Filing accounts with Companies House is an annual legal responsibility for most UK limited companies. The accounts provide a financial snapshot of the business and become part of the company’s public record.
Companies must file even when they have not traded, made a profit or received income. The exact information submitted depends on the company’s size, activity and eligibility for reporting exemptions.
Directors who understand the filing process can avoid rejected accounts, automatic penalties and possible enforcement action.
What Does Filing Accounts With Companies House Mean?
Filing accounts means sending a company’s statutory financial statements to Companies House after the end of its financial year.
These accounts usually explain:
- What the company owns
- What it owes
- How much income it generated
- What expenses it incurred
- Whether it made a profit or loss
- The company’s financial position at year-end
Once accepted, the accounts appear on the public company register. Customers, lenders, suppliers, investors and credit-reference agencies may use this information when assessing the business.
Companies House accounts are not the same as a Company Tax Return. Companies House maintains the corporate register, while HMRC deals with Corporation Tax. Businesses should therefore monitor their finance and tax responsibilities separately.
Who Must File Accounts With Companies House?
Most incorporated UK businesses must file accounts, including:
- Private limited companies
- Public limited companies
- Limited liability partnerships
- Community interest companies
- Non-trading limited companies
- Dormant limited companies
- Companies limited by guarantee
Sole traders and ordinary business partnerships do not file annual accounts with Companies House because they are not incorporated companies.
Directors remain legally responsible for ensuring the accounts are accurate and delivered on time. Appointing an accountant does not transfer this responsibility away from the directors.
What Must Statutory Accounts Include?
A standard set of statutory accounts may contain the following components:
| Accounts component | What it shows |
| Balance sheet | The company’s assets, liabilities and financial position on the final day of the financial year |
| Profit and loss account | Sales, expenses and the profit or loss generated during the accounting period |
| Notes to the accounts | Supporting explanations, accounting policies and additional financial details |
| Director’s report | Information about the company’s activities and performance, unless an exemption applies |
| Auditor’s report | The auditor’s opinion where the company requires or voluntarily chooses an audit |
The balance sheet must include the printed name of the director who approved it and must be signed on behalf of the board.
A qualifying small company may currently choose not to send its profit and loss account or director’s report to Companies House. However, it may still need to prepare these documents for shareholders and HMRC.
Which Type of Accounts Should a Company File?
The correct filing format depends on the company’s size and circumstances.
Full statutory Accounts
Medium-sized and large businesses generally file full accounts. These normally contain a balance sheet, profit and loss account, notes, a director’s report and an auditor’s report where required.
Small company Accounts
A small company can use the small companies reporting regime and may qualify for audit exemption. Under the current rules, it may also be able to withhold its profit and loss account and director’s report from the public filing.
Micro-entity Accounts
Micro-entities can prepare a more simplified set of statutory accounts with fewer disclosures. This option is intended for the smallest incorporated businesses.
Abridged Accounts
A qualifying small company can currently prepare abridged accounts when every company member agrees to the arrangement for that financial year. Abridgement reduces the detail shown in the balance sheet, profit and loss account, or both.
Abridged accounts should not be confused with “filleted” accounts. Abridgement changes the detail prepared for members, while filleting refers to information omitted from the version delivered to Companies House.
Dormant Company Accounts
A company with no significant accounting transactions during its financial year may qualify to file dormant accounts. Dormant companies must still submit annual accounts and a confirmation statement.
Does the Company Qualify as Small or Micro?
For accounting periods beginning on or after 6 April 2025, a company must meet at least two of the relevant conditions.
| Test | Micro-entity | Small company |
| Annual turnover | £1 million or less | £15 million or less |
| Balance sheet total | £500,000 or less | £7.5 million or less |
| Average employees | 10 or fewer | 50 or fewer |
Earlier accounting periods may be subject to lower thresholds. Certain companies and members of ineligible groups cannot use the small company or micro-entity regimes, even when their figures fall below these limits.
Professional advice may be necessary where the company has subsidiaries, belongs to a group, provides regulated financial services or has recently moved between company-size categories.
When Is the Companies House Filing Deadline?
The deadline depends on whether the company is filing its first accounts and whether it is private or public.
| Filing requirement | Usual deadline |
| First accounts for a private company | 21 months after incorporation |
| Subsequent private company accounts | Nine months after the financial year ends |
| First accounts for a public company | 18 months after incorporation |
| Subsequent public company accounts | Six months after the financial year ends |
| Corporation Tax payment | Nine months and one day after the Corporation Tax accounting period ends |
| Company Tax Return | 12 months after the Corporation Tax accounting period ends |
For example, a private company with a financial year ending on 31 December 2026 would normally need to file its accounts by 30 September 2027.
The deadline does not automatically move because it falls on a weekend or bank holiday. Companies House must receive acceptable accounts by the deadline.
A company can find its accounting reference date and next accounts deadline on its public Companies House record.
How Do You File Accounts With Companies House?
1. Check the Company’s Filing Deadline
Begin by confirming the accounting reference date, financial year-end and filing deadline. Do not assume the date is the same as the Corporation Tax deadline.
Directors should set reminders several weeks or months before the accounts become due.
2. Complete the Company’s Bookkeeping
Reconcile the company’s bank accounts and check that all financial transactions have been recorded correctly.
The records may include:
- Sales invoices
- Supplier bills
- Bank statements
- Payroll reports
- Expense receipts
- Loan agreements
- Asset purchases
- VAT records
- Dividend paperwork
- Director’s loan transactions
Good bookkeeping makes year-end preparation faster and reduces the chance of incorrect figures. Businesses can follow wider legal and statutory compliance updates to keep track of changing obligations.
3. Choose the Correct Accounts Type
Determine whether the company must file full, small, micro-entity, abridged or dormant accounts.
Choosing the wrong format can result in rejection or incomplete public disclosures. The company must also include any exemption statements required for its reporting regime.
4. Prepare the Statutory Accounts
Prepare the balance sheet, profit and loss account, notes and any other required reports using the appropriate accounting standards.
The figures in the accounts should agree with the company’s underlying accounting records and, where relevant, its Corporation Tax calculations.
5. Obtain Board Approval
The directors must approve the statutory accounts before filing. A director must sign the balance sheet and their name must be printed on it.
Electronic filing usually records the approval information through the filing process, but directors should retain evidence that the accounts were properly approved.
6. Select a Filing Method
Depending on the accounts type, companies can currently file using:
- Companies House online filing services
- Compatible commercial accounting software
- A professional accountant or filing agent
- Paper accounts, where the route remains available
Online or software filing is usually quicker and provides immediate validation checks. Paper accounts take longer to process, and posting them before the deadline does not mean they have been filed on time. Companies House must actually receive acceptable accounts.
7. Gather the Filing Details
For online filing, the company will usually need:
- Its registered company number
- Companies House authentication code
- Online filing account details
- Approved financial figures
- The director’s name and approval date
The authentication code should be protected like a password. If it is missing, a replacement should be requested early because it is normally sent to the company’s registered office.
8. Enter or Import the Accounts
Enter the figures into the Companies House service or import them through compatible software.
Check that:
- The company name and number are correct
- The accounting period is correct
- The balance sheet balances
- Comparative figures have been included where required
- Exemption statements are accurate
- The director’s details are complete
- All necessary notes are present
Do not submit estimates simply to meet the deadline unless the accounting rules genuinely permit their use.
9. Review and Submit the Filing
Review every page before authorising the submission. Small errors involving dates, signs, exemptions or balance-sheet totals can cause accounts to be rejected.
File early enough to correct any problems before the deadline. A rejected submission does not normally provide extra filing time.
10. Save the Acceptance Confirmation
Keep the submission receipt and acceptance email with the company’s records. A submission receipt only confirms that the accounts were sent; the company should also check that Companies House has accepted them.
After acceptance, review the public company record to confirm that the correct accounting period has been updated.
Are Companies House Accounts and a Company Tax Return the Same?
No. They are separate submissions sent to different government bodies.
| Companies House accounts | Company Tax Return |
| Filed with Companies House | Filed with HMRC |
| Become partly or fully public | Remain confidential |
| Report the company’s financial position | Calculate Corporation Tax |
| Usually due nine months after year-end for a private company | Usually due 12 months after the tax accounting period |
| Uses company registration details | Uses the company’s tax reference |
The Company Tax Return usually includes a CT600 form, tax calculations and a copy of the statutory accounts in the required digital format.
What Changed for Filing Accounts in 2026?
The former joint online service used to file accounts with Companies House and a Company Tax Return with HMRC closed on 31 March 2026.
From 1 April 2026, businesses that previously relied on that service generally need commercial software to file their Company Tax Return with HMRC. Companies House accounts can currently still be filed through supported Companies House online services, suitable software or permitted paper routes.
Businesses should check that their chosen software supports every submission they require. Some packages file with HMRC, some file with Companies House and others support both.
New directors who are still arranging their accounting systems can find further startup and entrepreneurship advice.
What Will Change From April 2028?
Companies House has confirmed that accounts filings made on or after 1 April 2028 will need to be submitted through commercial software in iXBRL format.
From that date:
- WebFiling will close for annual accounts
- Paper filing will close for annual accounts
- Abridged accounts will be removed
- Small and micro-entity companies will need to file a profit and loss account
- Suitable commercial filing software will be required
Small companies and micro-entities are expected to have an option to prevent their filed profit and loss account from being displayed publicly. Further details about how this option will operate are still to be confirmed.
Companies currently using spreadsheets, paper records or manual WebFiling should prepare for the change before April 2028.
What Are the Penalties for Filing Accounts Late?
Companies House automatically issues penalties when accounts arrive after the filing deadline.
| How late the accounts are | Private company or LLP penalty |
| Up to one month | £150 |
| More than one month and up to three months | £375 |
| More than three months and up to six months | £750 |
| More than six months | £1,500 |
The penalty is normally doubled when the company files late in two successive financial years. Public company penalties are significantly higher.
Filing late can also:
- Damage the company’s credit profile
- Concern lenders, customers and suppliers
- Lead to debt recovery action
- Expose directors to prosecution
- Result in director disqualification in serious cases
- Cause Companies House to begin striking off the company
Can a Company Extend Its Filing Deadline?
A company may apply for an extension when an unexpected event outside its control prevents it from filing on time.
The application should be made before the existing deadline and must explain why additional time is needed. Companies should not assume an extension has been granted until they receive confirmation.
Ordinary workload pressures, forgetting the deadline or relying on an accountant without checking progress are unlikely to justify an extension.
What Should a Company Do If Its Accounts Are Already Late?
File the accounts as quickly as possible. Waiting longer may move the company into a higher penalty band.
The company should also:
- Confirm what information remains incomplete.
- Contact its accountant immediately, if one is appointed.
- Submit acceptable accounts without further delay.
- Check whether a penalty notice has been issued.
- Pay or appeal the penalty within the stated period.
- Introduce earlier reminders for the next financial year.
A penalty appeal will usually require evidence that exceptional circumstances outside the company’s control caused the delay.
Can Filed Accounts Be Corrected?
A company can submit replacement accounts when the original filing contains an error. The replacement must cover the same accounting period and clearly state that it replaces the previously delivered accounts.
The correction should not be used to conceal an earlier version. Both filings may remain visible on the public record.
Material accounting errors, incorrect exemptions or inaccurate disclosures should be discussed with a qualified accountant before replacement accounts are submitted.
What Filing Mistakes Should Directors Avoid?
Common Companies House accounts mistakes include:
- Confusing the accounts deadline with the tax-return deadline
- Filing the wrong type of accounts
- Leaving out an exemption statement
- Using the wrong accounting period
- Forgetting the director’s name or approval
- Submitting a balance sheet that does not balance
- Assuming dormant companies do not need to file
- Waiting until the final day
- Treating a submission receipt as confirmation of acceptance
- Sending paper accounts too close to the deadline
- Forgetting that a rejected filing must be corrected before the deadline
A final review against the accounting records can prevent most of these problems.
Do You Need an Accountant to File Company Accounts?
There is no general rule requiring every small company to appoint an accountant. A director may prepare and file straightforward micro-entity or dormant accounts without professional assistance.
An accountant may be advisable where the company:
- Has complex transactions
- Employs staff
- Is VAT registered
- Holds significant assets
- Has director’s loans
- Operates through several companies
- Is part of a group
- Has changed its accounting period
- Requires an audit
- Is uncertain about its reporting classification
Even when an accountant handles the filing, the directors should review the accounts, understand the figures and confirm that submission has been accepted.
Companies House Accounts Filing Checklist
Before submitting, confirm that:
- The correct company and accounting period have been selected
- The accounts type is appropriate
- Bookkeeping is complete
- Bank accounts are reconciled
- The balance sheet balances
- Comparative figures are correct
- Required notes and exemption statements are included
- The accounts have been approved
- The balance sheet identifies the approving director
- The filing is being made before the deadline
- The acceptance confirmation will be retained
Conclusion
Filing accounts with Companies House requires more than entering a few year-end figures. Directors must maintain reliable records, select the correct reporting regime, approve the accounts and ensure that Companies House accepts them before the deadline.
For most private companies, annual accounts are due nine months after the financial year ends.
Filing early provides time to correct errors and prevents automatic penalties. With mandatory software-only accounts filing arriving in April 2028, companies should also review whether their current accounting system is ready for the new digital requirements.
FAQs
Is there a fee for filing annual accounts with Companies House?
Companies House does not normally charge a filing fee for submitting annual accounts through its own service. However, accounting software, accountants and filing agents may charge for their services.
Can directors file company accounts themselves?
Yes. Directors can prepare and file accounts themselves if they understand the applicable accounting and filing rules. Professional help is sensible when the company’s finances are complex.
Do dormant companies file annual accounts?
Yes. A dormant limited company must normally file dormant accounts with Companies House and continue submitting confirmation statements.
Can Companies House accounts be filed without an authentication code?
Online filing usually requires the company’s authentication code. Request a replacement well before the deadline if the code has been lost.
What happens if Companies House rejects the accounts?
The company must correct and resubmit them. The original filing deadline usually remains unchanged, so submitting on the final day creates a serious risk of a late-filing penalty.
Are company accounts visible to the public?
Yes. Accepted accounts appear on the public register, although qualifying companies can currently omit certain information under the small company and micro-entity reporting rules.
Can accounts and a Company Tax Return still be filed together?
The former joint HMRC and Companies House online service closed on 31 March 2026. Commercial software may support both filings, but the Companies House accounts and HMRC Company Tax Return remain separate legal submissions.
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