A Common but Important Question for UK Limited Companies

Many first-time UK company owners are often puzzled when they see a set of financial statements or a corporation tax return showing two different dates. “The company’s financial year ended on 31 March 20XX, but why does the accounts page say 17 September 20XX?”

It’s a common and very valid question. And if you’re new to UK accounting or running a UK company for immigration, investment, or compliance purposes, understanding this difference is more important than you might think.

Why the Confusion?

In many countries, it’s common to see only the year-end date used as the “date” on financial statements and tax returns — even when the documents are prepared months later. So, naturally, some clients are surprised when UK documents show a completely different date.

But the UK has a specific legal and accounting framework that requires the actual signing date to be shown, and that can affect:

• Overseas ownership and group reporting
• Investment due diligence
• Visa compliance and immigration extension (e.g. Innovator, Global Talent, Start-up)
• Public funding, grants, or tendering processes

Knowing and following the UK rules can prevent serious confusion or delays down the road.

Accounting Reference Date

The accounting reference date (ARD)in the UK is the official end of a limited company's financial year. It is set by Companies House and determines the due date for filing annual accounts. By default, the ARD is the last day of the month in which the company was incorporated (e.g. if incorporated on 10 June, the ARD is 30 June). Companies can change their ARD by notifying Companies House. The accounting reference date (ARD) in the UK is the official end of a limited company's financial year. It is set by Companies House and determines the due date for filing annual accounts. By default, the ARD is the last day of the month in which the company was incorporated (e.g. if incorporated on 10 June, the ARD is 30 June). Companies can change their ARD by notifying Companies House.

UK Practice: What Date Goes Where?

In the UK, the signing dateof accounts must reflect the actual date directors approved the documents — not the period-end.

Let’s break that down clearly:

Company Accounts – Signing/Approval Date

UK accounting standards require every set of accounts to clearly show the date they were approved and who authorised them. This information typically appears in the following form:

“These financial statements were approved by the board of directors and authorised for issue on 17 September 20XX.”

This requirement comes directly from UK accounting standards. According to FRS 102, Section 32.8: “An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation.” Similarly, FRS 105, Section 26.5 (which applies to micro-entities) states: “An entity shall disclose the date on which the financial statements were authorised for issue and who gave that authorisation.”

Therefore, if your company’s year-end is 30 April 20XX, and the directors approve the accounts on 17 September 20XX, the correct and compliant date to include is 17 September — not 30 April.

Corporation Tax Return (CT600)

The CT600 corporation tax returnis usually filed electronically, and doesn’t require a visible signing date in the same way as accounts. However, when producing a copy for clients or archiving, the actual date of preparation or filing is normally used.

Again, not the year-end.

Why This Matters — Especially for Foreign Investor and Compliance

We welcome overseas investors in the UK. You are important and contribute UK economy. You may find UK an interesting place for your investment, hub to grow, it is also a place for immigration and their family to live. Some investors find it interesting and migrate to the UK on business visas or other types. In this case, this seemingly small detail of what date of accounts, format of accounts, can have larger implications. There are also detailed and exact requirement of the accounts format, don’t worry we are also working on Tier-1 business accounts. Yes our accounts and reports are accepted for UKVI, Tier-1, and visa and extension, ILR application * (Disclaimer: Requirements vary and may change — clients must confirm suitability with their immigration adviser; we do not provide immigration advice). We are experienced in providing accounts and documents in right format, right date, if that matters, that authorities are looking for.

Final Thoughts

At Elaga Accountancy we work with many first-time directors, overseas founders, and entrepreneurs managing UK entities for the first time. These questions are not only common — they're important.

Remember: UK company and tax rules may change at least once a year. Between annual Finance Acts, budget updates, and evolving HMRC guidance, it's a moving landscape — even experienced professionals need to stay sharp.

If you’re unsure, don’t leave it to guesswork. Let qualified accountants prepare and file your company’s accounts and tax returns — correctly and confidently.

Need help or have questions?

At Elaga Accountancy, our accountant are expert in all UK tax matters and we’d be happy to support you.

***Contact us to learn more.

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