Ltd Co Small Business Deadlines And Applications

Formation - leads to

Date of formation shown on the COI (Certificate of Incorporation)

1st accounts filing date is EXACTLY 9 months later

2nd accounts filing date is 12 months to the year end date (the A.R.D.)

1st CS01 is 12 months plus 15 days later.

Contract dates - plan ahead

These must be on or after the formation date, not before

End dates are as negotiated and need to be monitored.

Insurance policy dates should be carefully matched with contracts to avoid annual renewals a short time before a contract expires.

Legal reviews must be considered before or after start dates, depending on circumstances.

Similarly other legal aspects must be considered outside the contract terms, such as how business is conducted as compared to the contract. This is about the intentions of the parties as demonstrated rather than as written.

Communications - protect your privacy

Domain name can be any time by you, but ownership should be transferred to the company when formed and all contact data managed to avoid exposing private details (especially home addresses) to the internet. E.g. also email addresses and telephone numbers.

Telephone numbers to be company related not personal numbers

Email as for phone numbers.

Companies house make sure SAIL addresses are used, not home addresses.

Taxation - crucial early settings

HMRC will send a form CT41G with company UTR (Unique Tax Reference), in due course and littel can be done until this arrives.

With UTR create Gov Gateway account to access HMRC (immediate) and details from any two of

UK Passport

UK Driving licence

Three answers from credit record (no one gets these right so get a copy of your credit record first)

P60

S.A. (make sure you have your own SA access set up first)

With Gateway account set date of activity start” with HMRC (immediate)

With Gateway account activate Corporation Tax (a code is sent by post, so NOT immediate)

Set up paye if required.

Vat Registration if desired prior to registration threshold.

Banks - dates are a moveable feast

Applications require various authentications and these often request the following so make sure you have set these up first, there are no deadlines except to be ready for account applications:

Web page for the company

Linkedin profile for director(s)

Copies of contracts

Passports

Driving licences

Business activity description

Contrary to popular belief bank accounts may be less urgent because until money is due in their details are not required, for example in contracts and individuals personally wanting to complete the process is not the same as it being mandatory - stay in control and do not hand it over to others.

That said get two banks at least so that in any event your business can continue to operate.

August 25, 2025


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