Can a CIC file micro-entity accounts?

In short: Yes, if it qualifies. Being a community interest company (CIC) isn't itself a bar: the Companies Act's list of companies excluded from the micro-entity regime doesn't include CICs (Companies Act 2006 s.384B). A CIC still has to qualify under the normal rules: meet the size tests, usually in this year and the year before, and fall outside the exclusions, such as those for some group companies (Companies House guidance, section 9). Online, a CIC's micro-entity accounts go to Companies House in a ZIP package with its CIC34 report; Companies House's own type-in form takes small full accounts only. The CIC34 must still state what the directors were paid.

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Key facts (checked on 13 October 2026)

Can a community interest company use the micro-entity regime?

Yes, if it qualifies under the same rules as any other company. CIC status itself isn't an exclusion: the CIC Regulator says a CIC's accounting requirements are the same as an ordinary limited company's, and the Companies Act's list of companies excluded from the micro-entity regime, such as charities and some financial firms, doesn't include CICs (CIC Regulator guidance; Companies Act 2006 s.384B).

For financial years starting on or after 6 April 2025, a company meets the micro-entity conditions if it has at least 2 of these 3: turnover of £1 million or less, a balance sheet total of £500,000 or less, and 10 employees or fewer on average. In its first financial year it qualifies by meeting them in that year; after that it generally has to meet them in both that year and the year before. It also can't use micro-entity accounts if, at any time in the year, it was excluded, for example as a parent of a group that isn't small, or a subsidiary included in consolidated accounts (Companies House guidance, section 9). Whether the CIC is limited by shares or by guarantee makes no difference. The exception is a community interest plc: a public company is outside the small companies regime, and so outside the micro-entity regime too (Companies Act 2006 s.384). Our guide to FRS 105 vs FRS 102 Section 1A compares the two sets of accounts.

Which Companies House routes accept a CIC's micro-entity accounts?

Two of the three routes do: the online ZIP package and paper. The CIC Regulator says package accounts cover all types of accounts, and paper takes every type for filings made before 1 April 2028. Companies House's type-in form takes only small full accounts under FRS 101 or FRS 102, so micro-entity accounts go as a package (CIC Regulator guidance).

The type-in form sits on Companies House's File your annual CIC report and accounts service. Its criteria also rule out accounts with a revaluation reserve, more than 20 directors in the directors' report, or notes outside a fixed list, and it is not for charities or public companies. The same service takes the ZIP package, which software prepares as iXBRL files and a person uploads. WebFiling, the service many small companies use for their accounts, can't be used for CIC accounts at all (Companies House guidance).

What must the CIC34 still say when you file micro-entity accounts?

Everything a CIC34 always says, including a directors' pay statement the accounts may not show. Micro-entity accounts usually leave directors' pay out, but the CIC Regulations make it part of the CIC report, so the CIC34 must give the amount or state that no remuneration was received by the directors (CIC Regulations 2005, Part 7).

The other parts don't change: what the company did and how the community benefited, how it consulted stakeholders, any assets transferred for less than full value, and a director's signature and date (GOV.UK: form CIC34). The company name, number and year end must match the accounts. Micro-entity accounts put very little on the public record, because a micro-entity can send Companies House only its balance sheet (GOV.UK: micro-entity accounts). The CIC34 is published alongside them, so it can say more about the CIC's year than the accounts do. Our guide to how to fill in a CIC34 report goes through each part with example answers.

Can a CIC file abridged or filleted accounts?

Yes. The small-company options apply to a CIC as to any other company. Filleted accounts leave the profit and loss account and directors' report out of the Companies House copy. Abridged accounts shorten the formats and need a statement that every member consented. Neither option has a CIC exclusion in the Companies Act (Companies Act 2006 s.444).

Online, abridged CIC accounts go as a package, since the package route takes all types of accounts (CIC Regulator guidance). Abridged accounts end on 1 April 2028 (Changes to UK company law). Our guide to filleted vs abridged accounts explains what each type puts on the public register and what HMRC receives.

Can a dormant CIC file dormant accounts?

Yes, but it still files a CIC34 with them every year, made up to the same date. Companies House says dormant CIC accounts filed online must go as a package, and paper takes them for filings made before 1 April 2028 (Companies House guidance).

In the CIC34, the Regulator asks a dormant CIC to explain what it did to prepare to trade and when it expects to start, or to state that it was dormant under each part (CIC Regulator: annual CIC report and accounts). It also says CICs aren't expected to stay dormant for an extended period, which it puts at 5 years. A CIC that does fails the community interest test, and the Regulator will contact it (CIC Regulator guidance).

What changes for CIC accounts from 1 April 2028?

Three things. Every accounts filing must then be made with software, so paper closes and CICs must deliver their accounts and CIC34 as a package through Companies House's online service. Micro-entities and small companies must file a profit and loss account, with an option to opt out of publishing it. And abridged accounts end (Changes to UK company law).

The micro-entity category itself continues: from that date a micro-entity files its balance sheet and its profit and loss account, plus an auditor's report unless it is exempt. The government says it will confirm in due course how the publication opt-out works (Changes to UK company law). Companies House's CIC guidance already says the package service is the route from that date (Companies House guidance). Our guide to software-only filing from 2028 covers the wider changes.

How does Taxley prepare a CIC's micro-entity or small accounts?

Taxley prepares them with the company's Company Tax Return (CT600): micro-entity accounts under FRS 105 or small-company accounts under FRS 102 Section 1A, dormant ones included. For a CIC, its CIC pack then prepares the simplified CIC34 and builds the ZIP package around the Companies House copy of those accounts, ready for you to upload.

Taxley (taxley.co.uk) is UK online software that prepares and files the Company Tax Return with HMRC and prepares the company's accounts. The CIC pack costs £49 and is bought once the return is paid and its accounts are final. The company's principal activity and the signing director start prefilled from the return, and you answer the rest in plain English. You upload the ZIP on Companies House's "File your annual CIC report and accounts" service with the company's authentication code, and pay Companies House's fee there. If the CIC needs the detailed CIC34, the pack says so before you pay, and you aren't charged. Taxley is software, not legal or tax advice. Take the 30-second check to see whether Taxley fits your company, or see the prices.

Frequently asked questions

Does a CIC filing micro-entity accounts need a directors' report?

Not at Companies House. Companies House says a micro-entity doesn't have to file a directors' report or a profit and loss account there. The CIC34 is a different document and is still required every year, because the CIC Regulations make it compulsory for every CIC.

Will the public see a CIC's profit and loss account?

Not under today's rules, if the CIC files micro-entity accounts, because a micro-entity can send Companies House only its balance sheet. From 1 April 2028 micro-entities must file a profit and loss account, with an option to opt out of having it published.

Is the Companies House fee different for micro-entity accounts?

No. Companies House charges £15 for a CIC's accounts and CIC34 together, whatever type of accounts the company files and whatever its size. The fee is the same online by card and on paper by cheque, and there is no fee for amended CIC accounts.

Can a CIC limited by guarantee file micro-entity accounts?

Yes, if it qualifies. The micro-entity rules don't depend on whether a company is limited by shares or by guarantee. A guarantee CIC that meets the size tests under the normal year-by-year rules, and isn't excluded, can file micro-entity accounts, with the simplified CIC34 in most cases.

How does a CIC file the accounts Taxley prepares?

You upload them yourself. Taxley's CIC pack (£49) puts the Companies House copy of the accounts and the CIC34 into one ZIP package. You sign in to Companies House's CIC service with the company's authentication code, upload the ZIP and pay Companies House's fee there.

General information, not personalised legal, tax or accounting advice.

Sources (checked on 13 October 2026):

• Companies Act 2006 section 384B (companies excluded from the micro-entity provisions)
• Companies Act 2006 section 384 (companies excluded from the small companies regime)
• Companies Act 2006 section 444 (filing obligations of small companies)
• Companies House: Preparing and filing Companies House accounts, including section 18 (CICs)
• Companies House: File your annual CIC report and accounts
• GOV.UK: Micro-entities, small and dormant companies
• CIC Regulator: CIC business activities, forms and step-by-step guidelines
• CIC Regulator: Community interest companies guidance, annual CIC report and accounts
• CIC Regulator: Form CIC34, community interest company report
• The Community Interest Company Regulations 2005, Part 7
• Changes to UK company law: changes to accounts