a. Department for Education: 31 December following the end of the August accounting period
b. Registrar of Companies: Usually 9 months after the year end, i.e. 31 May.
However, the first filing date at Companies House for new Academies is the sooner of 9 months after the accounting period end and 21 months from the date of incorporation.
c. Corporation Tax Returns: 12 months after the end of the August accounting period, i.e. 31 August of the following year, if required.
NB. Corporation tax returns may not be required every year for each Academy.
For more information about Sutton McGrath Hartley’s services available to Academies, see Accounting for Academy Schools.