UK year-end accounts checklist

Accounting reference date confirmed

Companies House accounts deadline diaried (usually 9 months after period end)

Corporation tax return (CT600) deadline diaried (usually 12 months after period end)

Tax payment dates diaried separately from filing dates

Confirmation statement deadline diaried (separate from accounts)

Who prepares / who reviews / who files agreed in writing

Bank and card statements for every company account, full period

Books export: trial balance, P&L, balance sheet, aged debtors and creditors

Sales invoices and credit notes, including unpaid at period end

Purchase invoices and bills, including late arrivals for this period

Payroll, PAYE/NIC and pension summaries

VAT returns and workings (if VAT registered)

Fixed asset list: buys, sales, scrap, dates and costs

Loan and finance agreements

Director's loan account movements and closing balance

Stock / work-in-progress count if material

Prior year accounts and tax computations

Companies House and HMRC correspondence for the period

Every bank and card line matched to a book entry

Suspense / “ask accountant” buckets cleared or listed with questions

Opening balances match last year's signed accounts

Personal vs company spend identified

Inter-account transfers not double-counted as income

Aged receivables as at period end

Aged payables as at period end

Doubtful debts flagged with a short reason

Supplier statements checked for missing bills

Director's loan summary and proposed clear-down plan

Asset additions and disposals evidenced with invoices

VAT returns in the period match the books

Payroll totals reconcile to the profit and loss

One index page listing every file

Reconciled books and bank with open items noted

Questions list written once, not scattered across emails

Review call booked

After filing: signed accounts, CT600, computations and receipts stored together