Key deadlines for 2022 reporting remain the same. Academies must submit audited accounts and associated documents to the ESFA by 31 December 2022 and must publish the audited accounts on the trust’s website by 31 January 2023. Filing deadline for placing the accounts at Companies House remains 31 May, although there is probably no good reason for delaying this beyond 31 January given the requirement for public disclosure by then on the trust’s website. Corporation tax returns for any entities where one is required will need to be filed by 31 August 2023, with any tax payable being due by 31 May.
