Limited companies and limited liability partnerships have a requirement to file their annual accounts at Companies House within nine months of their year-end. A limited company must also file a copy of its year-end accounts with its annual corporation tax return, which HMRC requires within 12 months of the year’s end. For sole traders and partnerships, there is no requirement to file accounts, but the information contained in them must be submitted on an annual personal or partnership tax return. There are some exceptions to these filing deadlines, so please do check with us.