Good instinct to check rather than sign blindly — these three filings do different jobs, go to different places and have different deadlines.
1. Year-end accounts (statutory accounts)
What they are: the company's financial statements for the year — profit and loss, balance sheet and notes, prepared under accounting standards. Who receives them: Companies House, where they sit on the public record, plus your shareholders. Deadline: usually 9 months after your accounting reference date. Late: automatic penalties from £150 (up to a month late) to £1,500 (more than 6 months late), doubled if you're late two years running; persistent failure to file is a criminal offence.
2. Confirmation statement
What it is: a yearly snapshot confirming your company details — directors, registered office, shareholders, share capital and people with significant control. It's about company information, not money. Who receives it: Companies House, at least once every 12 months. Cost: £50 when filed online, covering a 12-month payment period. Failing to file is a criminal offence, and Companies House can impose financial penalties for late filing.
3. CT600 (Company Tax Return)
What it is: your corporation tax calculation — taxable profit (which differs from accounting profit), reliefs and the tax bill. Who receives it: HMRC. Deadlines: the return is due 12 months after the end of the accounting period — but the tax must be paid 9 months and one day after the period end, so the payment deadline comes first. Late: £200 even a day late, another £200 after 3 months, then 10% of unpaid tax at 6 months and another 10% at 12 months. Interest accrues on late-paid tax on top.
How they fit together: your accountant normally prepares the accounts first, then uses them as the base for the CT600 — filing both to Companies House and HMRC together via software is standard practice. The confirmation statement runs on its own 12-month cycle.
Checking the work yourself: make sure the balance sheet balances and agrees to the CT600 figures, that the confirmation statement's shareholder and share capital details are still accurate, and that all three deadlines are in your calendar.
