Most UK companies must prepare annual accounts and deliver them to Companies House every year, even if they have not traded. The form and disclosures depend on the company’s size, status and financial period. Dormant companies generally file simpler dormant accounts, while a company being dissolved still has duties until it is removed from the register.
Who must file annual accounts?
Registered private companies, public companies and limited liability partnerships must file accounts. The directors are responsible for ensuring that accounts are prepared, approved and delivered by the deadline. An accountant or filing agent can help, but using one does not transfer that legal responsibility.
What must be included?
A full set of company accounts normally includes:
- a balance sheet signed by a director;
- a profit and loss account;
- notes to the accounts;
- a directors’ report, unless an exemption applies;
- an auditor’s report, unless the company qualifies for and claims audit exemption.
Small, micro-entity and dormant companies may qualify for reduced reporting requirements. Eligibility tests cover turnover, balance-sheet total, employee numbers and exclusions based on the type of company or group.
Does a dormant company file accounts?
Yes. A company that is dormant for Companies House purposes normally files dormant accounts. It must also file a confirmation statement. Dormancy does not automatically remove the company from the register or end the directors’ responsibilities.
What are the filing deadlines?
| Company | Normal deadline |
|---|---|
| Private company | 9 months after the end of the accounting reference period |
| Public company | 6 months after the end of the accounting reference period |
| New private company, first accounts covering 12 months or less | Normally 21 months after incorporation |
Long first accounting periods have special deadline calculations. Verify the date shown on the Companies House register and see our annual accounts deadline guide.
Are Companies House and HMRC filings the same?
No. Although the financial information overlaps, statutory accounts are delivered to Companies House and the Company Tax Return is filed with HMRC. The HMRC submission normally includes statutory accounts, a Corporation Tax computation and form CT600 in the required electronic format.
A typical company must pay Corporation Tax before its CT600 filing deadline. See Corporation Tax deadlines.
How are accounts filed?
Many companies can file using Companies House online services or compatible software. The service available depends on the account type. Check that the filing confirmation is received; preparing or emailing accounts to an adviser is not evidence that Companies House accepted them.
What happens if accounts are late?
Companies House automatically imposes civil penalties. For a private company, the standard bands range from £150 for accounts up to one month late to £1,500 for accounts more than six months late. Penalties double for late filing in two consecutive financial years. Directors can also face prosecution, and persistent failure can lead to strike-off action.
Read the full late company accounts penalty guide.
Can the deadline be extended?
A company can apply before the deadline if an event outside its control makes filing impossible. Applications require an explanation and supporting evidence, and approval is not guaranteed. Do not wait until the deadline has passed.
Annual compliance checklist
- Confirm the accounting reference date and filing deadline.
- Finish bookkeeping and reconcile all balance-sheet accounts.
- Identify the correct reporting framework and any exemptions.
- Prepare, review and obtain director approval for the accounts.
- File with Companies House and retain the acceptance receipt.
- Complete the separate HMRC tax computation and CT600 process.
- Record next year’s accounts and confirmation-statement deadlines.
Official guidance
This guide is general information. Reporting exemptions and tax treatment depend on the company’s circumstances.
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