Year-end checklist for company directors

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Before your year end

• Pay preliminary corporation tax by the 23rd of the month before your year end.
• Decide how to deal with any overdrawn director's loan account.
• Consider pension contributions and any dividend before the year closes.
• Count stock on the last day of the year, if the company holds stock.
• Note the company's annual return date from the CRO register.

Within 3 months after your year end

• Bring the books fully up to date and reconcile every bank account.
• Reconcile VAT, payroll and loan balances.
• Export the trial balance at your year end.
• Gather bank and loan statements, asset purchases and sales, debtors and creditors.
• Send it all to your accountant, at least 3 months before the CT1 deadline.

Before the deadlines

• Review and approve the financial statements and sign the directors' minutes.
• File the CT1 and pay the balance of corporation tax by the 23rd of the ninth month after your year end.
• File the B1 annual return within 56 days of your annual return date.
• Directors: file your Form 11 by 31 October, or the ROS extended date.

Last checked 13 November 2026. This guide is general information, not advice for your company. Tax rules change, so check with us or Revenue before acting.