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) [1]

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: [5]

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 [6]
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.

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

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