19e27763

Do I Need an Accountant for a Limited Company?

Sun, 20 Sep 2026 05:54:10 GMT

No, you do not legally need to appoint an accountant for your UK limited company. You can prepare and file your company's accounts and manage its tax responsibilities yourself, provided you meet the relevant requirements and deadlines.

However, not having an accountant does not remove your company's accounting and tax responsibilities. As a company director, you remain responsible for keeping proper records, preparing annual accounts, dealing with Corporation Tax and making the required filings. You can appoint an accountant to help with these tasks, but the legal responsibility remains with the directors.

For a small company with straightforward finances, managing the accounts yourself may be practical. As your company's finances become more complicated, professional accounting support can reduce the administrative workload and provide help with accounting and tax matters.

Do Limited Companies Legally Need an Accountant?

There is no general requirement for a UK private limited company to appoint an accountant.

Companies can manage their own accounting and filing responsibilities. You can prepare your company's accounts yourself or appoint an accountant or another professional to do the work for you.

The important point is that not having an accountant does not remove the company's legal responsibilities.

As a director, you are responsible for making sure your company:

Keeps appropriate company and accounting records
Prepares its annual accounts
Files its accounts with Companies House
Completes its Company Tax Return when required
Pays Corporation Tax
Keeps required company information up to date
Meets the relevant filing deadlines

You can ask an accountant to handle these tasks, but you remain legally responsible for your company's records, accounts and performance.

What Does a Limited Company Have to Do Each Year?

The exact requirements depend on the company's circumstances, but a private limited company generally has several important accounting and tax responsibilities.

Prepare Annual Accounts

After the end of its financial year, a private limited company must prepare annual accounts. The type of accounts and reporting requirements can depend on the company's size and circumstances.

For example, qualifying micro entities may be able to use simpler reporting requirements.

If you want to understand the reporting requirements for smaller companies, see our guide to micro entity accounts .

File Accounts With Companies House

The company must file its annual accounts with Companies House by the applicable deadline.

For most private companies, annual accounts are due nine months after the end of the company's financial year. First accounts have different rules and are generally due 21 months after incorporation.

Missing the deadline can result in a late filing penalty. You can learn more about this in our guide to overdue company accounts and late filing .

Complete a Company Tax Return

A limited company may need to file a Company Tax Return with HMRC.

The Company Tax Return is separate from the annual accounts filed with Companies House. For a standard accounting period, the Company Tax Return is generally due 12 months after the end of the Corporation Tax accounting period.

If you are managing the process yourself, our guide explains how to file a CT600 Company Tax Return .

Pay Corporation Tax

If your company owes Corporation Tax, it must pay the tax by the relevant deadline.

For most companies, Corporation Tax is due nine months and one day after the end of the accounting period for Corporation Tax. This is separate from the deadline for filing the Company Tax Return.

Keep Proper Accounting Records

Limited companies need to keep appropriate company and accounting records.

These records provide the financial information needed to prepare the company's accounts and deal with its tax responsibilities.

Good record keeping can also make it easier to identify errors, understand the company's financial position and prepare information for an accountant if you later decide to use one.

Can I Do My Own Limited Company Accounts?

Yes. A director can manage the company's accounts without appointing an accountant.

However, doing your own accounts means taking responsibility for understanding and completing the relevant accounting and filing work.

Depending on your company, this may involve:

Recording income and expenses
Keeping supporting financial records
Reconciling business transactions
Preparing annual accounts
Calculating the company's taxable profit
Preparing the Company Tax Return
Filing the required information with Companies House and HMRC
Paying Corporation Tax by the relevant deadline
Keeping accounting records for the required period
Correcting errors when necessary

For a company with straightforward finances and relatively few transactions, this may be manageable.

The situation can become more complicated when the company has employees, VAT obligations, multiple directors, significant expenses, loans or other financial transactions.

The important question is therefore not simply whether you can do your own accounts. It is whether you have the knowledge, time and systems to manage them accurately.

What Does an Accountant Do for a Limited Company?

An accountant can handle many of the accounting and tax tasks that would otherwise need to be managed by the company's directors.

The exact service depends on the accountant, but support can include the following.

Bookkeeping and Financial Records

An accountant can help maintain or review your company's financial records.

This may include recording transactions, reconciling accounts, reviewing expenses and organising information for accounts and tax returns.

Annual Company Accounts

An accountant can prepare the company's annual accounts from its accounting records.

This can be useful when you are unfamiliar with the reporting requirements that apply to your company.

For example, a company that qualifies as a micro entity may have different reporting requirements from a larger company.

If you want to understand the practical filing process, see our guide to how to file micro entity accounts in the UK .

Corporation Tax and Company Tax Returns

An accountant can prepare the calculations needed for the company's Corporation Tax position and help complete its Company Tax Return.

This can reduce the amount of technical accounting work the director has to manage.

Companies House Filing

An accountant can also file company accounts on your behalf.

However, appointing an accountant does not transfer the director's legal responsibility for the company's records, accounts and performance.

VAT and Payroll

Depending on the service, an accountant may also manage VAT returns, payroll and related reporting.

These services can become particularly useful when a company has employees or is registered for VAT.

Tax and Accounting Advice

An accountant can provide advice beyond preparing accounts and filing returns.

Depending on the company's circumstances, this may include guidance on business expenses, Corporation Tax, dividends, director transactions, VAT and other accounting matters.

When Should You Hire an Accountant?

There is no single point at which every limited company needs an accountant.

The decision generally depends on the complexity of the business, your accounting knowledge and the amount of time you want to spend managing financial administration.

Your Company Has Simple Finances

Managing your own accounts may be practical if your company has:

A small number of transactions
Straightforward income and expenses
No employees
Simple ownership
No complicated financial arrangements
A director who understands the relevant accounting requirements

You still need to maintain appropriate records and meet the applicable filing deadlines.

Your Company Has Employees

Having employees introduces additional payroll and reporting responsibilities.

You may need to deal with PAYE, National Insurance, payroll records and related submissions to HMRC.

An accountant or payroll specialist can manage these processes if you do not want to handle them yourself.

Your Company Is VAT Registered

VAT adds another layer of accounting and reporting.

You need to maintain appropriate VAT records, calculate VAT correctly and submit VAT returns by the relevant deadlines.

If VAT is making your accounting more difficult to manage, professional support may be useful.

Your Business Is Growing

A company that starts with a few monthly transactions can become considerably more complicated as it grows.

You may eventually have:

More customers
More suppliers
Employees
Contractors
VAT
Larger expenses
Multiple directors
More complicated transactions
Additional tax considerations

At this stage, an accountant can take on accounting work and help you understand the financial information behind the business.

You Are Unsure About Your Tax or Filing Responsibilities

Professional support may also be useful if you regularly find yourself unsure about:

Which expenses the company can claim
Which accounts need to be filed
How Corporation Tax is calculated
Which filing deadline applies
How to deal with director transactions
Whether VAT registration is required

Understanding your filing obligations is particularly important because missing deadlines can result in penalties. See our guide to Companies House filing deadlines and penalties for more information.

Accountant vs DIY: Which Approach Fits Your Company?

Both approaches can work. The right choice depends on your company's circumstances and how comfortable you are managing the work.

Professional fees — DIY accounting: Lower · Using an accountant: Higher
Time required from director — DIY accounting: Higher · Using an accountant: Usually lower
Accounting knowledge — DIY accounting: You need to develop it · Using an accountant: Professional expertise available
Bookkeeping — DIY accounting: You manage it · Using an accountant: Can be outsourced
Annual accounts — DIY accounting: You prepare and file them · Using an accountant: Accountant can prepare and file them
Company Tax Return — DIY accounting: You manage it · Using an accountant: Accountant can prepare it
Tax advice — DIY accounting: Based on your own knowledge · Using an accountant: Professional advice available
Control — DIY accounting: Direct control over the process · Using an accountant: Accountant manages agreed tasks
Suitable for — DIY accounting: Straightforward companies · Using an accountant: Companies needing additional support

Using an accountant is therefore not a legal requirement for most private limited companies. It is a practical decision based on the level of accounting support you need.

How Much Does an Accountant Cost for a Limited Company?

There is no single price for limited company accounting.

Fees can vary depending on:

Company turnover
Number of transactions
Number of directors
VAT registration
Payroll requirements
Complexity of the accounts
Corporation Tax work
Bookkeeping requirements
Additional tax or advisory services

A company with a small number of straightforward transactions will generally need a different level of accounting support from a company with employees, VAT and more complex financial activity.

When comparing accounting services, look at what is included rather than comparing the headline price alone. Check whether the service covers annual accounts, Corporation Tax returns, bookkeeping, payroll, VAT and Companies House filing.

What Happens If You Do Not Use an Accountant?

Nothing automatically goes wrong because you do not have an accountant.

You can manage your company's accounting yourself if you understand the requirements and meet your responsibilities.

The important distinction is between not using an accountant and not managing your accounting responsibilities.

Without an accountant, you still need to:

Keep appropriate accounting records
Prepare the required accounts
File accounts on time
Complete required tax returns
Pay Corporation Tax
Keep company information up to date
Maintain supporting records
Deal with relevant HMRC and Companies House matters

Directors remain legally responsible even when an accountant is appointed.

Can Accounting Software Replace an Accountant?

Accounting software can make DIY accounting easier, but it does not necessarily replace professional accounting advice.

Software can help you:

Record transactions
Track income and expenses
Reconcile transactions
Organise financial information
Produce financial reports
Prepare information needed for accounts and tax returns
Support certain electronic filings

However, software does not automatically understand the circumstances behind every transaction or determine the correct accounting treatment in every situation.

For example, software can record money transferred between a director and the company, but determining whether the transaction should be treated as an expense, director's loan, dividend or another type of transaction requires the underlying facts and appropriate accounting treatment.

This is where professional advice can still be useful.

A company can therefore use accounting software while also using an accountant for annual accounts, tax returns or occasional advice.

Do Micro Companies Need an Accountant?

A micro company does not generally have to appoint an accountant simply because it qualifies as a micro entity.

Qualifying micro entities can use simpler accounts and may qualify for certain reporting and audit exemptions, subject to the relevant conditions. However, they still have accounting and filing responsibilities.

This means a small company may be able to manage its own accounts, but the director should understand which requirements apply to the company.

For a straightforward company, DIY accounting may be manageable. For a company with more complicated transactions or a director who is not comfortable with accounting requirements, professional support may be useful even when the company is small.

Frequently Asked Questions

Is an accountant legally required for a limited company?

No. A UK private limited company does not generally have to appoint an accountant. Directors can manage the company's accounting and filing responsibilities themselves, but they remain responsible for meeting the relevant requirements.

Can I file my own limited company accounts?

Yes. You can prepare and file your company's accounts yourself if you meet the applicable requirements. You remain responsible for ensuring the accounts are accurate and filed by the relevant deadline.

Can a director prepare company accounts without an accountant?

Yes. There is no general requirement for an accountant to prepare a private limited company's accounts. However, the director needs to understand the accounting and filing requirements that apply to the company.

Do micro companies need an accountant?

Not simply because they are micro entities. A qualifying micro entity can use simplified reporting requirements, but it still has accounting and filing responsibilities.

Does hiring an accountant transfer responsibility from the director?

No. An accountant can handle accounting and filing work on behalf of the company, but the directors remain legally responsible for the company's records, accounts and performance.

Can accounting software replace an accountant?

Accounting software can handle many bookkeeping and accounting tasks, but it does not necessarily replace professional accounting advice. Whether you need an accountant depends on your company's complexity and your own accounting knowledge.

When should I hire an accountant for my limited company?

Consider professional accounting support when your company's finances become more complicated, accounting takes too much of your time, you have employees or VAT obligations, or you need advice beyond basic bookkeeping and filing.

How to File Company Accounts in the UK

Fri, 18 Sep 2026 08:15:30 GMT

How to File Company Accounts in the UK

If you run a UK limited company, you must prepare and file annual accounts with Companies House every year. This duty applies even if the company is dormant or has never traded.

Filing company accounts is a separate obligation from filing your Company Tax Return, known as a CT600, with HMRC. Both filings draw on the same financial records, but they go to different bodies, follow different deadlines and, since 1 April 2026, use different submission routes.

This guide explains what company accounts are, which accounts your company must prepare, which accounting standard applies to them, when they are due, how to file them with Companies House, what software each filing needs, what late filing costs, and what changes from April 2028.

What Does It Mean to File Company Accounts?

Company accounts, also called statutory accounts, are financial statements prepared for a company's financial year.

They report the company's financial position and its activities over that year. Depending on the company's size and circumstances, the accounts may include:

A balance sheet
A profit and loss account
Notes to the accounts
A directors' report
An auditor's report where required

The exact content depends on the company's size, its status and the accounting standard the directors apply.

Once the accounts are prepared and approved, the company delivers the relevant parts to Companies House. Companies House places filed information on the public register, subject to the rules governing what must be disclosed.

Company accounts are not the same filing as a Company Tax Return. The section on Companies House vs HMRC below sets out every difference between them in one place.

Who Needs to File Company Accounts?

Most UK registered limited companies must file annual accounts with Companies House. This includes:

Trading companies
Companies that made little or no profit
Dormant companies
Newly incorporated companies
Small companies
Micro-entities

Dormant status does not remove the filing duty. Companies House requires dormant companies to file accounts unless a specific exemption applies.

Sole traders do not file company accounts with Companies House, because a sole trader business is not an incorporated company.

Who is responsible for filing?

The company's directors carry the legal responsibility for preparing and filing accounts correctly and on time.

You can appoint an accountant or another agent to prepare and submit the accounts. Appointing an agent transfers the work, not the legal duty. The directors stay accountable for the company's statutory obligations.

What Accounts Does Your Company Need to Prepare?

Two things decide the accounts your company prepares: its size classification under the Companies Act 2006, and the accounting standard that classification allows it to use.

For accounting periods beginning on or after 6 April 2025, the micro-entity and small-company thresholds increased. Older thresholds still appear on many websites, so check which period any figures relate to.

Micro-entity accounts

A company generally qualifies as a micro-entity if it meets at least two of these three conditions:

Annual turnover — £1 million or less
Balance sheet total — £500,000 or less
Average employees — 10 or fewer

Micro-entities prepare simplified accounts and may claim audit exemption where they meet the relevant conditions. A micro-entity currently files only its balance sheet with the required footnotes at Companies House, and does not have to file its profit and loss account. That position changes from April 2028.

For a fuller explanation, read our guide to micro-entity accounts . You can also follow our step-by-step guide to how to file micro-entity accounts in the UK .

Small company accounts

For accounting periods beginning on or after 6 April 2025, a company generally qualifies as small if it meets at least two of these three conditions:

Annual turnover — £15 million or less
Balance sheet total — £7.5 million or less
Average employees — 50 or fewer

The same three thresholds now set the audit exemption limit for a standalone small company.

Further rules and exclusions apply, particularly to groups and to regulated businesses such as banks, insurers and other financial services firms. Meeting the headline thresholds does not automatically entitle a company to every small-company provision.

Which accounting standard applies to your accounts?

Size decides which accounts you file. The accounting standard decides how the figures inside them are recognised, measured, classified and presented.

UK companies prepare accounts under UK GAAP or, less commonly, under UK-adopted international accounting standards. The Financial Reporting Council issues the UK standards.

FRS 105 — Who normally applies it: Micro-entities that use the micro-entities regime · What it governs: A single simplified standard with prescribed balance sheet and profit and loss formats, no revaluation of fixed assets or investment property, and no deferred tax
FRS 102 Section 1A — Who normally applies it: Small companies, and micro-entities that opt out of FRS 105 · What it governs: Full FRS 102 recognition and measurement with a reduced set of note disclosures
FRS 102 — Who normally applies it: Medium-sized and large companies · What it governs: Recognition, measurement, presentation and disclosure for entities outside the small-company regime
FRS 101 — Who normally applies it: Qualifying subsidiaries inside an IFRS group · What it governs: IFRS recognition and measurement with reduced disclosures
UK-adopted international accounting standards — Who normally applies it: Companies that choose or must apply them, such as listed groups · What it governs: Full IFRS recognition, measurement and presentation

Your accounts must state which standard was applied. The balance sheet of a micro-entity, for example, carries a statement that the accounts are prepared under the micro-entities regime.

Qualifying as a micro-entity does not force you into FRS 105. A micro-entity can prepare accounts under FRS 102 Section 1A instead, and some do, for example when the company holds investment property that FRS 105 does not allow it to revalue, or when a lender wants fuller disclosure.

FRS 102 and FRS 105 changes for periods beginning on or after 1 January 2026

The Financial Reporting Council's 2024 periodic review changed both standards for accounting periods beginning on or after 1 January 2026.

Two changes matter most for companies reporting under FRS 102:

Revenue recognition moves to a five-step model: identify the contract, identify the performance obligations, determine the transaction price, allocate that price across the obligations, and recognise revenue as each obligation is satisfied.
Lessees bring most leases onto the balance sheet as a right-of-use asset with a matching lease liability. Leases of low-value assets and leases with a short remaining term are exempt.

FRS 105 was not updated for the lease change. Micro-entities continue to account for leases as they did before, and FRS 105 takes only a simplified form of the revised revenue model.

These amendments change classification and presentation, so a company that grows out of the micro-entities regime into FRS 102 Section 1A can see its balance sheet change shape even when the underlying business has not.

Dormant company accounts

A company is dormant for Companies House purposes when it has had no significant accounting transactions during the financial year. Some transactions do not count as significant, such as Companies House filing fees, penalties for late filing of accounts, and money paid for shares taken by subscribers on incorporation.

A company that has been dormant since incorporation and has never traded can usually file dormant company accounts on form AA02. A company that traded in an earlier year files dormant accounts prepared under the applicable standard, normally FRS 105, consisting of a balance sheet and the required notes.

Dormancy for Companies House and dormancy for Corporation Tax are assessed separately, so a company can be dormant for one and not the other. Check both, and see our guide on how to file dormant accounts with Companies House .

When Are Company Accounts Due?

Your deadline depends on whether you are filing first accounts or later annual accounts.

First company accounts

Where a private company's first accounts cover a period longer than 12 months, they are due within 21 months of the date of incorporation, or 3 months from the accounting reference date, whichever falls later.

For example, a private company incorporated on 1 January 2025 with an accounting reference date of 31 January has a first accounting period of 13 months. Its first accounts are due by 1 October 2026, because 21 months from incorporation falls later than 3 months from the accounting reference date.

Annual accounts after the first year

For most private companies, annual accounts are due 9 months after the end of the company's financial year. A public company has 6 months.

Companies House charges an automatic penalty when accounts arrive late, so this date is worth working backwards from.

For a broader overview of important dates, see our UK small business tax calendar .

How to check your company's exact deadline

Check the company's record on the Companies House service to see the accounts due date held against the company.

Work backwards from that date and allow time for:

Completing bookkeeping
Resolving missing or unmatched transactions
Preparing the accounts
Reviewing the figures
Obtaining director approval
Submitting the accounts
Correcting a rejection before the deadline

Companies House must receive acceptable accounts by the deadline, not simply receive something by the deadline.

What Do You Need Before You File Company Accounts?

Preparing the accounts comes before filing them. Depending on your company and the accounts type, you may need:

Bookkeeping records for the financial year
Bank statements
Sales and purchase information
Details of company assets
Details of loans and finance, including lease agreements
Payroll information
Director transactions, including director loan account movements
Dividend information
The previous year's accounts and comparative figures
Corporation Tax information
Your company number and Companies House authentication code
Your Government Gateway user ID and Corporation Tax UTR for the HMRC filing
Accounts production or filing software that supports your accounts type

The exact information needed varies by company and by accounts type. The directors must approve the accounts before they are filed.

How to File Company Accounts With Companies House

The filing process runs in six steps.

Step 1: Confirm your accounting period

Check the company's financial year and accounting reference date. This sets the period the accounts cover and fixes the filing deadline.

Step 2: Determine the correct accounts type

Establish whether the company qualifies as a micro-entity, a small company or a larger category, and whether any exclusion applies to it.

Do not pick an accounts type because it is shorter. The company must meet the legal conditions for the regime it uses.

Step 3: Prepare the accounts under the applicable standard

Prepare the accounts under FRS 105, FRS 102 Section 1A, FRS 102 or another applicable framework, as set out in the section on accounting standards above.

The standard controls how items are recognised, measured, classified and presented, and which notes the accounts carry. A simplified regime reduces disclosure, not compliance.

Step 4: Review and approve the accounts

The directors review the accounts and approve them before filing, and a director signs the balance sheet.

The balance sheet must carry the required statements, including the audit exemption statement where the company claims exemption. Companies House rejects accounts that do not meet mandatory requirements.

Step 5: Choose your filing method

Until April 2028, you can file accounts with Companies House by three routes:

Companies House WebFiling, for unaudited small, micro-entity, dormant and certain other accounts types
Commercial accounts production or filing software that submits in iXBRL format
Paper accounts sent by post, which are slower and carry delivery risk

One route closed on 31 March 2026. The joint service that let a company file its accounts with Companies House and its Company Tax Return with HMRC in a single session is no longer available. Guides that still point to that combined service are out of date.

Step 6: Submit the accounts

Submit the approved accounts by your chosen route before the deadline.

If Companies House rejects the accounts, correct and resubmit them. A rejection corrected after the deadline still attracts a late filing penalty, because the original submission was not acceptable.

Companies House vs HMRC: What Is the Difference?

Treating the Companies House accounts filing and the HMRC Corporation Tax filing as one job is a common and expensive mistake. They are connected, but they are separate obligations with separate deadlines and separate submission routes.

What you file — Companies House: Statutory accounts · HMRC: Company Tax Return (CT600), with accounts and tax computations
Purpose — Companies House: Maintains the public company register · HMRC: Administers Corporation Tax
Public access — Companies House: Filed accounts are generally available on the public register · HMRC: Tax information is not published
Filing deadline — Companies House: 9 months after the financial year end for a private company · HMRC: 12 months after the end of the Corporation Tax accounting period
Payment — Companies House: No tax is paid here · HMRC: Corporation Tax is normally due 9 months and 1 day after the accounting period ends, for companies with taxable profits up to £1.5 million
How you file — Companies House: WebFiling, commercial software or paper until April 2028 · HMRC: Commercial software only, since 1 April 2026

Companies with taxable profits above £1.5 million pay Corporation Tax in quarterly instalments instead, and that £1.5 million limit is divided between associated companies.

Filing accounts with Companies House does not complete the Corporation Tax filing. HMRC needs its own submission.

For the tax side, see our guide to how to file a CT600 Company Tax Return .

What Software Do You Need to File Accounts and the CT600?

The two filings now follow different software rules. This is the biggest practical change for small companies in 2026.

Filing your accounts with Companies House

Companies House still accepts accounts through WebFiling and on paper. Software filing is optional today and becomes compulsory from April 2028.

Where you do file by software, the accounts must be tagged in Inline XBRL, written as iXBRL, using the taxonomy that matches your accounts type. Software built for FRS 105 micro-entity accounts will not necessarily produce a valid FRS 102 Section 1A small-company submission, so check which taxonomies your provider supports before you buy.

Filing your CT600 with HMRC

HMRC no longer offers a free online route for company accounts and tax returns. The Company Accounts and Tax Online service closed on 31 March 2026.

Since 1 April 2026, every company must use HMRC-recognised third party commercial software to file its Company Tax Return. That return has three parts:

The CT600 form and any supplementary pages
The statutory accounts, tagged in iXBRL
The Corporation Tax computations, tagged in iXBRL

HMRC publishes a list of recognised Corporation Tax software suppliers on GOV.UK. A company that files its own return either picks a product from that list or appoints an agent who files on its behalf.

Choosing filing software

Check five points before you commit to a product:

It is HMRC-recognised for Corporation Tax and produces a valid CT600
It supports the accounting standard your company uses, whether FRS 105 or FRS 102 Section 1A
It tags accounts and computations in iXBRL to the correct taxonomy
It files to Companies House as well as HMRC, if you want one product for both
It will meet the April 2028 Companies House requirements

An accountant who files on your behalf already holds compliant software, so a company that uses an agent does not have to license a product of its own for a single annual filing.

What Happens If You File Company Accounts Late?

Late filing triggers an automatic financial penalty. For private companies, the penalties are:

Not more than 1 month — £150
More than 1 month but not more than 3 months — £375
More than 3 months but not more than 6 months — £750
More than 6 months — £1,500

The penalty doubles where accounts are filed late in two successive financial years.

Failure to deliver acceptable accounts on time is also a criminal offence for which directors can be prosecuted personally, separate from the civil penalty charged to the company. Continued failure can lead to the company being struck off the register.

If your company has already missed its deadline, read our guide to overdue company accounts and late filing .

Can you get extra time to file?

A company can apply to extend its filing deadline where an unplanned event stops it from filing on time. The application must reach Companies House before the deadline passes.

An extension is a remedy for a specific disruption, not a routine planning tool. Prepare and submit well before the due date.

What Is Changing When You File Company Accounts From April 2028?

Companies House is changing how annual accounts are filed under the Economic Crime and Corporate Transparency Act 2023. The reforms were originally set for April 2027 and now take effect from April 2028.

The central change is that every company will file its annual accounts using commercial software in iXBRL format. Companies House will close its web-based and paper accounts filing routes on that date. The requirement applies whether a company files its own accounts or uses an agent.

Other planned changes

Small companies and micro-entities will file a profit and loss account
Small companies and micro-entities will be able to opt out of publishing that profit and loss account on the public register, while Companies House, HMRC and law enforcement still see it
Abridged accounts will be withdrawn
Companies claiming audit exemption will give an enhanced directors' eligibility statement on the balance sheet, naming the exemption claimed and confirming that the company qualifies
The component parts of accounts and reports will be filed together rather than separately
A company that shortens its accounting reference period more than once in five years will have to give a business reason, subject to the regulations that follow

The government moved the date to April 2028 to give companies a longer run-in, roughly one full accounting year plus the filing window that follows it.

Two questions are worth asking now. If you file your own accounts, will your software support Companies House filing under the new rules? If you use an accountant, are they ready for software-only filing?

Should You File Company Accounts Yourself or Use an Accountant?

You can prepare and file your own accounts where you understand the requirements that apply to your company, hold the records, and have a filing route that works for your accounts type.

Using an accountant tends to pay for itself when:

You are unfamiliar with statutory accounts
Your bookkeeping needs adjustment before the accounts can be prepared
Your company has director loans or other complex transactions
You are unsure which accounts regime and which accounting standard apply
You need the Corporation Tax computation and CT600 prepared as well
Your company is moving between size classifications
You would otherwise buy commercial software for a single annual filing
You want a professional review before submission

The distinction that matters is between submitting accounts and preparing compliant accounts. Companies House checks that a submission meets filing requirements. It does not tell you whether the figures inside are right, and it does not give accounting advice on your circumstances.

File your company accounts with Micro Filer

Micro Filer prepares and files company accounts for UK companies.

Micro Filer handles both filings, the statutory accounts to Companies House and the Company Tax Return to HMRC, on compliant software, so you do not have to license a product of your own.

The process runs in three stages. You provide your company records. Micro Filer prepares the accounts and the relevant tax information for your review and approval. Micro Filer then files the approved documents with Companies House and HMRC.

If you are unsure which accounts your company needs, or which accounting standard applies to them, contact Micro Filer to discuss your requirements.

Frequently Asked Questions

Do all limited companies have to file annual accounts?

Yes, with narrow exceptions. UK limited companies file annual accounts with Companies House, including dormant and non-trading companies, unless a specific exemption applies.

How long do I have to file company accounts?

A private company has 9 months from the end of its financial year, and a public company has 6 months. First accounts covering more than 12 months are due within 21 months of incorporation, or 3 months from the accounting reference date if that falls later.

Which accounting standard should my company use?

Micro-entities normally apply FRS 105, small companies apply FRS 102 Section 1A, and companies above the small thresholds apply FRS 102. A micro-entity can choose FRS 102 Section 1A instead of FRS 105, for example where it holds investment property that FRS 105 does not allow it to revalue.

Do I need software to file my company accounts?

Not yet for Companies House. WebFiling and paper filing stay available until April 2028, after which all accounts must be filed through commercial software in iXBRL format.

Do I need software to file my CT600?

Yes. HMRC's free Company Accounts and Tax Online service closed on 31 March 2026. Since 1 April 2026 every Company Tax Return is filed through HMRC-recognised commercial software, with the accounts and computations tagged in iXBRL, unless an agent files it for you.

Do dormant companies have to file accounts?

Yes. Dormant companies file accounts with Companies House, though the requirements are simpler than those for trading companies. A company dormant since incorporation that has never traded can usually file on form AA02.

What happens if my company accounts are late?

A private company receives an automatic penalty of £150 to £1,500 depending on the delay, doubled where accounts are late in two successive financial years. Late filing is also a criminal offence for which directors can be prosecuted personally.

Do I need an accountant to file company accounts?

No. Directors can prepare and file the accounts themselves. The legal responsibility sits with the directors either way, so professional help earns its cost where the accounting treatment or the filing route is unclear.

Can I file my accounts and Company Tax Return together?

Not any more. The joint service that submitted both in one session closed on 31 March 2026. The accounts now go to Companies House and the Company Tax Return goes to HMRC as two separate submissions, although a single software product can handle both.

Overdue Company Accounts and Late Filing

Sat, 12 Sep 2026 05:28:19 GMT

If your company accounts are overdue at Companies House, the most important thing is not to ignore the problem.

For a typical private limited company, filing annual accounts late results in an automatic penalty of between £150 and £1,500, depending on how late the accounts are. If the company files late in two successive financial years, the applicable penalty is doubled.

But the financial penalty is not the only issue. Failing to deliver accounts is also a criminal offence. Companies House can prosecute directors separately from imposing the civil late filing penalty on the company. Persistent or serious non-compliance can also lead to further enforcement action, including potential director disqualification.

The good news is that an overdue filing is a problem that can usually be addressed by getting the accounts prepared and delivered as quickly as possible.

What happens if your company accounts are overdue?

Once the filing deadline passes without acceptable accounts being delivered, the company is in default.

For subsequent accounts, a private company normally has 9 months from the end of its accounting reference period to deliver its accounts to Companies House. Public companies normally have 6 months. First accounts can have different deadlines.

Companies House then automatically imposes the applicable late filing penalty.

The director's responsibility does not disappear because an accountant normally handles the company's accounts. Directors remain responsible for ensuring the accounts are delivered before the deadline and that they are delivered in the correct format.

If your accounts are already overdue, the practical priority is:

1. Confirm exactly which accounts are outstanding.

2. Check the original filing deadlines.

3. Prepare the outstanding accounts.

4. Submit them as soon as possible.

5. Correct and resubmit anything Companies House rejects.

6. Deal with any penalty notice.

7. Respond promptly if Companies House has started enforcement or prosecution proceedings.

Do not assume that paying the penalty by itself makes the company compliant. The accounts still need to be filed.

How much is the Companies House late filing penalty?

For a private company or LLP, the current penalty bands are:

These penalties are set out in Companies House late filing penalty guidance .

The penalty is doubled if the company files accounts late in two successive financial years.

Companies House reported 303,412 late filing penalties during 2025/26, including 73,374 double penalties for companies that had filed late in two successive years or more.

When do company accounts become overdue?

For most private companies, subsequent annual accounts are due 9 months after the end of the accounting reference period.

For example, if a company's accounting reference date is 31 December, its subsequent accounts will normally be due by 30 September of the following year.

First accounts are different. If a private company's first accounts cover more than 12 months, they normally need to be delivered within 21 months of incorporation or 3 months from the accounting reference date, whichever is longer.

This distinction matters for new companies because their first statutory accounts can cover a longer period than later annual accounts.

If you are unsure when your company's accounts are due, check the company's record with Companies House rather than relying on an old reminder or previous timetable.

Does filing late mean the director has committed a criminal offence?

There are two different consequences that are often confused.

The late filing penalty is a civil financial penalty imposed on the company. Failure to deliver accounts by the statutory deadline is a separate criminal offence.

Directors or designated LLP members can be personally fined in the criminal courts for failing to deliver accounts on time.

A late filing penalty does not automatically give a director a criminal record. A criminal record would arise from a separate criminal prosecution and conviction.

Can Companies House prosecute directors for overdue accounts?

Yes. Companies House has active enforcement powers for non-filing offences.

In August 2026, Companies House reported that between January and March 2026, 360 directors of 332 companies were convicted for filing offences, including 355 convictions for accounts offences.

A prosecution is separate from the company's civil late filing penalty.

Using an accountant does not transfer the statutory responsibility away from the director. Companies House specifically identifies relying on an accountant as a reason that is unlikely, by itself, to make a late filing penalty appeal successful.

Can a director be disqualified for late filing?

Potentially, but disqualification should not be presented as an automatic consequence of one late filing.

The general director disqualification rules allow a person to be banned from acting as a company director where they fail to meet their legal responsibilities. Not sending accounts and returns to Companies House can contribute to a disqualification case.

Companies House reported that 23 directors had been disqualified during the first six months of 2026 following persistent or serious non-compliance.

The practical distinction is important: one overdue set of accounts can result in a late filing penalty and enforcement risk, while persistent or serious non-compliance can result in much more serious consequences, including prosecution and disqualification.

Can an overdue company be struck off?

Yes, in appropriate circumstances. Companies House can take steps to strike a company off the register where it appears that the company is no longer operating or where required documents have not been filed.

Strike-off is much more serious than simply receiving a late filing penalty. Once a company is dissolved, it ceases to exist as a registered company.

If a company has already been struck off, restoration may be possible depending on the circumstances. Restoration does not simply wipe away outstanding penalties that arose before dissolution.

This is why ignoring Companies House letters or notices is rarely a sensible strategy.

What if you have several years of overdue company accounts?

Multiple years of overdue accounts require a more structured approach. Do not simply prepare the most recent accounts and assume the problem is solved.

First establish:

• Which accounting periods are outstanding.

• Which deadlines were missed.

• Whether any accounts were previously submitted and rejected.

• Which penalties have already been issued.

• Whether the company has received any enforcement correspondence.

• Whether a strike-off process has started.

• Whether Companies House has contacted any directors personally.

Then work through the outstanding filings systematically.

A sensible recovery sequence

1. Identify every missing set of accounts.

2. Reconstruct the accounting information and supporting records.

3. Prepare the accounts in filing order.

4. Submit the accounts as quickly as possible.

5. Address rejected filings immediately.

6. Deal with penalties separately.

7. Escalate if there is enforcement correspondence.

If you have received a court summons, prosecution correspondence or formal strike-off notice, the issue has moved beyond an ordinary late filing problem and may require appropriate professional advice.

Can you appeal a Companies House late filing penalty?

Yes, but the grounds are narrow. Companies House says a late filing penalty appeal will only be successful where the circumstances are exceptional.

Examples can include an unforeseen event occurring at a critical time, such as a fire destroying records shortly before the deadline.

The following reasons are specifically unlikely to succeed on their own:

• The company was dormant.

• The company could not afford the penalty.

• You relied on your accountant.

• Your accountant was ill.

• You were unfamiliar with the filing requirements.

• These were the company's first accounts.

• The directors were overseas.

• Another director was responsible for preparing the accounts.

• The accounts were delayed or lost in the post.

• The company was experiencing financial difficulties.

The current requirements are explained in GOV.UK's guidance on appealing a Companies House late filing penalty .

There is an important difference between an appeal against a civil late filing penalty and a defence to a criminal prosecution. They are separate processes and should not be treated as interchangeable.

Can you get more time to file overdue accounts?

Companies House allows companies to apply for an extension where there are exceptional circumstances, but the application needs to be made before the filing deadline has passed.

Once the deadline has already passed, an extension is not a general solution to the problem. The sensible approach is to file the overdue accounts as quickly as possible and then deal with any penalty or enforcement issue separately.

What if Companies House rejects your accounts?

Submitting something before the deadline is not necessarily enough. Companies House explains that delivery means actual receipt of accounts in the correct format.

If the filing is rejected and the corrected accounts are delivered after the deadline, the company can still receive a late filing penalty.

This is particularly important when accounts are filed on the final day. A filing made several weeks before the deadline leaves time to correct an error, while a last-minute filing may leave no practical opportunity to resolve a rejection.

What should you do if your accounts are already overdue?

If you have discovered that your company accounts are overdue, use this checklist.

1. Check the Companies House record and confirm exactly which accounts are outstanding.

2. Establish whether the company has already received a penalty notice.

3. Prepare the outstanding accounts and supporting records.

4. File as soon as possible.

5. Check whether Companies House accepts the filing and correct any rejection promptly.

6. Deal with the penalty separately by paying it where appropriate or appealing if there are genuine exceptional circumstances.

7. Check for enforcement correspondence concerning debt collection, strike-off or prosecution.

8. Get appropriate professional advice if a director has received a summons or formal prosecution correspondence.

What happens if you do not pay the late filing penalty?

An unpaid late filing penalty can be enforced. Companies House states that unpaid penalties can be passed to debt collection agencies and that the matter can ultimately be taken to the County Court or Sheriff Court.

This is not the same as saying that every unpaid penalty automatically becomes a CCJ. Court enforcement is possible, but a court judgment is not an automatic consequence simply because a penalty remains unpaid.

Companies House may also accept payment by instalments over a short period where a company has difficulty paying and contacts it to explain the circumstances.

Does paying the penalty solve overdue company accounts?

No. The penalty and the filing obligation are separate.

A company can pay a late filing penalty and still have outstanding accounts. Likewise, filing overdue accounts does not necessarily eliminate a penalty that has already been imposed.

The objective should therefore be to get the company's statutory record up to date and deal with the financial penalty or other enforcement issue.

Overdue company accounts and Corporation Tax are separate

Companies House annual accounts and the HMRC Company Tax Return are separate obligations.

A company can therefore have overdue Companies House accounts, an overdue CT600, an unpaid Corporation Tax liability, or several of these problems at the same time.

If you also need to deal with the separate tax filing, Micro Filer's CT600 Company Tax Return guide covers the return and filing process.

If your accounts are overdue, check the company's HMRC position as well rather than assuming that one filing fixes everything.

How can you avoid overdue company accounts?

The easiest overdue filing to deal with is the one that never becomes overdue.

Start before the deadline. Do not wait until the final few days to assemble bookkeeping records and prepare accounts.

Use several reminders. Set reminders well before the Companies House deadline.

Allow time for rejection. Even an apparently straightforward filing can require correction.

Check the actual deadline. The filing date is based on the company's accounting reference period, and changes to the accounting reference period can affect the deadline.

Confirm that filing has been accepted. Where an accountant or another agent submits the accounts, ask for confirmation that the accounts have actually been accepted.

Keep records throughout the year. Good bookkeeping reduces the amount of reconstruction required when annual accounts are prepared.

If your company qualifies for the simplified micro-entity regime, Micro Filer's micro-entity accounts guide explains the relevant accounts and filing requirements.

If you need help getting overdue company accounts brought up to date, Micro Filer can help eligible UK companies with their accounts and tax filing requirements.

Frequently Asked Questions

Can I still file my company accounts if they are overdue?

Yes. You should generally file overdue accounts as soon as possible. Filing late does not remove the obligation to deliver the accounts.

How much is the penalty for overdue company accounts?

For a private company, the penalty is £150 when the accounts are no more than one month late, £375 when more than one but no more than three months late, £750 when more than three but no more than six months late, and £1,500 when more than six months late.

Are late filing penalties doubled?

Yes. The applicable penalty is doubled where accounts are filed late in two successive financial years.

Does a late filing penalty give the director a criminal record?

No, not by itself. The late filing penalty is a civil penalty against the company. A criminal record would result from a separate criminal prosecution and conviction for failing to deliver accounts.

Can Companies House prosecute me if my accounts are late?

Yes. Failure to deliver accounts is a criminal offence, and Companies House actively prosecutes filing offences.

Can I be disqualified as a director for filing accounts late?

Persistent or serious non-compliance can contribute to director disqualification proceedings, but disqualification is not an automatic consequence of one late filing.

Can a dormant company have overdue accounts?

Yes. Dormant companies still have annual accounts filing obligations.

Can I appeal a late filing penalty?

Yes, but successful appeals generally require exceptional circumstances. Relying on an accountant, being unable to afford the penalty or being unfamiliar with the filing requirements is unlikely to be sufficient on its own.

What if my accountant failed to file my accounts?

The director remains responsible for ensuring the accounts are delivered on time. You should establish what happened and take steps to bring the company's filing position up to date.

Can Companies House strike off a company with overdue accounts?

Yes. Companies House can take steps to strike a company off where statutory filing obligations are not met and the circumstances justify action.

What if I have several years of overdue accounts?

Establish every outstanding accounting period, prepare the accounts systematically and file them as soon as possible. If Companies House has already started prosecution or strike-off proceedings, consider obtaining appropriate professional advice as well.

Companies House Filing Deadline Penalties

Sat, 12 Sep 2026 04:25:29 GMT

Missing a Companies House filing deadline can result in an automatic penalty. For a private limited company, the late filing penalty for annual accounts ranges from £150 to £1,500, depending on how late the accounts reach Companies House. If accounts are late for two consecutive financial years, the penalty is doubled.

The important point is that the penalty applies to late annual accounts. It is separate from Corporation Tax penalties imposed by HMRC and from the consequences of failing to file a confirmation statement.

For most private companies, subsequent annual accounts are due 9 months after the end of the company's accounting reference period. The directors remain responsible for ensuring the accounts reach Companies House in the correct format by the deadline.

This guide explains the current Companies House filing deadlines, penalty bands, what happens when accounts are filed late, when an appeal may succeed, and what directors can do to avoid the penalty.

For a private limited company or LLP, the current late filing penalties are:

These are the statutory penalty bands set out in Companies House late filing penalty guidance .

The penalty is based on how late Companies House receives the accounts, rather than simply when you start preparing or submitting them. This distinction matters because an account that is submitted but rejected may still need to be corrected and accepted before the deadline.

When are Companies House accounts due?

The filing deadline depends on whether the accounts are the company's first accounts or subsequent annual accounts.

For a private company filing subsequent accounts, the normal deadline is 9 months after the end of its accounting reference period. Public companies normally have 6 months.

For example, if a private company's accounting reference date is 31 December, its annual accounts would normally need to reach Companies House by 30 September of the following year.

The deadline is not the same as the Corporation Tax filing deadline. A company can therefore have several different dates to track:

• Companies House annual accounts deadline

• Corporation Tax payment deadline

• CT600 filing deadline

• Confirmation statement deadline

• VAT deadlines, if registered

• PAYE deadlines, if applicable

• Directors' personal Self Assessment deadlines, where applicable

These obligations are separate. Filing accounts with Companies House does not automatically satisfy the company's Corporation Tax filing obligations.

What is the deadline for first company accounts?

First accounts follow different rules. If the first accounts cover a period of more than 12 months, a private company generally has 21 months from incorporation or 3 months from its accounting reference date, whichever is longer.

This is particularly important for newly incorporated companies because their first statutory accounts can cover more than 12 months.

The Companies House accounting period and the Corporation Tax accounting period can also differ. A Corporation Tax accounting period cannot exceed 12 months, so a newly incorporated company may need more than one Corporation Tax return even though its first statutory accounts cover a longer period.

How much is the Companies House late filing penalty?

Up to 1 month late: £150

If acceptable accounts reach Companies House no more than one month after the deadline, the penalty for a private company is £150.

More than 1 month but not more than 3 months late: £375

Once the delay moves beyond one month, the penalty increases to £375.

More than 3 months but not more than 6 months late: £750

A delay of more than three months increases the penalty to £750.

More than 6 months late: £1,500

If accounts are more than six months late, the penalty reaches £1,500 for a private company.

What if the company is late two years in a row?

The penalty is doubled when accounts are filed late in two successive financial years. This makes repeated late filing substantially more expensive than a single isolated mistake.

Are Companies House late filing penalties automatic?

Yes. If accounts are delivered after the deadline, Companies House automatically imposes a late filing penalty. The penalty applies to the company and is separate from any criminal proceedings that may arise from failure to file accounts.

Companies House sends a penalty notice showing information such as the filing deadline, the date the accounts were delivered and the penalty imposed.

There is no general grace period simply because the accounts were only a few days late. This is why filing on or before the deadline is safer than relying on a short delay being overlooked.

What happens if Companies House rejects your accounts?

A common mistake is to assume that submitting accounts before the deadline is enough. Companies House must receive acceptable accounts.

If accounts are rejected because they do not meet the filing requirements, they need to be corrected and delivered again. If the corrected accounts arrive after the filing deadline, the company can still receive a late filing penalty.

This is one reason why filing at the last minute creates unnecessary risk. Prepare and submit the accounts with enough time remaining to correct a problem if Companies House rejects the filing.

Can you appeal a Companies House late filing penalty?

Yes, but an appeal is not automatically accepted. Companies House says an appeal is generally successful only where exceptional or unexpected circumstances outside the company's control caused the late filing, or where Companies House itself made an error.

Reasons that are unlikely to succeed on their own

• The company was dormant.

• The company could not afford the penalty.

• The accountant was responsible for filing.

• The directors did not know about the deadline.

• These were the company's first accounts.

• The directors were overseas.

• Another director was responsible for preparing the accounts.

• The accounts were delayed or lost in the post.

If you appeal, provide evidence showing what happened and when. The current online appeal process asks for the company number, penalty reference, reason for the appeal and supporting documents.

The current requirements are set out in GOV.UK's guidance on appealing a Companies House late filing penalty .

If the appeal is unsuccessful, Companies House provides further review routes in appropriate cases. An appeal should therefore be based on genuine evidence rather than treated as a routine way to cancel a penalty.

Can you get an extension to the Companies House filing deadline?

In exceptional circumstances, you may be able to apply for more time before the filing deadline has passed. Companies House considers extensions where there is a special reason, but the circumstances must be exceptional.

This creates an important distinction: before the deadline, an extension may be possible if exceptional circumstances exist; after the deadline, the normal route is to file the outstanding accounts and, if appropriate, appeal the resulting penalty.

Are Companies House penalties different for dormant companies?

Being dormant does not remove the requirement to file annual accounts. Companies House requires companies to deliver accounts whether they are trading or non-trading.

If your company is dormant, the filing obligation still applies. Micro Filer's guide to dormant company accounts explains the filing process and the distinction between Companies House and HMRC dormancy.

A dormant company can therefore receive a late filing penalty if its accounts are delivered after the deadline. Dormancy is also not normally a successful reason for appealing a late filing penalty.

Are Companies House late filing penalties a criminal offence?

There are two separate issues to understand. First, the late filing penalty itself is a financial penalty imposed on the company. Second, failure to deliver accounts on time is also a criminal offence under company law.

Directors or designated LLP members can potentially face personal fines in the criminal courts. These consequences are separate from the late filing penalty.

Persistent non-compliance can also lead to enforcement action and, in appropriate circumstances, steps to strike the company off the register.

What happens if you do not pay the Companies House penalty?

If a late filing penalty remains unpaid, Companies House can take enforcement action. Its guidance explains that unpaid penalties can be passed to debt collection agencies and potentially pursued through the courts.

Companies House may also accept payment by instalments over a short period where a company has difficulty paying and makes a request explaining the circumstances.

The safest approach is therefore to deal with the penalty rather than allowing it to remain outstanding.

Does filing annual accounts prevent a Companies House penalty?

Only if the accounts reach Companies House by the applicable deadline and are acceptable.

The key date is therefore the filing deadline and the date the acceptable accounts are actually delivered.

Companies House filing penalties vs HMRC penalties

One of the most common sources of confusion is treating Companies House and HMRC filings as the same obligation. They are not.

Companies House

Companies House receives the company's statutory annual accounts. For a private company, subsequent accounts are normally due 9 months after the accounting reference period, and late filing penalties range from £150 to £1,500.

HMRC

HMRC receives the Company's Tax Return, or CT600, and deals with Corporation Tax. The CT600 normally has a different filing deadline. Micro Filer's CT600 Company Tax Return guide covers the documents, deadlines and filing process.

A company can therefore be on time with Companies House but late with HMRC, on time with HMRC but late with Companies House, or late with both.

Paying Corporation Tax does not file the CT600, and filing accounts with Companies House does not satisfy the CT600 requirement.

How can you avoid Companies House late filing penalties?

The simplest solution is to treat the filing deadline as a date to work towards, rather than a date to start preparing for.

1. Check your actual Companies House deadline

Do not rely on memory. Check the company's filing deadline and accounting reference date.

2. Start the accounts early

Give yourself enough time to collect bookkeeping records, reconcile the bank account, resolve queries and prepare the statutory accounts.

3. Allow time for rejection or corrections

A filing made on the deadline leaves little room to fix a formatting or information problem.

4. Use calendar reminders

Set reminders several weeks or months before the deadline rather than relying on a single alert on the due date.

5. Do not assume your accountant has filed

An accountant can prepare and submit accounts on your behalf, but the director remains responsible for ensuring the accounts are delivered on time. Ask for confirmation that the accounts have actually been accepted.

6. File before the final day where possible

Early filing gives you more time to deal with rejection, missing information or technical problems.

A simple example of how the penalty escalates

Suppose a private company has accounts due on 30 September.

The exact penalty depends on the applicable filing deadline and how long after that deadline the accounts are delivered. If the company is also late in the following financial year, the relevant penalty for the second consecutive late year can be doubled.

What should you do if your accounts are already late?

If your Companies House accounts are already overdue, do not wait for the penalty notice before taking action.

1. Check the company's actual filing deadline and accounting reference date.

2. Prepare the outstanding accounts using the correct accounting period and filing requirements.

3. File the accounts as soon as possible.

4. Check the penalty notice when it arrives and make sure it corresponds with the filing dates.

5. Consider an appeal only if you have genuine grounds supported by evidence.

Do not base an appeal simply on the fact that the company was dormant, the accountant was responsible, or the directors did not know about the deadline. Those reasons are specifically identified as unlikely to succeed.

Do micro-entity accounts change the late filing penalty?

Qualifying micro-entities can use simplified statutory accounts, but simplified accounts do not remove the Companies House filing deadline.

If your company qualifies as a micro-entity, Micro Filer's guide to micro-entity accounts explains the eligibility rules, filing requirements and the separate HMRC position.

The important point for penalties is that using a simpler accounts regime does not give a company extra time to file.

Frequently Asked Questions

What is the Companies House late filing penalty for a private company?

The penalty is £150 for accounts filed no more than one month late, £375 when more than one but no more than three months late, £750 when more than three but no more than six months late, and £1,500 when more than six months late.

Are Companies House penalties doubled?

Yes. The applicable late filing penalty is doubled if accounts are filed late in two successive financial years.

Can I appeal a Companies House late filing penalty?

Yes, but successful appeals generally require exceptional or unexpected circumstances outside your control, or a Companies House error. Simply relying on an accountant, being unable to afford the penalty or not knowing the deadline is unlikely to be enough.

Do dormant companies have to file accounts?

Yes. Dormant or non-trading companies still have Companies House filing obligations and can receive late filing penalties.

Are Companies House accounts and the CT600 the same filing?

No. Annual accounts are delivered to Companies House, while the CT600 is filed with HMRC. They are separate statutory obligations with different deadlines and penalty regimes.

Can Companies House give you more time to file?

An extension may be available in exceptional circumstances, but it should be applied for before the filing deadline has passed.

Is it the accountant's responsibility to file the accounts?

An accountant can prepare and submit accounts on your behalf, but the director remains responsible for ensuring the accounts are delivered within the require d time.

What happens if Companies House rejects accounts submitted before the deadline?

The accounts need to be corrected and delivered again. If the acceptable corrected accounts arrive after the deadline, a late filing penalty can still apply.

UK Small Business Tax Calendar: Key Tax and Filing Deadlines for Limited Companies

Fri, 11 Sep 2026 08:41:25 GMT

Running a UK limited company means keeping track of several different tax, accounting and Companies House deadlines. Corporation Tax, annual accounts, Self Assessment, PAYE, VAT and the confirmation statement all follow different rules.

The easiest way to stay compliant is to understand which deadlines are based on your company's accounting period, which are based on your financial year-end, and which apply to you personally as a director.

For most UK private limited companies, the key deadlines include:

Corporation Tax payment: usually 9 months and 1 day after the end of the Corporation Tax accounting period.
Company Tax Return (CT600): 12 months after the end of the Corporation Tax accounting period.
Annual accounts: normally 9 months after the company's financial year-end for a private company.
Confirmation statement: within 14 days after the end of the review period.
Self Assessment: online tax returns are normally due by 31 January, with payments on account potentially due on 31 January and 31 July.
PAYE: normally due to HMRC by the 22nd of the following tax month when paid electronically.
VAT: normally due one calendar month and 7 days after the end of the VAT accounting period.

These are separate obligations. Paying Corporation Tax does not file your CT600, and filing annual accounts with Companies House does not deal with your personal Self Assessment.

UK small business tax calendar at a glance

These are general rules. Your actual deadlines can vary depending on your incorporation date, accounting reference date, Corporation Tax accounting periods, VAT scheme, payroll arrangements and personal tax circumstances.

Corporation Tax deadlines

Corporation Tax is one of the most important deadlines for a limited company, but it is also one of the easiest to misunderstand.

There are two separate Corporation Tax deadlines:

The deadline for paying Corporation Tax.
The deadline for filing the Company Tax Return, or CT600.

The payment deadline normally comes first.

When is Corporation Tax due?

For most companies, Corporation Tax must be paid 9 months and 1 day after the end of the Corporation Tax accounting period.

For example, if your Corporation Tax accounting period ends on 31 March 2026, the Corporation Tax payment deadline is normally 1 January 2027.

According to GOV.UK guidance on Corporation Tax and company accounts , most companies must pay Corporation Tax 9 months and 1 day after the end of their accounting period.

This means you should calculate or estimate the company's Corporation Tax liability before the payment deadline rather than waiting until the CT600 filing deadline.

When is the CT600 due?

The Company Tax Return (CT600) is normally due 12 months after the end of the Corporation Tax accounting period.

Using the same example:

Corporation Tax accounting period ends: 31 March 2026
Corporation Tax payment deadline: 1 January 2027
CT600 filing deadline: 31 March 2027

HMRC explains that a Company Tax Return must normally be filed within 12 months of the end of the accounting period .

The CT600 reports the company's taxable profits, reliefs and Corporation Tax liability to HMRC.

If you need help understanding the filing process, see this guide to filing a CT600 Company Tax Return .

Corporation Tax rates

For companies within the relevant Corporation Tax regime:

Profits of £50,000 or less generally fall within the 19% small profits rate.
Profits above £250,000 generally fall within the 25% main rate.
Profits between £50,000 and £250,000 may be subject to Marginal Relief.

The thresholds can be reduced proportionately for short accounting periods and can also be affected by associated companies.

The current rates and Marginal Relief rules are set out in HMRC's Corporation Tax rates and allowances guidance .

What happens if a CT600 is filed late?

For Corporation Tax returns with filing dates on or after 1 April 2026, the late-filing penalty rules have changed. For a first late return, a fixed penalty of £200 applies if the return is filed late but within 3 months of the filing deadline. If the return is filed more than 3 months late , the fixed penalty increases to £400 .

Higher fixed penalties can apply where a company repeatedly files late, and percentage-based penalties can apply when a return remains outstanding for longer. The updated rules are explained in HMRC's guidance on increases to Corporation Tax late-filing penalties .

This is worth checking when reading older tax guides because many still contain the previous Corporation Tax penalty amounts.

Companies House annual accounts deadlines

Annual accounts are filed with Companies House, while the CT600 is filed with HMRC.

Although the two filings use related financial information, they are separate legal obligations.

When are annual accounts due?

For a private limited company, subsequent annual accounts are normally due 9 months after the company's accounting reference date.

For many companies, this is effectively 9 months after the financial year-end.

For example:

31 December year-end → accounts normally due by 30 September the following year.

Companies House guidance on annual accounts confirms that private companies normally have 9 months from their accounting reference date to deliver subsequent accounts.

When are first company accounts due?

First accounts work differently.

If the first accounts cover more than 12 months, a private company generally has 21 months from incorporation or 3 months from the accounting reference date, whichever is longer.

For example, Companies House explains that a private company can have a first accounts deadline that is longer than the normal 9-month period because its first accounting period may extend beyond 12 months.

Do not confuse this Companies House deadline with the first Corporation Tax deadline.

A Corporation Tax accounting period cannot be longer than 12 months. Consequently, a newly incorporated company may have to file two Corporation Tax returns covering the period included in its first statutory accounts.

GOV.UK's guidance on first company accounts and Company Tax Returns explains how the first statutory accounts and Corporation Tax accounting periods interact.

Companies House late filing penalties

For a private limited company, late filing penalties are currently:

The penalty is doubled if accounts are filed late in two consecutive financial years. The current amounts are set out in Companies House's late filing penalty guidance .

Late accounts can also leave the company showing as overdue on the public register and, if compliance problems continue, contribute to Companies House action to strike the company off.

Do small companies need micro-entity accounts?

Some small companies qualify for the micro-entity accounts regime , which allows eligible companies to use simplified statutory accounts.

Micro-entity status does not remove Corporation Tax responsibilities. The company still needs to calculate its taxable profits and deal with its Corporation Tax liability.

If your company may qualify, see this guide to micro-entity accounts in the UK .

Self Assessment deadlines for company directors

Your company's Corporation Tax accounting period and your personal Self Assessment tax year are not the same thing.

The UK personal tax year runs from 6 April to 5 April.

A company director may need to complete a Self Assessment tax return because of dividends, benefits, other untaxed income or other personal tax circumstances.

The company's Corporation Tax return does not deal with the director's personal tax liability.

Important Self Assessment dates

For example, the 2025/26 personal tax year ended on 5 April 2026. If you need to register for Self Assessment for that year, the normal registration deadline is 5 October 2026, while the online return and any balancing payment are normally due by 31 January 2027.

The filing dates are set out in HMRC's Self Assessment deadlines guidance .

Payments on account

Payments on account are advance payments towards a future Self Assessment liability.

Where they apply, they are normally due on:

31 January
31 July

Each payment is generally half of the previous year's relevant tax liability.

Payments on account do not apply to everyone. HMRC's rules include exceptions, including situations where the previous year's tax owed was less than £1,000 or where most of the tax was already collected outside Self Assessment.

You can read more about the rules in HMRC's guidance on Self Assessment payments on account .

PAYE and payroll deadlines

If your company employs people or pays a director through payroll, PAYE creates another recurring compliance cycle.

PAYE can involve deductions for:

Income Tax
National Insurance
Student Loan repayments
Other amounts collected through payroll

Employers also need to report payroll information to HMRC through Real Time Information (RTI).

When is PAYE due?

If you pay PAYE monthly, electronic payments normally need to reach HMRC by the 22nd of the following tax month.

If you pay by cheque, the normal deadline is the 19th.

Small employers may be able to make PAYE payments quarterly if their average monthly PAYE payment is expected to be below £1,500.

The PAYE payment schedule is therefore separate from your annual Corporation Tax and Companies House deadlines.

The current payment dates and quarterly payment rules are explained in HMRC's PAYE payment guidance .

VAT deadlines for small businesses

VAT follows another reporting cycle and is not linked to your Corporation Tax accounting period.

A business generally has to register for VAT when its taxable turnover exceeds £90,000 in a rolling 12-month period, or when it expects to exceed £90,000 in the next 30 days.

Voluntary registration is also possible below the threshold.

The current registration rules are set out in GOV.UK's VAT registration guidance .

When is a VAT return due?

For most VAT-registered businesses, VAT returns are submitted quarterly.

The standard deadline is normally one calendar month and 7 days after the end of the VAT accounting period, and the VAT payment must normally reach HMRC by the same deadline.

For example:

VAT quarter ending 30 June → VAT return and payment normally due by 7 August.

The exact filing cycle can differ depending on the VAT accounting scheme being used.

You can check the applicable deadline rules in GOV.UK's VAT return guidance .

Confirmation statement deadline

The confirmation statement is separate from your annual accounts.

Every limited company must file at least one confirmation statement every 12 months, even if none of the company's information has changed.

It is used to confirm that information held by Companies House is accurate and up to date. This can include:

Registered office
Directors
Shareholders
People with Significant Control (PSC)
SIC codes
Share capital
Other information held on the company register

According to Companies House guidance on confirmation statements , the review period normally lasts 12 months and the confirmation statement can be filed up to 14 days after the review period ends.

You can also file it early.

Failure to file can result in a fine of up to £5,000, and the company may ultimately be struck off the register.

UK tax deadlines for common company year-ends

For a straightforward private limited company with a normal 12-month accounting period, the main company deadlines can be mapped from the year-end.

The underlying relationships are:

Corporation Tax accounting period end → 9 months and 1 day → Corporation Tax payment

Companies House accounting reference date → 9 months → annual accounts

Corporation Tax accounting period end → 12 months → CT600

This is why the Corporation Tax payment date and Companies House accounts deadline can appear close together while the CT600 deadline arrives later.

What deadlines apply to a newly incorporated company?

A newly incorporated company can have a more complicated first year than an established company.

When the company is incorporated, Companies House assigns an accounting reference date (ARD). The first statutory accounts normally run from the incorporation date to that accounting reference date.

Because the first accounts can cover more than 12 months, the Corporation Tax position can be split into more than one accounting period.

For example, GOV.UK's guidance on first company accounts and Company Tax Returns explains that a company can have first statutory accounts covering more than 12 months, while its Corporation Tax accounting period cannot exceed 12 months. As a result, more than one Corporation Tax accounting period and CT600 may be required.

A newly incorporated company may therefore need to track:

First Companies House accounts
Corporation Tax accounting periods
CT600 filing dates
Corporation Tax payment dates
Confirmation statement
PAYE, if it operates payroll
VAT, if it is VAT registered
Personal Self Assessment, where applicable

This is why relying on the Companies House accounts deadline alone can leave a new company with missed HMRC obligations.

What happens if you miss a tax or filing deadline?

The consequences depend on which deadline you miss.

Late Corporation Tax return

A late CT600 can trigger a fixed HMRC penalty, followed by further penalties if the return remains outstanding.

For returns with filing dates on or after 1 April 2026, the fixed penalties are higher than under the previous regime. HMRC's updated Corporation Tax late-filing penalty guidance explains the current rules.

Late Companies House accounts

Late accounts for a private company attract penalties starting at £150 and increasing to £1,500 depending on the length of the delay. Consecutive late filing can double the penalty.

Late Self Assessment

Late personal tax returns can result in penalties, while late payment can also lead to interest and further penalties.

Late VAT

VAT has its own penalty and interest rules for late returns and payments.

Late confirmation statement

Companies House can take enforcement action where a confirmation statement is not filed. The company may be fined and can ultimately be struck off the register.

The important point is that being compliant with one obligation does not make the company compliant with all of them.

A practical annual tax calendar for a small limited company

Rather than trying to remember dozens of individual dates, create your compliance calendar around your company's year-end and recurring tax obligations.

At the start of the year

Check:

Accounting reference date
Corporation Tax accounting period
Companies House accounts deadline
Confirmation statement date
VAT periods
PAYE payment frequency
Director Self Assessment requirements

Throughout the year

Keep your bookkeeping records up to date, including:

Sales invoices
Purchase invoices
Bank transactions
Business expenses
Payroll records
Dividend records
Asset purchases
VAT records
Loan records

Good bookkeeping makes the year-end accounts and Corporation Tax calculation much easier.

Before the Corporation Tax deadline

Calculate the company's taxable profit and determine how much Corporation Tax needs to be paid.

Do not wait for the CT600 filing deadline. The Corporation Tax payment deadline normally arrives earlier.

Before the Companies House deadline

Prepare and review the annual accounts well before the deadline.

If the company qualifies for the micro-entity regime, confirm that it is using the correct reporting requirements for the relevant accounting period.

Before the CT600 deadline

Finalise the accounts and Corporation Tax computation, then submit the Company Tax Return to HMRC.

If you prefer to outsource the process, a fixed-fee company accounts and Corporation Tax filing service can handle the relevant annual accounts and tax return work without making the article itself promotional.

Before the Self Assessment deadline

If you need to submit a personal tax return, keep your personal tax position separate from the company's Corporation Tax calculation.

Consider:

Salary
Dividends
Benefits in kind
Interest
Property income
Other taxable income
Payments on account

Companies House accounts changes coming in 2028

Companies House is also changing the way company accounts are filed.

From April 2028, companies will need to file accounts using commercial software in iXBRL format as part of the Companies House accounts reforms.

The reforms will also change some of the information requirements for smaller companies and micro-entities.

Companies House announced the changes in June 2026 and says businesses will have additional time to prepare. You can read the details in GOV.UK's announcement about Companies House accounts filing changes from April 2028 .

If your company currently files its own accounts, it is worth considering how these software-based requirements could affect your future filing process.

Frequently Asked Questions

Is Corporation Tax due before the CT600?

Yes. For most companies, Corporation Tax is due 9 months and 1 day after the end of the Corporation Tax accounting period, while the CT600 is normally due 12 months after the accounting period ends.

Are Companies House accounts and the CT600 the same thing?

No. Companies House accounts are filed with Companies House, while the CT600 is filed with HMRC. They use related financial information but are separate filings.

When are annual accounts due for a private limited company?

For subsequent accounts, a private company normally has 9 months after its accounting reference date to deliver its accounts to Companies House. First accounts can have a longer deadline where they cover more than 12 months.

Do all company directors have to file a Self Assessment?

No. Being a director does not automatically mean that you must submit a Self Assessment return. Your personal income and circumstances determine whether you need to file.

Dividends, benefits and other untaxed income can create a Self Assessment obligation.

When is the Self Assessment deadline?

The online Self Assessment return is normally due by 31 January following the end of the relevant tax year. Where payments on account apply, they are normally due on 31 January and 31 July.

When is PAYE due?

Electronic PAYE payments normally need to reach HMRC by the 22nd of the following tax month. Qualifying small employers may be able to pay quarterly.

When is VAT due?

For most VAT-registered businesses, the VAT return and payment are normally due one calendar month and 7 days after the end of the VAT accounting period.

What happens if first accounts cover more than 12 months?

The first Companies House accounts can cover more than 12 months, but a Corporation Tax accounting period cannot exceed 12 months. This can result in more than one Corporation Tax accounting period and CT600 covering the period included in the first statutory accounts.

Can I file company accounts early?

Yes. You can file annual accounts before the deadline. Filing early gives you more time to resolve errors or rejected submissions and reduces the risk of a last-minute filing problem.

UK small business tax calendar checklist

Use this checklist to keep your company's main obligations in one place:

Check the company's accounting reference date
Check each Corporation Tax accounting period
Calculate the Corporation Tax payment deadline
Calculate the CT600 filing deadline
Check the Companies House accounts deadline
Check the confirmation statement date
Check whether the director needs to file Self Assessment
Mark 31 January and 31 July payments on account if applicable
Check the PAYE payment schedule
Mark VAT return dates if the company is VAT registered
Keep bookkeeping records up to date
Prepare annual accounts before the filing deadline
Calculate Corporation Tax before the payment deadline
Allow time to review and submit the CT600
Keep an eye on Companies House filing changes coming in 2028

How to File Dormant Accounts with Companies House | Micro Filer Ltd

Mon, 17 Aug 2026 07:26:38 GMT

Dormant companies still have annual accounts filing obligations with Companies House. For most private companies, subsequent accounts are due 9 months after the end of the accounting reference period, and late filing can result in the same penalties that apply to other private companies.

Filing is usually straightforward when a company has never traded and has a simple financial position. However, the process can require more care if the company traded previously, still has assets or liabilities, or has had transactions that could affect its dormant status.

This guide explains how to file dormant company accounts, which companies may use Form AA02, what dormant accounts need to contain, how to check your filing deadline, and how Companies House requirements differ from Corporation Tax obligations with HMRC.

Dormant Company Accounts: Key Facts

Do dormant companies have to file accounts?

Yes, all limited companies generally have to file annual accounts with Companies House, even if they are dormant or have never traded. Companies House explicitly states that all companies must file annual accounts each year, including dormant companies.

Dormant status does not put the company's annual filing obligations on hold.

A dormant company will generally still need to:

File annual accounts with Companies House
File a confirmation statement
Keep appropriate accounting records
Keep company information up to date
Deal separately with HMRC where required

A common misunderstanding is that telling HMRC a company is dormant means there is nothing else to file. Companies House and HMRC have different rules for dormancy.

A company can be dormant for Corporation Tax purposes while still being required to file annual accounts and a confirmation statement with Companies House. HMRC explains the separate tax treatment in its guidance on Corporation Tax for trading and non-trading companies .

What makes a company dormant?

For Companies House purposes, a company is dormant if it has had no significant accounting transactions during the financial year.

The key point is that "not trading" and "dormant" are not necessarily identical.

Companies House disregards certain transactions when deciding whether a company is dormant. These include:

Money paid for shares when the company was incorporated
Certain fees paid to Companies House
Penalties for late filing of accounts

For example, if you incorporated a company but never started the business, the original share capital and certain Companies House fees would not, by themselves, prevent the company from being dormant. The Companies House definition of a dormant company explains which transactions are disregarded.

On the other hand, receiving customer payments, paying ordinary business expenses or receiving investment income can affect the company's dormant status.

If you are unsure whether a transaction is significant, check the position before preparing dormant accounts rather than assuming that a small transaction can be ignored.

Dormant does not necessarily mean a zero balance

A dormant company does not necessarily have a completely empty balance sheet. A company that has never traded might have a very simple balance sheet, perhaps showing its issued share capital. A company that traded in an earlier period could still have assets, liabilities, reserves or other balances after it stops trading.

This distinction is important because a company that previously traded may need more careful accounting preparation than a company that has been dormant since incorporation.

What are dormant company accounts?

Dormant company accounts are annual accounts prepared for a company that meets the Companies House conditions for dormancy.

They are generally simpler than accounts for an active trading company. For eligible dormant companies, Companies House says the accounts do not need to include a profit and loss account or directors' report.

However, simpler accounts do not mean there are no accounting responsibilities.

The directors remain responsible for ensuring that the accounts are prepared correctly, approved and filed by the deadline.

The information required can also depend on the company's circumstances. A company that has never traded may have very few figures to report, while one that traded previously may carry forward balances from earlier periods.

When are dormant company accounts due?

Dormant companies have the same filing deadlines as other companies. For a private company's subsequent annual accounts, the normal deadline is 9 months after the end of the accounting reference period. Companies House confirms the deadline.

For example, if your accounting reference date is 31 March, your subsequent accounts would normally need to reach Companies House by 31 December.

First accounts can have a different deadline. If the first accounts cover more than 12 months, a private company generally has until the longer of:

21 months from incorporation
3 months from the accounting reference date

You can check the company's specific filing deadline through its Companies House record rather than relying on a general calculation.

What happens if dormant accounts are filed late?

Dormant companies can receive the same late filing penalties as other private companies. The current Companies House penalty structure starts at £150 for accounts up to one month late and increases to £1,500 when accounts are more than six months late. The penalty doubles if accounts are late for two consecutive years, according to Companies House's late filing penalties guidance .

So, even if your company has no income, employees or trading activity, missing the Companies House deadline can still cost the company money.

How to file dormant company accounts

The filing process depends largely on whether the company has never traded or became dormant after previously trading.

That distinction matters because not every dormant company ca n use the same filing route.

Step 1: Check that the company is dormant

Start by reviewing the company's activity during the accounting period.

Ask:

Has the company received any income?
Has it paid normal business expenses?
Has it received investment income?
Has it carried out transactions that should appear in its accounting records?
Are the only transactions ones that Companies House specifically disregards?

If the company has had significant accounting transactions, it may not qualify to file dormant accounts for that period.

Step 2: Check whether the company has ever traded

Next, establish whether the company has been dormant since incorporation.

This is particularly important if you are considering Form AA02.

A company that has never traded may have a straightforward dormant filing route available.

A company that previously traded and then became dormant may need properly prepared dormant accounts reflecting the company's existing balances.

Step 3: Prepare the correct accounts

Prepare accounts for the correct accounting period and make sure they contain the information required for the company's circumstances.

The directors must approve the accounts before they are filed.

If the company previously traded, has assets or liabilities, or has balances carried forward from earlier years, professional accounts preparation may be worthwhile.

Step 4: Choose the correct filing method

Companies House currently provides different filing routes depending on the type of accounts being submitted.

Eligible dormant companies can use online filing options, while certain companies that have never traded can also use the dormant accounts filing route provided by Companies House.

Before using an older online guide, check when it was published. The previous joint Companies House and HMRC online service for filing accounts and Company Tax Returns closed on 31 March 2026. Current filing options are set out in Companies House's annual accounts guidance .

Step 5: Check that the filing was accepted

After submitting the accounts, check the company's filing history and keep the submission confirmation.

This matters because a rejected filing does not necessarily give you extra time. Companies House warns that if a filing is rejected after the deadline has passed, the accounts can remain overdue.

Can you file dormant accounts online?

Yes, eligible dormant companies can currently file their accounts electronically.

Companies House provides online and software-based filing options, and you can use the government's software finder for company accounts to identify software that supports the type of accounts you need to file.

If you are following an older article that refers to the joint Companies House and HMRC accounts filing service, be careful: that service closed on 31 March 2026.

What is Form AA02?

Form AA02 is a paper form for certain dormant companies; it is not suitable for every company that happens to be dormant. The simplified route is intended for companies that have been dormant and have not traded since incorporation.

A company that traded previously and later became dormant should not automatically use AA02. This distinction matters because a previously trading company may have assets, liabilities or other balances that need to be reflected in its accounts.

If you are unsure which type of accounts you have prepared, Companies House's account-type guidance can help you determine the appropriate filing route.

Do dormant companies need to file a Corporation Tax return?

Not necessarily, companies House dormancy and HMRC dormancy are separate concepts.

HMRC generally considers a company dormant for Corporation Tax purposes when it is no longer carrying out business activity. If HMRC has accepted the company as dormant, you will generally not need to file another Company Tax Return unless HMRC asks you to or the company becomes active again. HMRC's guidance on Corporation Tax for trading and non-trading companies explains the separate tax position.

However, this does not cancel the company's Companies House filing obligations. If you need to notify HMRC that the company is dormant, you can use the HMRC service for telling them your company is dormant for Corporation Tax.

Think of the obligations separately:

Companies House: annual accounts and confirmation statement.
HMRC: Corporation Tax obligations based on the company's tax status.

This distinction is particularly important if a company has stopped trading but still has outstanding tax or VAT obligations.

What if the company is VAT registered?

VAT creates a separate consideration. If a dormant company does not intend to trade again, it may need to deregister for VAT. If it intends to restart trading, it may need to continue submitting nil VAT returns while dormant.

If your company is VAT registered and has stopped trading, check the company's position with HMRC before assuming that dormancy removes its VAT responsibilities.

Do dormant companies still need to file a confirmation statement?

Yes, a dormant company generally still needs to file a confirmation statement with Companies House.

The confirmation statement is separate from the annual accounts.

The accounts provide financial information for the relevant accounting period, while the confirmation statement confirms that the information Companies House holds about the company is correct and up to date.

Companies House states that a confirmation statement must still be filed even when there have been no changes to the company's information.

So a dormant company can have two separate annual Companies House obligations:

File its annual accounts.
File its confirmation statement.

Completing one does not replace the other.

What happens when a dormant company starts trading again?

If the company starts trading again, its accounting and tax obligations change.

For Corporation Tax purposes, HMRC must be told if a dormant company starts trading again. Companies House does not require a separate notification simply because the company has restarted trading. The next set of non-dormant accounts will show that the company is no longer dormant.

If the company has been dormant for several years, reviewing its previous accounts and filing history before restarting can help identify any outstanding issues.

What is changing for dormant accounts in 2028?

The way companies file accounts is changing significantly from 2028.

From 1 April 2028, all UK registered companies will have to file their accounts using commercial software in iXBRL format. Companies House will close its current web and paper-based accounts filing routes from that date, according to its announcement about the 2028 accounts filing changes .

The reforms also change the accounts information that some companies will need to prepare and file. For example, micro-entities and small companies will face changes to profit and loss account filing from 2028.

This means that companies currently filing their own dormant accounts should not assume that today's process will remain unchanged.

If you currently use an accountant, it is worth checking that they are prepared for the move to software-only filing.

Should you file dormant accounts yourself or use an accountant?

For a company that has never traded and has a straightforward financial position, filing dormant accounts yourself may be manageable.

Professional help becomes more useful when the company's circumstances are less straightforward.

Consider using a micro company accountant if:

The company previously traded.
There are assets or liabilities on the balance sheet.
The company has balances carried forward from earlier years.
You are unsure whether a transaction affects dormant status.
The company has received correspondence from HMRC or Companies House.
Previous accounts may contain errors.
You need help with both accounts and Corporation Tax.
You simply want someone else to prepare and file the accounts.

For example, a company that has never traded and only has its original share capital may have a very simple filing requirement. A company that traded for several years before becoming dormant may have outstanding assets, liabilities or reserves that require more careful accounting treatment.

A fixed-fee dormant company accounts service can be useful if you want an accountant to prepare and file the accounts without taking on a full ongoing accounting package.

The right level of support depends on the company's history and financial position. The simplest dormant companies may not need extensive accounting work, while previously trading companies can benefit from having an accountant review the figures before filing.

Frequently Asked Questions

Can a dormant company have a bank account?

Yes, having a bank account does not automatically mean that a company is not dormant. The important question is whether the company has had significant accounting transactions. If the bank account is being used for normal business activity, however, those transactions may affect the company's dormant status.

Can a dormant company pay Companies House fees?

Yes, certain Companies House fees are disregarded when determining whether a company is dormant. These include specified filing fees paid to Companies House. This does not mean that every payment made by a company can be ignored.

Can a company be dormant after it has traded?

Yes, a company can become dormant after previously trading. However, it should not automatically use the same filing route as a company that has been dormant since incorporation. The company's previous trading activity may have left assets, liabilities or other balances that need to be reflected in its accounts.

How do I file dormant accounts with Companies House?

First confirm that the company is dormant, check whether it has ever traded, prepare the appropriate accounts and then submit them through the filing method available for those accounts. Eligible companies can currently file accounts electronically, while specific dormant companies that have never traded may have additional filing options.

How long do I have to file dormant accounts?

For subsequent accounts, a private company normally has 9 months after the end of its accounting reference period to file its accounts. First accounts can have different deadlines.

Do dormant companies pay Corporation Tax?

A company that is dormant for Corporation Tax purposes will generally not have Corporation Tax to pay for the dormant period. However, Companies House dormancy and HMRC dormancy are separate, so the company can still have annual Companies House filing obligations.

Do dormant companies need an accountant?

No, not necessarily. A straightforward company that has never traded may be able to file its own dormant accounts.

An accountant can be particularly useful where the company previously traded, has assets or liabilities, has tax questions or you simply want someone to prepare and file the accounts for you.

What happens if I do not file dormant accounts?

The company can receive a late filing penalty. For a private company, the current penalty ranges from £150 to £1,500 depending on how late the accounts are filed, and the penalty doubles if accounts are late for two consecutive years. Companies House can also take further action where required accounts or confirmation statements are not filed.

Will dormant accounts still be filed online after 2028?

The filing system will change from 1 April 2028. All companies will have to file accounts using commercial software in iXBRL format, and Companies House will close its web and paper accounts filing routes.

This article is for general informational purposes only and does not constitute professional accounting, tax, or legal advice. Tax laws, regulations, and accounting standards change frequently, and the application of rules can vary based on your organization’s specific facts and circumstances. Before acting on anything you read here, consult a qualified professional who can advise you based on your situation.

Micro-Entity Accounts for 2025/26 and 2026/27: Rules, Thresholds and Filing Requirements

Wed, 05 Aug 2026 13:37:08 GMT

What is a micro-entity?

Micro-entities are the smallest category of UK companies and benefit from simplified reporting. From financial years beginning on or after 6 April 2025 the qualifying limits have increased, so more businesses will meet the test. To be classed as a micro-entity a company must satisfy at least two of the three tests during the year:

Annual turnover: up to £1,000,000 (previously £632,000).

Total assets on the balance sheet: up to £500,000 (previously £316,000).

Number of employees: 10 or fewer (unchanged).

The bigger increases in the turnover and balance sheet ceilings mean many firms that were once “small” may now qualify as micro-entities.

What micro-entity accounts contain?

Micro-entity accounts are intentionally brief and focus on fundamental financial facts. For the 2025/26 and 2026/27 reporting periods, the required elements are:

A: Balance sheet

Lists assets and liabilities.
Shows the company’s net position (assets less liabilities).
Must be signed by a director.

B: Profit and loss account

Summarises income and expenses for the year.
Reveals whether the company made a profit or a loss.

C: Accounting Policy & Notes to Accounts

What micro-entities do not need to prepare

Compared with small and medium companies, the micro-entity regime removes several reporting requirements. Micro-entities are not required to produce:

A directors’ report (optional).
Extensive notes to the accounts.
A cash flow statement.
A statement of changes in equity.
A detailed narrative on business performance.

What You Don’t Need to Prepare

Unlike small or medium companies, micro-entities are not required to prepare:

A directors’ report (completely optional)
Detailed notes to the accounts
Cash flow statements
Statement of changes in equity
Comprehensive business performance analysis

Accounting Standards for Micro-Entities

Micro-entities must prepare their accounts using FRS 105 (Financial Reporting Standard for Micro-entities), which is part of the UKGAAP framework. This standard is specifically designed for the smallest companies and offers substantial simplification.

Key Features of FRS 105

Prescribed Format:

Balance sheet must follow the exact layout specified in the standard
No flexibility in how items are presented
Simplified categories compared to other accounting standards

Reduced Disclosure Requirements:

Minimal notes to accounts required
No requirement to disclose director remuneration details
Limited information about related party transactions
Simplified treatment of depreciation and amortisation

Practical Implementation:

Most accounting software includes FRS 105 templates
Professional accountants familiar with UK small company accounts can prepare these easily
The standard is designed to be straightforward even for non-accountants

Audit Exemption for Micro-Entities

Almost all micro-entities qualify for automatic audit exemption, which significantly reduces costs and administrative burden.

Audit Exemption Criteria

Your micro-entity is exempt from audit if it meets any of these conditions:

Revenue up to £10.2 million (far above micro-entity threshold)
Not a public company and not part of a group requiring audit
Meets micro-entity criteria (which automatically qualifies you)

What You Need to Do

Even though exempt, you must:
Include a statement on your balance sheet confirming audit exemption
Both directors must sign this statement
Specify which exemption applies (micro-entity status)
Confirm the company qualifies for the exemption

Important Note: Under the delayed ECCTA 2023 reforms, this statement would become more detailed (“enhanced”), but current requirements remain unchanged.

Filing Micro-Entity Accounts: Current Rules and Pending Changes

What Applies Right Now (2025/26)

For companies filing accounts for the 2025/26 financial year, the existing rules remain in place:

Filing Options Available:

Submit accounts through Companies House WebFiling service
Use commercial accounting software that supports iXBRL
Send paper accounts by post (though this is becoming less common)

What You File:

Abridged balance sheet only (for public record)
The profit and loss account are prepared internally but not filed publicly under current rules
Optional directors’ report (if you choose to include one)

Timing:

Accounts must be filed within 9 months of your financial year-end
Late filing penalties apply if you miss this deadline

Major Changes from April 2028

All accounts filings made on or after 1 April 2028 must be filed by commercial software in inline extensible Business Reporting Language (iXBRL) format.

From this date, Companies house web and paper routes will be closed for accounts filings

What’s changing:

Micro-entities must file both balance sheet AND profit and loss account publicly
No option to file abridged accounts
Mandatory use of commercial software for all filings
Enhanced director’s statement on balance sheet for audit-exempt companies

What This Means for You:

You should continue following current rules but prepare for implementing new rules staring 2028/29

Common Questions About Micro-Entity Accounts

Can a Company Be Micro-Entity and Still Choose Small Company Accounts?

Yes. Qualifying as a micro-entity doesn’t force you to use micro-entity reporting. You can:

Choose to prepare small company accounts instead
Opt for more detailed reporting if you prefer
Switch between micro-entity and small company status year by year

However, once you choose micro-entity status, you must follow FRS 105 and cannot mix standards.

What Happens If My Company Grows Beyond Micro-Entity Limits?

If your company exceeds micro-entity thresholds for two consecutive financial years, you must:

Reclassify as a small company
Prepare accounts under FRS 102 (instead of FRS 105)
Include a directors’ report
Provide more detailed notes to accounts
May lose automatic audit exemption if you grow significantly

You don’t need to immediately change if you exceed limits in just one year – the two-year rule provides flexibility.

Can Dormant Companies Use Micro-Entity Accounts?

Yes, but dormant companies have even simpler options:

Dormant company accounts: Minimal filing requirements
Micro-entity accounts: If you want to show dormant status within micro-entity framework
Many dormant companies choose the dormant route rather than micro-entity

Dormant companies must still file accounts but with minimal content showing no trading activity.

Do Micro-Entities Need to Submit VAT Returns?

Micro-entity status doesn’t affect VAT obligations:

VAT registration depends on turnover exceeding £90,000 (2025 threshold)
Micro-entities can still register for VAT voluntarily
VAT filing is separate from Companies House accounts
Many micro-entities remain below VAT registration thresholds

Do Micro-Entities Files Corporation Tax?

Micro-entities must still file Corporation Tax returns with HMRC:

Different deadline than Companies House (usually 12 months after year-end)
Different form (CT600)
Must calculate tax on profits regardless of Companies House filing
Micro-entity status doesn’t affect tax rates or calculations

Practical Tips for Managing Micro-Entity Accounts

For First-Time Micro-Entity Directors

Before You Start:

Confirm your company qualifies as micro-entity
Choose FRS 105 as your accounting standard
Set up accounting software with micro-entity templates
Understand your financial year-end date

During the Year:

Keep accurate records of all transactions
Separate business and personal expenses clearly
Track income and expenses monthly
Maintain proper documentation for tax purposes

When Preparing Accounts:

Use the prescribed FRS 105 balance sheet format
Calculate depreciation consistently
Review accounts for accuracy before filing
Get director signatures on balance sheet

For Accountants Working with Micro-Entities

Best Practices:

Use FRS 105-compliant software templates
Ensure clients understand abridged vs. full filing requirements
Keep copies of all filed accounts
Monitor for threshold changes that might affect classification
Advise clients about the delayed ECCTA 2023 reforms

Common Mistakes to Avoid:

Confusing micro-entity with dormant company requirements
Preparing directors’ report when not required (and adding unnecessary cost)
Using FRS 102 instead of FRS 105
Missing the audit exemption statement on balance sheet
Filing full accounts when abridged is acceptable (under current rules)

Late Filing Penalties: What Micro-Entities Face

Even though micro-entities have simplified accounts, Companies House enforces the same filing deadlines as all companies.

Penalty Structure (2025/26)

Important Points:

Penalties double if you file late in two consecutive years
Penalties apply regardless of company size
Directors can be personally liable for persistent late filing
Companies House may strike off your company for continued non-compliance

How to Avoid Late Filing

Know your deadline: 9 months from financial year-end
Prepare early: Start accounts preparation 2-3 months before deadline
Use software: Accounting software reduces preparation time
Set reminders: Mark filing date on calendar several months ahead

Consider extensions: File for accounting period extension if needed (but only once every 5 years without valid reason)

The Future of Micro-Entity Reporting

What’s Likely to Change

While the April 2027 ECCTA 2027 reforms have been delayed, the fundamental direction of policy remains:

Increased Transparency:

Government aims to reduce economic crime through better data
Profit and loss filing for micro-entities is likely eventually
Enhanced director statements may still come

Digital Modernisation:

Software-only filing will likely become mandatory
WebFiling services may be reduced or discontinued
iXBRL tagging will remain standard

Threshold Adjustments:

Monetary thresholds may increase again with inflation
Employee thresholds typically remain stable
Regular reviews ensure thresholds stay relevant

What’s Unlikely to Change

Core Simplification:

Micro-entity status will remain the simplest option
FRS 105 will continue as the standard
Directors’ report will likely remain optional for micro-entities

Audit Exemption:

Automatic exemption for micro-entities will persist
The £10.2 million revenue threshold won’t change significantly
Simplified exemption statements will remain
Summary Checklist for Micro-Entities (2025/26 and 2026/27)

For Each Financial Year

Confirm micro-entity status (2 of 3 thresholds met)
Prepare balance sheet using FRS 105 format
Calculate profit or loss for the year
Include audit exemption statement (signed by directors)
File within 9 months of year-end
Pay any late filing penalties if applicable
Monitor for reform updates from Companies House

Annual Review Questions

Did turnover exceed £1,000,000?
Did balance sheet exceed £500,000?
Do you have more than 10 employees?
Have you exceeded limits for 2 consecutive years?
Do you need to reclassify as small company?

Final Thoughts

Micro-entity accounts offer the simplest route for UK companies to meet their statutory filing obligations. With the updated thresholds from April 2025, more businesses can qualify for this streamlined approach, reducing both costs and administrative burden.

While significant changes were planned under ECCTA 2023, the government has delayed implementation, meaning current rules remain stable through 2026/27. This gives micro-entities certainty and time to prepare for any future reforms.

The key is to stay informed about official announcements, maintain good record-keeping practices, and file accounts promptly to avoid penalties. With proper preparation, micro-entity status can significantly simplify your company’s compliance requirements.

Disclaimer : This guide provides general information about micro-entity accounts for 2025/26 and 2026/27. Accounting regulations and filing requirements may change. Always verify current rules with official Companies House guidance at gov.uk or consult a qualified accountant for advice specific to your business situation. The delayed ECCTA 2023 reforms may be announced at a later date, so monitor official sources for updates.

How to File a CT600: Documents, Deadlines and Penalties

Mon, 03 Aug 2026 17:44:17 GMT

How to File a CT600 Company Tax Return

A CT600 is HM Revenue and Customs' Company Tax Return, the form every UK company or association uses to report its income, gains, reliefs, and Corporation Tax bill for an accounting period. It matters because filing it isn't optional: once a UK company starts trading, earning income, or otherwise operating, HMRC expects a Corporation Tax registration and, in due course, a CT600 for every accounting period, whether the company made money or not. Skip it, and HMRC charges automatic penalties from the day after the deadline, regardless of whether any tax is actually owed .

Filing a CT600 means preparing three things together, the CT600 form itself, your statutory accounts, and a tax computation, then submitting them through HMRC-recognised software or a chartered accountant. This guide walks through who's actually required to file, what you need to gather before you start, the filing steps themselves, and the deadlines and penalties that come with getting it wrong.

HMRC closed its free Company Accounts and Tax Online filing service on 31 March 2026. From 1 April 2026, you can no longer file a CT600 through HMRC's own website. You now need commercial software or an accountant who files on your behalf.

Key takeaways

Filing is triggered by HMRC's "notice to deliver a Company Tax Return," issued automatically to active companies; clubs and associations can owe one too. Sole traders and partnerships file Self Assessment instead.
Gather your UTR, company details, and finalised accounts before opening any filing software.
A CT600 filing is three documents submitted together: the CT600 form, iXBRL accounts, and an iXBRL tax computation.
New companies often file two CT600s in their first year, since the first accounting period usually exceeds 12 months.
The filing deadline is 12 months after the accounting period ends; payment is due earlier, at 9 months and 1 day.
You can amend a return within 12 months of the filing deadline.

Who Needs to File a CT600?

Your company or association must file a Company Tax Return once HMRC sends a "notice to deliver a Company Tax Return." You still have to file if you make a loss or have no Corporation Tax to pay. HMRC issues this notice automatically to companies it believes are active, so in practice any trading UK limited company files one every accounting period.

Two groups often assume they're exempt and aren't:

Dormant companies that later receive a notice. Once HMRC issues that notice, you must file, even for a period with no activity at all.
Clubs, societies, and other unincorporated associations. A sports club or voluntary group can owe Corporation Tax and a Company Tax Return too, even though it isn't a limited company. GOV.UK covers registration for these differently from standard limited companies.

One group that doesn't file a CT600 at all: sole traders and partnerships. They report profits through Self Assessment instead, not a Company Tax Return.

If HMRC has confirmed your company is dormant and hasn't issued a notice, you don't need to file. That confirmation is the trigger, not your own assumption that nothing happened.

What Documents and Information Do You Need?

Gather these before you open any filing software:

Your Corporation Tax UTR. The 10-digit Unique Taxpayer Reference HMRC posted to your registered office when the company was set up for Corporation Tax.
Company details. Registered name and Companies House number.
Your accounting period dates. Normally the same 12 months as your company's financial year.
Finalised year-end figures. Turnover, expenses, and profit, plus anything that needs adjusting for tax, such as depreciation, client entertainment, and capital purchases.
Government Gateway credentials. Needed to access your business tax account, even when filing through commercial software.
Filing software or an accountant. HMRC-recognised software that produces the CT600, computation, and iXBRL accounts, or an accountant who files on your behalf.

What's Included in a CT600 Filing?

A Company Tax Return is three documents, filed together, not one.

The CT600 form. Company details, the accounting period, profits, reliefs, and the Corporation Tax calculation.
Statutory accounts in iXBRL format. Your company's year-end accounts, tagged so HMRC's systems can read them automatically.
A Corporation Tax computation. The working that turns your accounting profit into taxable profit, also filed in iXBRL.

Some returns also need supplementary pages. CT600A covers director's loans, for example. Most micro-entities and small companies file the core CT600 with no supplementary pages at all.

Filing with HMRC is separate from filing with Companies House. You still send annual accounts to Companies House, usually within 9 months of your accounting reference date, even though HMRC receives a version of those accounts alongside your CT600. GOV.UK sets out what a Company Tax Return must include in full.

How Do You File a CT600 Step by Step?

Step 1: Confirm your accounting period

Your Corporation Tax accounting period normally matches your financial year and can't exceed 12 months. If your first accounts cover more than that, see filing your first return below.

Step 2: Prepare your statutory accounts and tax computation

Most small companies prepare accounts under FRS 105 (micro-entities) or FRS 102 Section 1A (small companies). Build the computation by starting from accounting profit, adding back disallowable costs like depreciation and entertainment, deducting capital allowances, and applying any losses to reach taxable profit.

Step 3: Complete the CT600 form

Enter company details, accounting period dates, and the figures from your computation. Check that the accounting period on the CT600 matches your company's actual trading period, not just the statutory accounts period. Mismatched dates are one of the most common reasons a return gets queried.

Step 4: Submit online through commercial software

File the CT600, accounts, and computation together through HMRC-recognised software, or through an accountant using their own professional software. Paper filing still exists, but only with a reasonable excuse for not filing online, or when filing in Welsh with form WT1 attached.

Step 5: Pay any Corporation Tax due

Filing the return and paying the tax are separate actions with separate deadlines, and payment comes first. Pay through your business tax account using your UTR followed by "A" and the accounting period end date, for example 1234567890A260331.

A simple worked example: a company with £68,000 accounting profit, £4,000 added back for depreciation, and £6,000 deducted in capital allowances arrives at £66,000 taxable profit. That sits between £50,000 and £250,000, so marginal relief tapers the rate down from the 25% main rate to an effective rate in the low 20s rather than the full 19% or 25%.

Filing Your First Corporation Tax Return

New companies often hit one quirk. Your first accounts from Companies House usually cover more than 12 months, from incorporation to the end of the month a year later. A Corporation Tax accounting period can't exceed 12 months, so your first year typically needs two CT600s : one for the first 12 months of trading, and one for the remaining days up to your accounts date. Each is due 12 months after the end of the period it covers. After that first year, your accounting period and financial year normally line up, and you file one return per year. GOV.UK

When Is the CT600 Filing Deadline?

The CT600 is due 12 months after the end of your accounting period . A company with a year end of 31 March 2026 must file by 31 March 2027.

Corporation Tax itself is due earlier, 9 months and 1 day after the period end . The same company would pay by 1 January 2027, three months before the return is even due. Most companies calculate their tax bill and pay it before they get around to filing the CT600 that confirms the figure. Companies with taxable profits above £1.5 million pay in quarterly instalments instead of a single lump sum.

Current Corporation Tax rates are 19% on profits up to £50,000 and 25% above £250,000, with marginal relief tapering the rate for profits in between. GOV.UK publishes the current rates and thresholds if these change after this guide was last reviewed.

What Happens if You File a CT600 Late?

HMRC's penalties start the day after the deadline and apply whether or not you owe any tax.

1 day late: £200
3 months late: another £200 on top
6 months late: HMRC estimates your bill and adds a further 10% of the unpaid tax
12 months late: another 10% of unpaid tax on top of that

File late three times in a row and the fixed £200 penalties rise to £1,000 each time. If you're six months late, HMRC issues a "tax determination," its own estimate of what you owe, and you can't appeal it. You still have to pay the determined amount and file the return; HMRC recalculates the interest and penalties once it has the real figures. GOV.UK's penalty guidance has the full detail, including how to appeal if you have a reasonable excuse.

Do Dormant Companies Need to File a CT600?

Usually not, but the exceptions catch people out. A company genuinely dormant for Corporation Tax, meaning no trading and no income of any kind, including bank interest, doesn't need to file once HMRC has agreed it's dormant. You tell HMRC through your business tax account.

If HMRC has already sent a notice to deliver a Company Tax Return, you must file even if the company did nothing that period. That return is a normal CT600 with every figure at zero, known as a nil return. There's no separate nil-return form. GOV.UK explains dormant company rules in more depth.

Dormant for Corporation Tax and dormant for Companies House are two different tests. A company can meet one and not the other, so check both separately rather than assuming.

Can You Amend a CT600 After Filing?

Yes. You can amend a Company Tax Return within 12 months of the filing deadline, usually by resubmitting the corrected return through your filing software. If you spot an error after that window closes, contact HMRC directly. Overpaid tax can often still be reclaimed through an overpayment relief claim even once the amendment window has passed. GOV.UK confirms the 12-month window and what HMRC can do if it disagrees with your figures.

Can You File a CT600 for Free?

Not through HMRC anymore. Its free filing service closed on 31 March 2026. Some commercial software providers still offer free or low-cost filing for straightforward dormant or nil returns, but a trading company with real figures to compute is better served by paid software or an accountant who can check the numbers before they reach HMRC.

Common CT600 Questions

Do I need an accountant to file a CT600?

No. A director can file the company's own CT600 using HMRC-recognised software, provided the company's affairs are straightforward. Complex situations, such as R&D claims, group relief, or significant capital transactions, are worth professional review before filing.

How long does filing a CT600 take?

With finalised year-end figures, a straightforward small-company CT600 can be prepared and filed in well under an hour using guided software. Most of the work is having accurate accounts ready first.

What's the payment reference for Corporation Tax?

Your 10-digit UTR followed by "A" and the accounting period end date in YYMMDD format.

Does a loss-making company still need to file?

Yes. File on time even at a loss. Reported losses can be carried forward against future profits, but only if HMRC has a record of them.

Do I still need to file accounts with Companies House?

Yes. The CT600 and iXBRL accounts go to HMRC. Statutory accounts are filed separately with Companies House, normally 9 months after the financial year ends. GOV.UK covers first accounts and returns for new companies specifically.

This guide is based on official guidance from GOV.UK , Companies House, and HMRC. Always verify current requirements before filing.

How to File Micro-Entity Accounts in the UK: Complete 2026 Guide

Wed, 22 Jul 2026 06:16:14 GMT

If you run a very small UK limited company, micro-entity accounts could be the simplest and most appropriate filing option available. This guide walks you through everything you need to know about qualifying for micro-entity status, preparing your accounts under FRS 105, and filing them correctly with both Companies House and HMRC.

What Are Micro-Entity Accounts?

Micro-entity accounts are the simplest statutory accounts available for UK limited companies. Under the micro-entities regime (FRS 105), you can file only a balance sheet with Companies House—no profit and loss account is required publicly.

Eligibility: Do You Qualify as a Micro-Entity?

Your company qualifies as a micro-entity if it meets at least 2 of these 3 criteria for two consecutive years:

Criterion/Thre shold

Turnover: £1 million or less

Balance sheet total: £500,000 or less

Employees: 10 or fewer (averaged)

Important threshold update: For periods starting on or after 6 April 2025, the government increased thresholds from the previous £632,000 turnover and £316,000 balance sheet limits.

Your company cannot qualify if it's:

A public company
A charity
An investment company
A financial institution (insurance, banking, etc.)
Part of an ineligible group

What Micro-Entity Accounts Must Include

Under FRS 105, micro-entity accounts filed with Companies House contain only:

Cover page with company name and registration number
Simplified balance sheet (signed by a director)
Four mandatory footnotes to the balance sheet:

Number of employees
Called-up share capital not paid
Off-balance sheet arrangements (if any)
Statement that accounts are prepared under the micro-entities regime

You are exempt from filing:

Profit and loss account (not publicly disclosed)
Director's report
Auditor's report (micro-entity accounts are audit-exempt)

What You Still Must Submit to HMRC

While Companies House only sees your balance sheet, HMRC receives full financial information through your CT600 Company Tax Return:

Destination / What's Filed

Companies House: Balance sheet only (abbreviated accounts)

HMRC: Same balance sheet + CT600 form with turnover, expenses, and taxable profit

HMRC accepts iXBRL accounts with just the balance sheet because the CT600 form provides all profit and income figures needed for tax calculation.

Step-by-Step: How to File Micro-Entity Accounts

Before You Start

You'll need:

Email address and password for Companies House WebFiling
Authentication code (posted to your registered office—allow up to 5 days)

Filing Through Companies House WebFiling

Log in to the WebFiling service and authenticate
Select "File accounts" from your company profile page
Choose "Micro-entity accounts" option
Confirm eligibility —verify you meet at least 2 of 3 criteria
Enter balance sheet figures from your prepared accounts
Fill required fields including "called-up share capital not paid" (also enter in capital and reserves)
Leave non-applicable fields blank
Add footnotes via "Do you want to provide any footnotes to the balance sheet?"
Enter employee count
Validate and continue to review
Sign and date the accounts (director's name must be printed)
Submit your accounts —you'll receive a submission number
Receive confirmation emails acknowledging receipt and acceptance/rejection

Filing With HMRC

Micro-entity accounts are submitted to HMRC automatically when you file your CT600 :

Use commercial software that files both CT600 and accounts together (recommended)
The same iXBRL balance sheet is attached to your CT600
No separate upload to HMRC is needed

Filing Deadlines

Obligation / Deadline

Companies House: 9 months after accounting period end

HMRC (CT600): 12 months after accounting period end

Example: If your accounting period ends 31 January 2025, you must file with Companies House by 31 October 2025.

Important Changes Coming in 2028

From April 2028 , new legislation will change micro-entity filing:

Micro-entities must file profit and loss accounts with Companies House
However, you can opt out of publishing the P&L on the public register
Small companies cannot file "abridged" accounts under new rules

You have 21 months to prepare (until April 2028).

Common Mistakes to Avoid

❌ Filing only to HMRC without Companies House—both require accounts
❌ Missing director signature on balance sheet
❌ Not including all 4 footnotes
❌ Filing late —penalties start at £150 and increase
❌ Using old thresholds —remember the April 2025 increase to £1m/£500k

When Micro-Entity Accounts Aren't Right

Consider alternative accounting standards if:

You need to show creditors more detailed financial information
Your group requires FRS 102 for consolidation
You want to voluntarily disclose profit and loss publicly
Your company will exceed micro-entity thresholds next year

Summary

Micro-entity accounts offer the simplest filing path for qualifying small companies:

File only a balance sheet publicly with Companies House
Submit full financial data to HMRC via CT600
Meet 2 of 3 criteria : £1m turnover, £500k balance sheet, 10 employees
File within 9 months of your accounting period end
Prepare for 2028 changes when P&L filing becomes mandatory

For most qualifying companies, micro-entity accounts under FRS 105 provide maximum simplicity with minimum public disclosure—until the 2028 reforms take effect.

This guide is based on official guidance from GOV.UK , Companies House, and HMRC. Always verify current requirements before filing.