Companies are dealt
with under the self-assessment framework. You should check which filing dates apply to your company, but in many
cases, company accounts must be filed with the Registrar of Companies
within 9 months of the accounts year end and with HM Revenue and Customs
within 12 months of the accounts year end.
Any Corporation Tax
due must normally be paid to HM Revenue and Customs within 9 months of
the year end.