Capture every company filing date before preparation begins.
Use this checklist to build a controlled record; always verify the actual company and HMRC dates rather than relying only on generic rules.
Preparation milestones
Set internal dates before statutory cut-offs.
- Records complete and bookkeeping closed
- Accounts draft complete
- Tax computation and CT600 complete
- Independent review complete
- Director or client approval obtained
- Payment authorised
- Submission buffer and rejection-resolution date
Submission evidence
Keep a separate record for each authority.
- Exact submitted file or payload
- Submission timestamp and reference
- Accepted or rejected response
- Rejected-item correction and resubmission
- Final accounts, computation and return version
- Payment confirmation
Use the checklist as a control, not advice
The correct filing dates and requirements depend on the company circumstances. Verify them against Companies House, HMRC notices and current official guidance.
Where professional judgement is needed
This guide explains a filing workflow, not the accounting treatment, tax position or legal duties of a particular company. Confirm the applicable accounting framework, reliefs, disclosures and filing obligations against current official guidance and, where needed, a qualified accountant or tax adviser.
FAQ
Should the accounts and CT600 share one status?
No. Track Companies House, Corporation Tax payment and HMRC return statuses separately.
What date should the checklist use?
Use the date shown for the actual company or HMRC accounting period and record when it was checked.
Why include a rejection-resolution date?
A transmission near the deadline can still be rejected. An earlier internal date leaves time to correct and resubmit.
Official sources
Checked on 2026-08-11. Official guidance takes priority if rules change.