HMRC Filing Deadlines – First Time

Hi, Could you please clarify this one for me: even after double-checking the HMRC and Companies House webpages and going through this Forum I still can’t fully get it and, apparently, need some assistance. This is my first corporate filing with HMRC. Here is my timeline: - company (LTD) registered with CH on 7 November 2023; - used the same CH service to register with HMRC for Corporate Tax (on the same date (7 November 2023), during the same registration procedure), and indicated the operations start date somewhere in December 2023 (I was not ready to start business at the time, and had to indicate any date for HMRC); - during this year (7 November 2023 up to now (and, obviously, to 6 November 2024) the company has been dormant (I didn’t manage to start trading, neither in December 2023 nor at any date later during this year). A couple of days ago I informed HMRC of the company dormancy via the webform. My confusion is all about the accounts filing dates and deadlines. I was assigned the Accounts Reference Date (by CH) as 30 November 2024. This date is for their accounts filing and Confirmation Statement filing. At the same time, this accounting period somehow applies to my accounts filing deadlines with HMRC. With CH it is all clear to me: I can see the deadlines in my online account with CH. As for HMRC filing deadlines all is more confusing. I can’t find any filing deadlines in my HMRC online account, and when I read the instructions, I still can’t figure out when I need to file. It looks like I have two periods to file for: one is from 7 November 2023 to 6 November 2024, and the other is for the period from 7 November 2024 to 31 December 2024. The periods themselves are clear to me. What is unclear is when the deadlines are for these periods – for each of them. The instructions say it is 12 months from the end of the accounting period. Does this mean that for the period from 7 November 2023 to 6 November 2024 the deadline will be 6 November 2025, and for the period from 7 November 2024 to 31 December 2024 the deadline will be 31 December 2025? Also, if I have informed HMRC about the company dormancy, will I need to file any accounts at all (the instructions say that normally you would not file any accounts if the company was dormant during the accounting period)? So, the summarize this all: - what are my deadlines? - do I need to file at all? Thank you!

Hi,
If you have noted HMRC that you are dormant for CT purposes, then you will not have to file. The accounting periods dates will no longer exist. once you become active, we will set up the accounting periods in line with your instruction. 
We cannot comment on Company’s House (CH), as it is a separate government entity. 
When you register the accounting periods are automatically set up to be 12 months from that date, with a short period to the end of the month. You are free to notify us and CH if you want these changing. However, as you are dormant, you should notify HMRC of your desired accounting periods once you become active, as we do not hold any periods whilst your dormant. 
Thank you.