How to File Company Accounts
How to File Company Accounts
A practical, accountant-written guide explaining how to file company accounts with Companies House and HMRC, what information you need, the deadlines that apply and the mistakes directors should avoid.
How Do You File Company Accounts?
To file company accounts in the UK, you must first prepare statutory annual accounts from your company's financial records, have the accounts approved by the directors and then submit the required accounts to Companies House. A trading company will normally also need to submit a Company Tax Return (CT600), statutory accounts and tax computations to HMRC.
For most private companies, annual accounts are due at Companies House 9 months after the financial year end. Corporation Tax is normally payable 9 months and 1 day after the accounting period ends, while the Company Tax Return is normally due 12 months after the accounting period ends.
How to File Company Accounts in 7 Steps
Although filing may appear to be a single submission, correctly preparing company accounts involves several stages before anything is sent to Companies House or HMRC.
Confirm Your Company's Accounting Period
Check the company's accounting reference date and the period covered by the accounts. First accounts can be particularly important because the first financial period does not always cover exactly 12 months.
Bring Your Bookkeeping Up to Date
Reconcile the business bank account and check sales, purchases, payroll, VAT, expenses, dividends, loans, assets and director transactions. Your statutory accounts are only as reliable as the underlying bookkeeping records.
Make the Year-End Accounting Adjustments
Account for items such as depreciation, accruals, prepayments, stock, bad debts, corporation tax and director's loan balances. These adjustments convert day-to-day bookkeeping information into year-end financial statements.
Prepare the Statutory Company Accounts
Prepare the balance sheet, profit and loss information and relevant notes and disclosures using the accounting framework applicable to your company, such as FRS 105 or FRS 102 where appropriate.
Calculate Corporation Tax and Prepare the CT600
Accounting profit is not necessarily the same as taxable profit. Tax adjustments may be required for depreciation, capital allowances, disallowable expenditure, losses and other reliefs before the final Corporation Tax liability can be calculated.
Obtain Director Approval
The directors should review and approve the accounts before filing. Using an accountant does not transfer the directors' legal responsibilities for the company's accounts.
Submit the Accounts and Tax Return
File the appropriate statutory accounts with Companies House and, where required, submit the CT600, accounts and Corporation Tax computations electronically to HMRC. Retain confirmation that each submission has been accepted.
Important 2026 Company Accounts Filing Change
HMRC's previous online service that allowed eligible companies to file their accounts and Company Tax Return directly closed on 31 March 2026. From 1 April 2026, companies filing a Company Tax Return electronically generally need to use suitable commercial software or an accountant or tax agent using filing software.
Companies House currently still provides online filing facilities for qualifying accounts, but a further major change is planned: from 1 April 2028 all UK companies are expected to file their annual accounts at Companies House using commercial software in iXBRL format.
Companies House Accounts vs HMRC Company Tax Return
One of the most common mistakes made by new directors is assuming that filing accounts with Companies House also completes the company's tax filing. They are separate legal obligations.
Companies House
Companies House maintains the UK's public company register.
- Statutory annual accounts
- Appropriate balance sheet
- Required accounting notes
- Relevant statements and disclosures
- Director approval
HMRC
HMRC uses the company's financial information to determine its Corporation Tax position.
- Company Tax Return – CT600
- Statutory accounts
- Corporation Tax computations
- Relevant supplementary CT600 pages
- iXBRL-compatible information
Company Accounts Filing Deadlines
Companies House and HMRC operate different deadlines. Keeping the following dates separate can prevent one of the most common company filing errors.
| Requirement | Typical Deadline | Filed / Paid To |
|---|---|---|
| First private company accounts | Usually 21 months after incorporation* | Companies House |
| Subsequent private company accounts | 9 months after accounting reference period ends | Companies House |
| Corporation Tax payment | Normally 9 months and 1 day after accounting period ends | HMRC |
| Company Tax Return – CT600 | Normally 12 months after accounting period ends | HMRC |
*Special rules can apply to first accounts, particularly where the first accounting period is longer than 12 months.
Example: Company With a 31 December Year End
A typical private limited company with an accounting year ending 31 December 2026 would normally have its Companies House accounts due by 30 September 2027. Corporation Tax would normally be payable by 1 October 2027, while its Company Tax Return would normally be due by 31 December 2027.
The important point is that the Corporation Tax payment date arrives before the CT600 filing deadline.
Is Your Company a Micro-Entity or Small Company?
For accounting periods beginning on or after 6 April 2025, the UK company-size thresholds increased. A company normally needs to satisfy at least two of the three tests shown below to fall within the relevant category.
| 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 |
Important: these statutory company-size thresholds are different from the turnover and asset bands we use to determine the fixed price of our own company accounts service.
What Information Do You Need to File Company Accounts?
The exact information varies between companies, but gathering the following before the year-end accounts are prepared can significantly reduce delays.
- Bookkeeping records for the full financial year
- Business bank and credit-card statements
- Sales invoices and income records
- Business expenses and purchase records
- Payroll and PAYE information
- VAT returns where applicable
- Dividend records and vouchers
- Director's loan account transactions
- Asset purchases and disposals
- Loan and finance agreements
- Previous year's statutory accounts
- Companies House authentication code
Can I File My Own Company Accounts?
Yes — an accountant is not always legally required
A director can prepare and file company accounts without appointing an accountant if the company does not require an audit and the director has the knowledge and suitable software or filing service necessary to prepare compliant accounts.
But filing is more than entering figures
The more difficult work usually occurs before submission: reconciling records, identifying adjustments, applying accounting standards, calculating taxable profit and making the appropriate disclosures. Filing technically valid figures does not necessarily mean the accounts themselves are correct.
Common Company Accounts Filing Mistakes
Based on the issues accountants regularly encounter when taking over company records, these are some of the areas worth checking particularly carefully.
- Confusing the Companies House filing deadline with the CT600 deadline.
- Assuming Corporation Tax is payable on the same date the CT600 is due.
- Submitting accounts before reconciling the bank balance.
- Failing to review a director's loan account correctly.
- Claiming expenses that are not allowable for Corporation Tax.
- Failing to account properly for dividends or salary payments.
- Using an inappropriate statutory accounts format.
- Assuming a dormant company has no Companies House filing obligations.
- Missing accruals, prepayments or depreciation adjustments.
- Failing to confirm that an electronic filing has actually been accepted.
Do Dormant Companies Have to File Accounts?
Yes. A dormant company normally still needs to file accounts with Companies House every year. Dormant company accounts are generally simpler than accounts for a trading company.
HMRC requirements are separate. If HMRC accepts that the company is dormant for Corporation Tax, it will not normally need to submit a Company Tax Return unless HMRC issues a notice requiring one or the company becomes active again.
What Happens If You File Company Accounts Late?
Companies House automatically charges a civil penalty when company accounts are delivered after the filing deadline.
| How Late | Private Company Penalty |
|---|---|
| Up to 1 month | £150 |
| More than 1 month, up to 3 months | £375 |
| More than 3 months, up to 6 months | £750 |
| More than 6 months | £1,500 |
If accounts are filed late in two successive financial years, the Companies House late filing penalty is normally doubled. Failure to file can ultimately expose the company to further enforcement action and possible strike-off.
How to File Your First Company Accounts
Check the Period
Your first accounts can cover more than 12 months, so do not assume your first accounting period is identical to a normal financial year.
Set Opening Balances
Share capital, money introduced by directors, formation costs and early transactions all need to be recorded correctly from the outset.
Check Corporation Tax
A long first accounting period can create additional Corporation Tax considerations because a Corporation Tax accounting period cannot normally exceed 12 months.
Company Accounts Filing Is Changing Again in 2028
Companies House has announced that from 1 April 2028, UK registered companies will need to file annual accounts using commercial software in iXBRL format. The existing web and paper routes for annual accounts are scheduled to close.
Small companies and micro-entities will also be required to deliver profit and loss information to Companies House, although the government has announced that they will be able to opt out of having that profit and loss account published on the public register. Further implementation details are expected before the change takes effect.
Using an Accountant to File Your Company Accounts
An accountant does considerably more than press the final submit button. A professional accounts service should review the bookkeeping information, prepare year-end adjustments, produce statutory accounts, calculate Corporation Tax, prepare the CT600 and check that Companies House and HMRC submissions are consistent.
At The Online Accountants, we provide a fully online fixed-price service for UK limited companies. You provide your records electronically and we prepare the statutory accounts, Corporation Tax calculations and relevant filings before sending the accounts to you for approval.
Useful Company Accounts Guides
File Company Accounts
Prefer us to prepare and submit the accounts for you?
Micro-Entity Accounts
Learn how the simplified micro-entity accounts regime works and whether your company may qualify.
When Is Corporation Tax Due?
Understand the difference between the Corporation Tax payment date and CT600 filing deadline.
How to File Company Accounts: FAQs
How do I file company accounts in the UK?
Prepare your statutory annual accounts from the company's accounting records, obtain director approval and submit the relevant accounts to Companies House. A trading company will normally also submit a CT600, statutory accounts and tax computations to HMRC using appropriate commercial software or through an accountant or tax agent.
Can I file company accounts myself?
Yes. There is no general requirement for every limited company to appoint an accountant. However, the director remains responsible for ensuring that the accounts are correctly prepared, approved and filed, and more complex companies may require professional advice or an audit.
Do I file the same accounts with Companies House and HMRC?
No. Companies House and HMRC have separate filing requirements. Companies House receives statutory accounts for the company register, while HMRC normally receives the Company's CT600, accounts and Corporation Tax computations.
When are company accounts due?
Most private companies must file subsequent annual accounts with Companies House within nine months of the end of the accounting reference period. Different rules apply to first accounts and some other company types.
When is Corporation Tax due?
For a typical company, Corporation Tax is due nine months and one day after the end of the relevant accounting period. The Company Tax Return itself is normally due 12 months after the accounting period ends.
Do dormant companies need to file accounts?
Yes. A dormant limited company normally still has an annual obligation to file accounts with Companies House, although simplified dormant accounts may be appropriate.
What happens if my company accounts are late?
Companies House normally issues an automatic penalty. For a private company the current penalty ranges from £150 for accounts up to one month late to £1,500 where accounts are more than six months late. Penalties are normally doubled where accounts are filed late in two successive financial years.
What is the micro-entity threshold?
For financial periods beginning on or after 6 April 2025, a company normally qualifies as a micro-entity if it satisfies at least two of these three tests: turnover no more than £1 million, balance sheet total no more than £500,000 and no more than 10 employees on average, subject to the relevant eligibility rules.
Can an accountant file company accounts for me?
Yes. An accountant can prepare the statutory accounts, Corporation Tax calculations and CT600 and submit the necessary information to Companies House and HMRC on your company's behalf. The directors nevertheless remain legally responsible for the accounts.
Prefer Us to File Your Company Accounts?
Send us your bookkeeping records and our qualified accountants can prepare your statutory accounts, calculate your Corporation Tax and deal with the Companies House and HMRC filings for you.