returns and financial statements. We would recommend getting in touch with your usual Baker Tilly Hughes Blake contact as soon as possible in order to ensure your company us ready for these deadlines.
Annual Return Date
Annual Return Filing Deadline
Financial Statements Filing
30th September 2018
28th October 2018
25th November 2018
For more information please contact Gráinne Howard, Corporate Governance and Compliance Director at; email@example.com