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发表于 2024-9-6 21:43:35
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In the UK, maintaining a limited company involves several annual responsibilities, including tax-related filings and company administrative tasks. Based on what you've mentioned, here are the four main obligations and how they work:
### 1. **Annual Accounts (Company Accounts)**
- **What it is**: Every limited company must prepare and submit **annual accounts** to **Companies House**. These accounts reflect the company's financial position over the year.
- **When due**: Typically, 9 months after the end of your company’s financial year.
- **What you need**:
- A full set of financial statements, including a balance sheet, profit and loss statement, and notes on accounts.
- These are usually prepared by an accountant.
- **How to file**:
- You can file online using Companies House WebFiling or other software.
- Alternatively, you can hire an accountant to do this for you.
### 2. **Confirmation Statement (Annual Return)**
- **What it is**: A **confirmation statement** is an annual document to ensure that Companies House has the correct information about your company, including details of directors, shareholders, and registered office.
- **When due**: Every 12 months after incorporation or after your last confirmation statement.
- **What you need**:
- Information about your company structure, shareholdings, and any changes that have occurred in the past year.
- **How to file**:
- Filed online through Companies House WebFiling or using third-party software.
- **Cost**: £13 to file online or £40 to file by paper.
### 3. **Corporation Tax Return**
- **What it is**: A **Corporation Tax Return (CT600)** must be filed with **HMRC** to report your company’s taxable profits and how much Corporation Tax is due.
- **When due**: Typically, 12 months after your company’s financial year-end, though any tax owed must be paid 9 months and 1 day after the year-end.
- **What you need**:
- Financial statements and tax calculations for the year.
- An accountant usually prepares this as part of the accounts process.
- **How to file**:
- Corporation Tax returns must be filed online via the HMRC Corporation Tax online service or software that supports HMRC.
### 4. **VAT Returns**
- **What it is**: If your company is registered for VAT, you need to file **VAT returns** quarterly (or sometimes monthly or annually) to report the VAT you've charged customers and the VAT you've paid on business purchases.
- **When due**: Each quarter (every 3 months), the deadline for submitting the return and paying any VAT owed is usually 1 month and 7 days after the end of the VAT period.
- **What you need**:
- Accurate records of sales, purchases, and VAT transactions.
- These records must be kept digitally under **Making Tax Digital (MTD)**.
- **How to file**:
- VAT returns must be filed online through HMRC's Making Tax Digital system, using compatible accounting software.
### How to Apply/Manage:
- **Annual Accounts**: Usually prepared by an accountant. You can use online accounting software or file through Companies House directly.
- **Confirmation Statement**: Simple to file online through Companies House.
- **Corporation Tax**: Typically managed by your accountant, using financial data prepared for your annual accounts.
- **VAT Returns**: Submitted online via compatible accounting software (like QuickBooks, Xero, or FreeAgent).
### Additional Points:
- **Payroll**: If you employ staff, you’ll also need to manage **PAYE (Pay As You Earn)** responsibilities, submitting payroll data and paying National Insurance and Income Tax on behalf of your employees.
### In Summary:
- **Annual Accounts** (Company financials to Companies House).
- **Confirmation Statement** (Updates to Companies House about your company).
- **Corporation Tax Return** (Reporting taxable profits to HMRC).
- **VAT Returns** (If VAT-registered, reporting VAT charged and paid).
These are the main four responsibilities. Make sure you have the right dates and resources in place, especially accountants or software, to meet these obligations properly. |
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