Key Takeaways
All UK limited companies must file annual accounts with Companies House and a separate company tax return with HMRC every year, even if the company is dormant.
Current key dates to remember: new size thresholds took effect from 6 April 2025, and mandatory software-only accounts filing kicks in from 1 April 2028.
You need a Companies House authentication code and (from 2024–2026) GOV.UK One Login to file most documents online.
Typical filing deadlines: the first accounts for companies are usually due within 21 months of incorporation, and subsequent accounts for private limited companies are due 9 months after the financial year-end.
Missing Companies House filing deadlines leads to automatic late filing penalties that can double if you file late two years in a row.
Introduction: What Are Companies House Accounts and Why They Matter
Every UK limited company must prepare and file a set of annual accounts - formal financial statements that summarise the company's income, expenses, assets, and liabilities for its financial year. Once filed, these accounts to Companies House become part of the public record, available for anyone to view. Companies House maintains a public record of submitted accounts so that lenders, suppliers, customers, and the general public can assess a company's financial health.
Filing accounts with Companies House is a separate legal requirement from filing a company tax return with HMRC, even though both use the same underlying financial information. This article focuses on private companies limited by shares in England, Wales, Scotland, and Northern Ireland as at 13 June 2026.
Recent reforms under the Economic Crime and Corporate Transparency Act 2023 are reshaping what companies must file. New size thresholds apply from 6 April 2025, and from 1 April 2028 all accounts must be submitted via commercial software. This guide walks you through what you must file, how to prepare, key dates and deadlines, and the actual online filing process.
Your First Steps in Filing Company Accounts
Every financial year, a UK limited company must prepare statutory accounts and submit:
annual accounts to Companies House, and
a Company Tax Return (CT600) with accounts and computations to HMRC.
"Filing accounts" or "accounts filing" normally means sending a full, approved set of statutory accounts covering the company's accounting period. You can check your company's filing deadlines on the Companies House service using your company name or number - the page displays the next accounts due date clearly.
Directors remain legally responsible for accurate and timely accounts filing, even if they use an accountant or software provider on their behalf. Directors can file their own company accounts if confident in the process, but many companies choose to hire accountants for filing accounts, particularly when the business grows more complex.
Create a simple internal checklist and calendar reminders as soon as the company is incorporated. This protects you from missed deadlines, especially in the first year when everything is new.
Key Documents and Information You Will Need
Standard company accounts will normally include these core financial statements:
A profit and loss account (also called a loss statement or profit and loss statement)
A balance sheet
Notes to the accounts
A director's report (where required)
An auditor's report if the company is not exempt from audit
To prepare these documents, you must gather financial records such as sales invoices, purchase invoices, bank statements, payroll records, loan agreements, and VAT returns for the full accounting period. These records form the foundation of your own accounts.
For filing with Companies House you also need:
Your company number
The Companies House 6-character authentication code
An active WebFiling or software account linked to GOV.UK One Login (for most services)
Confirmation that the board has approved the accounts and a director has signed them
Good bookkeeping during the year - reconciled bank accounts, organised digital receipts, cloud accounting software - makes preparing and checking annual accounts significantly faster, saving you admin time at year-end. If you run a growing or complex business, consider appointing a qualified accountant to prepare or review the accounts before filing.
What Your Company Accounts Must Include
Statutory accounts are formal financial statements prepared under UK GAAP (commonly FRS 102 or FRS 105) that summarise the company's performance and financial position for a specific year. The exact content depends on the company's size and status - micro, small, medium/large, or dormant - but certain core elements are always required.
At a high level: the profit and loss account covers income and expenses for the period, while the balance sheet shows what the company owns (assets) and what it owes (liabilities) on the year-end date. For filing accounts with Companies House, formats and minimum disclosures are set out in the Companies Act 2006 and relevant accounting standards. HMRC usually requires the same accounts in iXBRL format attached to the electronic company tax return.
Core Financial Statements and Supporting Notes
Standard company accounts will normally include:
A profit and loss account for the financial year
A balance sheet at the accounting reference date
Notes explaining accounting policies and key figures
A directors' report (except where exempt)
An auditor's report if the company requires an audit
The profit and loss account should show turnover, cost of sales, operating expenses, interest, tax, and final profit or loss for the year. Notes must accompany profit and loss statements in company accounts, providing full details on how figures were calculated. The balance sheet must balance total assets against equity and liabilities, including share capital, reserves, creditors, loans, and provisions. The balance sheet total represents the sum of all assets.
Notes should describe accounting policies (revenue recognition, depreciation rates, etc.) and give extra detail on important balances such as fixed assets and related party transactions. At least one director must sign the balance sheet and include a statement confirming the accounts give a true and fair view and comply with the Companies Act.
Changes for Small Companies and Micro-Entities from April 2025
The Economic Crime and Corporate Transparency Act 2023 - commonly referred to as the corporate transparency act - is changing what smaller entities must file. The Economic Crime Act requires more transparency in company accounts, and these reforms apply from accounting periods starting on or after 6 April 2025.
Previously, small companies could file simplified abridged accounts if they met specific criteria, and small companies could file abridged accounts without a directors' report. Under the new rules, small companies can no longer prepare and file abridged accounts - they must include a profit and loss account and a directors' report. Similarly, micro entities must now file a balance sheet and profit and loss account with Companies House, although they retain the option not to prepare a directors' report.
Existing abridged and filleted options remain only for accounting periods that start before the new rules take effect. Check your year start date carefully.
Small and micro-entities must file profit and loss accounts going forward. While more information will be filed publicly, the preparation process is similar and can be managed effectively with suitable software or an accountant. Companies may have options to limit the level of profit and loss detail made public, which addresses some privacy concerns for smaller businesses.
How to Classify Your Company Size (Micro, Small, Medium/Large)
The size of a company influences its financial reporting requirements, disclosure levels, and whether an audit is needed. Classification is based on meeting at least two of three criteria: annual turnover, balance sheet total, and average number of employees.
Size is usually assessed over two consecutive financial years, and crossing thresholds can change reporting obligations and audit status. You should confirm your size category each year before preparing the accounts to ensure you use the correct format.
Updated Thresholds from 6 April 2025
From April 2025, micro-entities have a turnover cap of £632,000. The full micro-entity thresholds are:
Turnover not more than £632,000
Balance sheet total not more than £316,000
No more than 10 employees
Small company thresholds are:
Turnover not more than £10.2 million
Balance sheet total not more than £5.1 million
No more than 50 employees
A company must meet at least two of the three limits to qualify and must generally meet them for two consecutive years to maintain that status. Limited liability partnerships use similar thresholds for accounts filed with Companies House, and these thresholds are occasionally adjusted for inflation.
Practical example: A freelance consultant with £200,000 turnover, £50,000 in assets, and no employees qualifies as a micro-entity. A retailer with £9 million turnover, £4 million in assets, and 40 staff qualifies as a small company. A manufacturer with £15 million turnover and 120 employees exceeds small thresholds and falls into medium or large territory.
How Size Affects Your Filing Process
Micro entities can use FRS 105 to prepare simplified accounts but still need to file both a balance sheet and profit and loss account with Companies House after the reforms. Small companies may qualify for audit exemption and have slightly reduced disclosures but must still prepare and file full statutory accounts, including a directors' report.
Medium and large companies require full statutory accounts for filing, with more detailed disclosure requirements and a higher likelihood of mandatory audit. Size classification also influences whether the company must publish a directors' report and an auditor's report alongside the financial statements.
If your business is growing rapidly, monitor your figures mid-year so you're not surprised by moving from micro or small to medium at year-end.
Preparing Your Financial Records and Statutory Accounts
Accurate financial records are the foundation of reliable annual accounts for both Companies House and HMRC. You should keep records for at least six years, including invoices, bank statements, contracts, and payroll reports, so that figures in the accounts can be substantiated.
The typical workflow runs like this: bookkeeping throughout the year, year-end adjustments, drafting accounts, internal review, board approval, and final signatures. Accounts must follow suitable accounting standards (FRS 102 or FRS 105), and directors should ensure their software is configured to use the correct standard.
Assembling and Checking Your Core Financial Records
At year-end, gather:
Sales ledger and purchase ledger
Bank reconciliations and cash expenses
Fixed asset registers
Loan and lease agreements
Stock counts
VAT summaries and payroll reports
Reconciling bank accounts and control accounts (for VAT, PAYE, and trade debtors/creditors) is crucial before numbers are transferred into the statutory accounts. Cloud accounting tools like Xero, QuickBooks, or Sage can generate trial balances, profit and loss accounts, and balance sheets that feed directly into accounts production software.
A brief internal review by company directors - comparing turnover and margins with prior years - catches errors early. Well-organised records reduce the risk of amendments after filing and minimise HMRC queries on the company tax return.
First-Year Accounts vs Later Years
The first set of annual accounts often covers a period longer than 12 months, from incorporation to the accounting reference date. For example, a company incorporated on 10 March 2026 with a first year ending 31 March 2027 would cover nearly 13 months.
Bookkeeping and year-end procedures may be more complex in the first year because opening balances, share capital, and initial setup costs need careful treatment. New companies should set their accounting policies and choose their accounting standard early - changing policies later is time-consuming.
First-year directors should consider at least an initial consultation with an accountant to ensure the first statutory accounts are correctly structured and compliant. Keep a record of your year-end processes so that subsequent years become more routine.
Filing Your Accounts with Companies House and HMRC
This section covers the filing process for both Companies House and HMRC, which have separate portals, formats, and filing deadlines. As of 2026, accounts can be filed to Companies House by WebFiling or commercial software, but from April 2028, all accounts must be filed using commercial software in iXBRL format.
HMRC already expects Company Tax Returns and accounts to be filed electronically via approved software. Some software packages allow joint filing - submitting accounts simultaneously to Companies House and HMRC with consistent figures. Successful filing should always generate a confirmation or reference number. Treat verification successful messages as your receipt and save them for compliance records.
Submitting Your Annual Accounts to Companies House
To submit your company's annual accounts, sign in to Companies House WebFiling using GOV.UK One Login and link it to your company using the authentication code. Companies House requires a unique authentication code for online filings - this is a 6-character code posted to your registered office.
Before uploading accounts, ensure the board has approved them and at least one director has signed them, with the signed date recorded. The main steps for filing company accounts are:
Choose the correct filing option (e.g. small company accounts, micro-entity accounts)
Upload the prepared file in the required format
Complete any on-screen declarations
Submit and save the confirmation
File well ahead of the deadline to allow time to correct any rejections. After 1 April 2028, all companies must use commercial software to file accounts with Companies House in digital iXBRL format - the online service for direct uploads will no longer accept accounts submissions.
Filing Your Company Tax Return with HMRC
A company tax return (CT600) must include the statutory accounts, detailed tax computations, and supplementary pages where relevant. The filing deadline for the corporation tax return is usually 12 months after the end of the accounting period - separate from the Companies House accounts deadline. The company must also pay its tax bill (corporation tax) within 9 months and one day of the period end.
Returns are filed through HMRC-recognised commercial software or via HMRC's online services. Companies House receives accounts to maintain a public record, while HMRC uses the same accounts to calculate and check corporation tax. Filing both sets of documents in a coordinated way, with matching figures, reduces HMRC queries and avoids confusion for lenders and investors.
Using Software vs Government Portals for Accounts Filing
Software filing generally offers several advantages over direct portal filing:
Validates data automatically
Produces iXBRL-tagged accounts
Allows joint filing to Companies House and HMRC
Stores submissions for future reference
From April 2028, all accounts must be filed using commercial software, so companies should start adopting suitable systems well before that date. Companies can file accounts using commercial software from April 2028 onwards - this is not optional.
Even when government portals are available, larger or more complex businesses typically prefer software because it handles multiple entities and complex disclosures more effectively. Check whether your existing bookkeeping or accounts production software is approved for filing to both Companies House and HMRC. Small and micro companies should consider simple, cost-effective cloud solutions that integrate bookkeeping, accounts preparation, and filing in one workflow to reduce costs and admin time.
Dormant Companies and Special Filing Situations
A dormant company is one that has had no significant accounting transactions during the financial year, other than certain permitted items like Companies House fees and initial share capital. Dormant companies must still file annual accounts with Companies House and usually a confirmation statement each year, even though the accounts format is much simpler.
Dormant company accounts generally do not include a profit and loss account and contain very few notes, but they must still be filed by the same deadlines as active companies. Penalties are issued for late submissions of company accounts regardless of whether the company is dormant or active. Financial institutions, charities, and public limited companies may have extra reporting requirements and should seek specialist advice.
Switching from active to dormant, or back again, has accounting and tax consequences. Directors should document the date trading ceased or recommenced.
Audit Exemptions and When an Audit Is Required
Most micro and small private companies are exempt from mandatory audit if they fall below the size thresholds and are not part of a larger in-scope group. Companies claiming audit exemption must include an enhanced directors' statement on the balance sheet confirming the exemption used and that the company qualifies - this eligibility statement is a requirement under the corporate transparency act reforms.
Some companies in regulated sectors or those classified as public interest entities may require an audit regardless of size. Directors should also check for any shareholder, lender, or investor agreements that might still require audited accounts. Even where an audit is not required, a voluntary review engagement can provide additional credibility when seeking finance.
Deadlines, Penalties, and How to Avoid Common Filing Mistakes
Standard filing deadlines to remember:
First accounts to Companies House usually due 21 months after incorporation
Subsequent accounts due 9 months after the accounting reference date for private companies (companies must file accounts within 9 months of their accounting reference date)
Company tax return due 12 months after the end of the accounting period
Late filing penalties start at £150 for private companies and increase on a sliding scale:
Delay | Private Company Penalty | Public Company Penalty |
|---|---|---|
Up to 1 month | £150 | £750 |
1–3 months | £375 | £1,500 |
3–6 months | £750 | £3,000 |
Over 6 months | £1,500 | £7,500 |
If a company files late two years in a row, Companies House doubles the late filing penalty for the second year. HMRC has its own penalty regime for late Company Tax Returns, starting with fixed penalties and moving to tax-geared penalties for long delays.
Treat deadlines conservatively. Aim to finalise and file accounts at least one month before the legal deadline to allow time for any resubmissions. Don't leave it to the last minute.
Typical Errors that Lead to Rejection or Penalties
Common reasons Companies House rejects accounts include:
Missing director signatures
Inconsistent dates (e.g. balance sheet date not matching the period on the cover page)
Wrong company number
Submitting the wrong type of accounts for the company size
Mathematical inconsistencies between the profit and loss account, balance sheet, and notes can trigger queries or rejections, especially if software checks are bypassed. Changing the accounting reference date without properly notifying Companies House can create confusion over deadlines and lead to accidental lateness.
Adopt a simple pre-filing checklist covering signatures, dates, company identifiers, and confirmation of board approval before clicking submit. Set up Companies House email reminders and internal calendar alerts several weeks before the due date to protect against oversight. This security against missed filings is far more effective than any respond ray id or error page you might encounter after the deadline has passed.
Changing Your Accounting Reference Date
Directors can change the accounting reference date - for example, to align with a parent company or the tax year - by notifying Companies House via the company online service. A company can normally lengthen its accounting period only once every five years but can shorten it more often. Changes must be made before the current filing deadline; otherwise, the old deadline still applies and late filing penalties can arise.
Example: A company with a year-end of 31 August decides to move to 31 March. Its next accounting period would run from 1 September to 31 March (7 months). The filing deadline for that shortened period would be 9 months after 31 March - so 31 December.
Consider tax planning, seasonal trading patterns, and group reporting requirements before choosing a new date. Getting guidance from your accountant on this decision pays for itself.
FAQ: Accounts Filing with Companies House
How do I get or recover my Companies House authentication code?
The authentication code is a unique 6-character code sent by post to the company's registered office when the company is incorporated or when a new code is requested. To request a new code, sign in to the Companies House service, select your company, and choose the option to resend the code - it normally arrives within a few working days. Store the code securely, share it only with trusted people or your accountant, and request a new one promptly if your registered office address changes. The security service around this code verifies that only authorised people can file on behalf of the company. Think of it as a security verification step that the system uses to confirm that a uk performing security verification check is successful - without it, you cannot submit documents. The process verifies your identity and confirms the bot making the request is not one of the malicious bots that sometimes target filing portals.
Do I still need to file accounts if my company has not traded?
Yes. There is a difference between a non-trading company and a formally dormant company, but both usually must file some form of annual accounts with Companies House. Dormant companies must still file annual accounts with Companies House - simplified dormant accounts, but filed by the same deadlines. Missing deadlines still attracts the same late filing penalties as active companies. If a company will not be used in future, directors may wish to consider an orderly strike-off rather than leaving it dormant and accruing filing obligations.
Who can see the accounts I file with Companies House?
Most accounts filed with Companies House become part of the public record and can be viewed or downloaded by anyone via the online Companies House service. This public access helps lenders, suppliers, and customers assess a company's financial health and trading history. While certain small and micro companies may have limited options to restrict the level of detail published, basic financial information will still be visible on the page.
Can I file one set of accounts to cover both Companies House and HMRC?
The same underlying statutory accounts are used for both bodies, but the submission formats and channels are different. Many modern software packages allow directors or accountants to prepare a single set of accounts and then file them electronically to Companies House and HMRC at the same time. Ensure the accounts filed with both authorities are identical, with any tax adjustments reflected only in the detailed tax computations submitted to HMRC.
What should I do if I know my accounts will be late?
Contact your accountant or professional adviser immediately to see if the timetable can be accelerated. Companies House rarely grants extensions and usually only in exceptional circumstances, so directors should not rely on getting more time. File as soon as possible, even if the deadline has passed - penalties increase the longer the delay continues and may ultimately lead to prosecution or compulsory strike-off. Penalties are issued for late submissions of company accounts regardless of the reason for delay.
