Statutory accounts
The annual accounts report the company's financial performance and position under the relevant accounting and company-law framework. They are generally filed with Companies House, subject to the applicable filing format and exemptions.
Corporation Tax computation
Accounting profit is adjusted under tax rules to calculate taxable profit and the Corporation Tax position.
CT600 company tax return
The CT600 reports the company's tax position to HMRC and is normally submitted with accounts and the supporting computation.
Why the dates can confuse
The accounts filing date, Corporation Tax payment date and CT600 filing date may not be identical. Check each obligation rather than relying on one calendar reminder.
This guide is general information, not tax, legal or financial advice for your circumstances. Filing requirements and deadlines should be checked for the relevant person, company and period.