Accounting reference date (ARD)
The accounting reference date (ARD) is the day on which a UK company's accounting reference period, and so normally its financial year, ends each year. A new company's first ARD is the last day of the month in which the anniversary of its incorporation falls. The deadline for filing the accounts is counted from it.
Key facts
| Set on incorporation | Last day of the month of the first anniversary of incorporation (Companies Act 2006, s391) |
|---|---|
| Financial year end | The financial year may end up to 7 days either side of the ARD (Companies Act 2006, s390) |
| Changing it | By notice to Companies House; an extended period may not exceed 18 months (Companies Act 2006, s392) |
| Filing deadline | 9 months after the end of the period for a private company, 6 months for a public company |
As at 25 October 2026.
How the ARD is set
For a company incorporated on or after 1 April 1996, the first accounting reference date is the last day of the month in which the first anniversary of incorporation falls. A company incorporated on 10 June 2025 has an ARD of 30 June, and its first period runs from 10 June 2025 to 30 June 2026.
Changing the ARD
- The directors may change the ARD of the current period or of the previous period, but not of a previous period whose filing deadline has already passed.
- An extended period may not be longer than 18 months, and a period may be extended only once in five years, unless for example the change aligns the company with a UK parent or subsidiary or the company is in administration.
- Shortening is currently not limited; a limit is planned from April 2028.
ARD, financial year and Corporation Tax period
The financial year of the accounts ends on the ARD or up to seven days either side of it, which allows 52 or 53-week years. The accounting period for Corporation Tax is a separate concept: it can never be longer than 12 months, so a longer accounts period is split into two periods for tax.
Frequently asked questions
Is the accounting reference date the same as the year end?
Usually. The financial year ends on the ARD, or up to seven days either side of it if the directors choose, for example to end on the last Friday of the month.
Where can I find my company's accounting reference date?
On the company's page of the Companies House register, which shows the accounting reference date and when the next accounts are due.
Does changing the ARD change the Corporation Tax period?
It can. A Corporation Tax accounting period ends at the latest after 12 months or on the accounting date, so a new ARD changes the periods. Tell HMRC about new dates before the original filing date.
Sources
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Join the waitlistGeneral information about UK company law and tax, not legal or tax advice. The directors remain responsible for the accounts and returns they approve and file.