File Company Accounts

File Company Accounts (UK) – A Clear, Complete Guide for Directors

Filing company accounts is one of the most important legal responsibilities of running a UK limited company. Every year, directors must prepare and file accounts with Companies House and submit a corporation tax return with HMRC—accurately, on time, and in the correct format.

This guide explains how to file company accounts, what must be filed, when deadlines apply, and what happens if you get it wrong, written clearly for directors, business owners, and first-time company founders.

Whether you manage a micro-entity, small company or growing business, this page gives you a practical, accountant-led overview—without jargon.

What Does “File Company Accounts” Mean?

Filing company accounts means submitting a formal financial summary of your company’s performance and position for an accounting period.

In the UK, this involves two separate filings:

1. Statutory accounts filed with Companies House

2. Corporation tax accounts and CT600 return filed with HMRC

Although these filings use similar financial data, they are not the same documents and must be prepared correctly for each authority.

Who Must File Company Accounts?

You must file company accounts if you are:

• A UK limited company director

• A limited liability partnership (LLP) member

• A dormant company director

• A newly incorporated company, even if no trading has started

Sole traders and partnerships do not file company accounts—this requirement applies only to incorporated entities.

What Accounts Do You Need to File?

The type of accounts you must file depends on your company size.

Company Size Thresholds (UK)

Most UK companies fall into the micro-entity or small company category.

What Gets Filed With Companies House?

Companies House receives statutory accounts, which are a public record.

For most small companies, this includes:

• Balance sheet

• Notes to the accounts

• Directors’ declaration

• Accountant’s report (if prepared professionally)

Profit and loss figures are usually not shown publicly for small companies.

What Gets Filed With HMRC?

HMRC receives full accounts for tax purposes, including:

• Profit and loss account

• Balance sheet

• Notes and computations

• Corporation tax return (CT600)

• iXBRL-tagged accounts

HMRC uses these to calculate corporation tax.

Company Accounts Filing Deadlines (UK)

Missing any of these deadlines can trigger penalties.

What Happens If You File Company Accounts Late?

Late filing has serious consequences:

• Automatic Companies House penalties

• Escalating fines for repeated lateness

• Corporation tax interest and penalties

• Risk of company strike-off

• Director credibility damage with banks and lenders

Late filing penalties apply even if no tax is due.

Can You File Company Accounts Yourself?

Yes—but it comes with risks.

Many directors use accounting software to submit accounts, but common errors include:

• Incorrect depreciation

• Misclassified expenses

• Director loan account mistakes

• VAT mismatches

• Incorrect micro-entity disclosures

These errors often pass initial submission checks but surface later during HMRC reviews.

Why Directors Use Accountants to File Company Accounts

Professional accountants do more than submit numbers. They:

• Ensure legal compliance with Companies Act requirements

• Prepare iXBRL-tagged accounts correctly

• Align Companies House and HMRC figures

• Identify tax reliefs and allowances

• Reduce risk of penalties or enquiries

For most directors, professional filing provides certainty, compliance, and peace of mind.

Filing Accounts for Dormant Companies

Even dormant companies must file accounts.

Dormant company accounts typically include:

• A simplified balance sheet

• Dormant company declaration

No trading does not remove filing obligations.

Filing Your First Company Accounts

First-year accounts are often the most complex because they involve:

• A longer first accounting period

• Setup of opening balances

• Corporation tax registration

• Alignment of accounting and incorporation dates

Many compliance issues arise in the first year—professional support here can prevent years of knock-on problems.

Director Responsibilities When Filing Company Accounts

As a director, you are legally responsible for:

• Accuracy of financial statements

• Timely submission

• Maintaining accounting records

• Ensuring accounts give a “true and fair view”

Even if an accountant prepares the accounts, the responsibility remains with the director.

Common Company Accounts Filing Mistakes

• Assuming Companies House and HMRC filings are the same

• Missing the first-year deadline

• Filing abbreviated accounts incorrectly

• Ignoring director loan account balances

• Using outdated accounting standards

Avoiding these mistakes protects both the company and the director personally.

What’s Included in Our Fixed-Price Filing Package

Our Company Accounts Filing Service (What You Get)

We provide a complete, end-to-end service:

1. Preparation of Statutory Annual Accounts

• Profit and Loss Statement

• Balance Sheet

• Director’s Report (where required)

• Footnotes and compliance statements

• Formatting under FRS 105, FRS 102 Section 1A, or full FRS 102

2. Corporation Tax Return (CT600)

• Full corporation tax computation

• Capital allowance calculations

• Tax adjustments for disallowable expenses

• Review of director loans, payroll, dividends and drawings

3. Filing to Companies House

• iXBRL tagged accounts

• Full or abridged accounts depending on size

• Confirmation that accounts have been successfully delivered

4. Filing to HMRC

• iXBRL statutory accounts

• CT600 submission

• HMRC acknowledgement once accepted

5. Professional Accountant Review

Every submission is checked by a qualified accountant for accuracy and compliance.

6. Director Support

We answer all accounting questions and provide guidance on improving your financial position for the next year.

Who Our Service Is For

Our company accounts filing service is ideal for:

• Small and micro businesses

• Contractors and consultants

• Service-based companies

• eCommerce businesses

• Landlords with a property company (SPV)

• Growing SMEs

• New directors filing for the first time

If you operate a UK limited company, we can file your accounts — accurately and on time.

How It Works

1. Order Online or Get a Quote – Tell us about your company size and year-end if larger than our advertised plans.

2. Provide access to your cloud accounting software such as Xero, QuickBooks, Sage & FreeAgent.

3. Alternatively, Send Your Records – Securely upload your bookkeeping or bank data (must be analysed by expenditure category totals).

4. We Prepare & File – Our qualified accountants complete and submit everything to HMRC & Companies House.

5. You Stay Compliant – We notify you once your filings are complete.

Transparent Fixed Pricing

📌 Custom quotes available for larger companies.

What You Need to Provide

To file your company accounts, we typically need:

• Access to your bookkeeping software (FreeAgent, Xero, QuickBooks, Sage, etc.) or your bank statements with category spending analysis

• Details of any payroll, dividends or director transactions

• Information on any business assets, vehicles or loans

• Your Companies House authentication code

• Your HMRC 10 digit UTR so we can file the CT600 on your behalf

If you're unsure what you have or don’t have, we guide you step-by-step.

Why Use Us to File Your Company Accounts

Need Help Filing Company Accounts?

If you want your company accounts filed accurately, compliantly, and on time, professional support can remove stress and reduce risk.

A qualified accountant ensures your accounts are prepared correctly, submitted to the right authorities, and aligned with UK company law—so you can focus on running your business.