Company accounts FAQs: Companies House questions answered (2026)

In short: A private limited company must file annual accounts at Companies House within 9 months of its financial year end, and its first accounts usually within 21 months of incorporation (GOV.UK: Prepare and file annual accounts). Late accounts bring an automatic penalty of £150 to £1,500 (GOV.UK: Penalties for late filing). Companies House charges no fee to file them.

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Quick answers (checked on GOV.UK on 30 September 2026)

When are company accounts due at Companies House?

A private limited company must deliver its annual accounts to Companies House within 9 months of the end of its financial year (GOV.UK: Prepare and file annual accounts). A company with a year end of 31 March 2026 therefore has until 31 December 2026. Check it with the deadline calculator and read how to file company accounts online.

Companies House and HMRC deadlines run from different dates, and the accounts usually fall due first. GOV.UK lists four dates for a limited company: first accounts to Companies House 21 months after registration, later accounts 9 months after the financial year ends, Corporation Tax payment 9 months and 1 day after the accounting period for Corporation Tax ends, and the Company Tax Return (CT600) 12 months after that period ends (GOV.UK: Prepare and file annual accounts). For a company with a 31 March 2026 year end, the accounts are due at Companies House by 31 December 2026, Corporation Tax is payable by 1 January 2027 and the CT600 is due by 31 March 2027. Filing the accounts early leaves time to fix a rejection, because Companies House charges the penalty when corrected accounts arrive after the deadline (Companies House: Late filing penalties).

When are a new company's first accounts due?

A new private company's first accounts are usually due 21 months after incorporation, or 3 months after its first accounting reference date if that is later (GOV.UK: Preparing and filing Companies House accounts). A company incorporated on 15 January 2025, with a first year end of 31 January 2026, has until 15 October 2026.

The 21-month rule is for first accounts covering more than 12 months, as a first period running from incorporation to the default year end does; first accounts covering 12 months or less follow the normal 9-month deadline, or 3 months from Companies House receiving form AA01 if the year end was shortened and that is later (GOV.UK: Preparing and filing Companies House accounts). A first period of more than 12 months also means 2 Company Tax Returns, because an accounting period for Corporation Tax can't be longer than 12 months (GOV.UK: Accounting periods for Corporation Tax). For a company that traded from 15 January 2025, the first return covers 15 January 2025 to 14 January 2026 and the second covers 15 to 31 January 2026, each with its own payment and filing dates. Read first company accounts and two CT600 returns.

What happens if company accounts are late?

Companies House charges the company an automatic penalty that rises the longer the accounts are late: £150 up to 1 month, rising to £1,500 after 6 months for a private company, and doubled if the accounts were also late the year before (GOV.UK: Penalties for late filing). The full rules are in Companies House late filing penalties.

Late filing penalties for a private company (GOV.UK: Penalties for late filing)

A late filing penalty is hard to get cancelled. Companies House guidance says the penalty is imposed automatically when accounts are late, and that the registrar has very limited discretion not to collect it, used when an unforeseen event happens at a critical time, such as a fire destroying records a few days before the deadline (Companies House: Late filing penalties). The same guidance says that not filing accounts is a criminal offence, and that directors could be personally fined in the criminal courts. Accounts sent back for correction, for example because the balance sheet is unsigned, still count as late if the corrected version arrives after the deadline. An extension is possible only if you apply before the deadline passes, and only for exceptional reasons.

Can I file company accounts myself?

Yes. A director can file the company's accounts without an accountant, provided the directors approve them first (GOV.UK: File your company's annual accounts). You need the company's authentication code and either Companies House's online service or accounting software. An accountant still helps with anything unusual. Read running a one-person company without an accountant.

How do I file company accounts online?

Until 31 March 2028, you can file company accounts through Companies House's online service or commercial software, using the company's authentication code; from 1 April 2028, accounts must be filed using commercial software (GOV.UK: File your company's annual accounts). Follow how to file company accounts online, step by step.

The joint HMRC and Companies House service for filing accounts and the Company Tax Return together closed on 31 March 2026. From 1 April 2026, GOV.UK says companies can file annual accounts with Companies House using third-party software, Companies House's web services or paper, but must use software to file the Company Tax Return with HMRC (GOV.UK: The online accounts and Company Tax Return service is closing). Since 13 October 2025, signing in to a Companies House WebFiling account has needed a GOV.UK One Login (GOV.UK: WebFiling moves to GOV.UK One Login), so set one up before the deadline week. A company that files its accounts through the Companies House service still needs separate software for the tax return, while software that files both can send the accounts to HMRC and Companies House from the same figures.

What is a Companies House authentication code?

The authentication code is a 6-character alphanumeric code that Companies House issues to each company, and it authorises online filings much as an officer's signature authorises paper ones (GOV.UK: Company authentication codes for online filing). Companies House posts it to the registered office, and it can take up to 10 working days to arrive, so request a lost code early.

What is the difference between micro-entity and small company accounts?

Micro-entities are smaller and send Companies House less. A micro-entity meets any 2 of 3 limits: turnover up to £1 million, a balance sheet up to £500,000 and 10 employees or fewer; a small company's limits are £15 million, £7.5 million and 50 employees (GOV.UK: Micro-entity, small and dormant company accounts). Compare them in micro-entity vs small company accounts.

Do micro-entities have to file a profit and loss account?

Not yet. Until 31 March 2028, a micro-entity can send Companies House only its balance sheet (GOV.UK: Micro-entity, small and dormant company accounts). From 1 April 2028, micro-entities and small companies must file a profit and loss account, with an option to keep it off the public register (Companies House accounts guidance). See what goes in micro-entity accounts.

What are filleted accounts?

Filleted accounts are a small company's accounts delivered to Companies House without the profit and loss account, the directors' report, or both, so the public record shows mainly the balance sheet and notes. GOV.UK lets small companies choose whether to send those two parts (GOV.UK: Micro-entity, small and dormant company accounts). Compare filleted, abridged and full accounts.

The filleting option doesn't survive the April 2028 reforms in its current form. From 1 April 2028, the government says small companies and micro-entities must file profit and loss accounts with Companies House as other companies do, with the option to opt out of publishing that information on the public register, and it is removing the option to file abridged accounts (GOV.UK: Companies House accounts filing changes from April 2028). Filleting changes only the copy on the public register. GOV.UK says a company must always send copies of its statutory accounts to all shareholders, to Companies House and to HMRC (GOV.UK: Prepare annual accounts for a private limited company), and HMRC receives them with the Company Tax Return. A company planning for 2028 should expect Companies House to hold its profit and loss figures, even if the public doesn't see them.

Do dormant companies have to file accounts?

Yes. A dormant company must still file annual accounts and a confirmation statement with Companies House every year (GOV.UK: Dormant for Companies House). One that qualifies as small can file simpler dormant accounts without an auditor's report. Dormant means no significant transactions; Companies House fees and penalties don't count. Read dormant for HMRC and Companies House.

Can I change my company's year end?

Yes, by telling Companies House before the current accounts are overdue, online or on form AA01. You can currently shorten the financial year as often as you like, but lengthen it only once every 5 years, to a maximum of 18 months, with limited exceptions (GOV.UK: Change your company's year end).

The change can only apply to the current financial year or the one immediately before it, and it moves the accounts deadline too, unless the company is lengthening its first financial year (GOV.UK: Change your company's year end). If the new deadline has already passed when the year end changes, a late filing penalty follows. The freedom to shorten is due to narrow: from 1 April 2028, Companies House says a company will need to give a business reason to shorten its accounting reference period more than once in 5 years, subject to forthcoming regulations (GOV.UK: Preparing and filing Companies House accounts). A new year end normally changes the Corporation Tax accounting period as well, and the new dates must be updated with HMRC. Check the tax effects in changing your company year end.

Do company accounts need to be audited?

Usually not. A private company can claim audit exemption with at least 2 of: turnover up to £15 million, assets up to £7.5 million and 50 or fewer employees on average, for financial years starting on or after 6 April 2025 (GOV.UK: Audit exemptions). Shareholders with at least 10% can still demand an audit. See small company accounts.

Is the confirmation statement the same as the annual accounts?

No. The confirmation statement confirms that the information Companies House holds about the company is up to date, and must be filed at least once a year; the annual accounts report the company's finances (GOV.UK: Confirmation statement guidance). Filing it online costs £50. Read CT600, accounts and confirmation statement: the difference.

How much does it cost to file company accounts at Companies House?

Nothing. Companies House's fee list has no charge for a UK company to file its annual accounts; the fees it lists include £50 for a confirmation statement filed online and £110 on paper (Companies House fees). The real cost is the time, software or accountant needed to prepare the accounts. See limited company annual running costs.

What changes for company accounts in April 2028?

From 1 April 2028, every company must file accounts at Companies House in iXBRL through commercial software, and paper and web filing for accounts end (GOV.UK: Companies House accounts filing changes from April 2028). Micro-entities and small companies must file a profit and loss account, with a publication opt-out, and abridged accounts end. See software-only accounts filing from 2028.

Pages that still give April 2027 as the start are out of date. The government announced the April 2028 date on 9 June 2026, saying all companies will have one full accounting year plus 9 months, 21 months in total, to get ready (GOV.UK: Companies House accounts filing changes from April 2028). Companies House's own filing page already says that from 1 April 2028 you must use commercial software to file accounts with Companies House (GOV.UK: File your company's annual accounts). The software rule turns on the date the accounts are filed, not the year end, so a company with a 30 June 2027 year end that files in early 2028 can still use the current filing routes, while one filing on or after 1 April 2028 must use software. Choosing software that produces iXBRL accounts now avoids a change of process later.

Can Taxley file your accounts at Companies House?

Yes. Taxley (taxley.co.uk), UK online software that prepares and files the Company Tax Return (CT600) with HMRC and the annual accounts with Companies House, files micro-entity, small, abridged and dormant accounts at Companies House within the return's fee (£44.50 (promotion price until 31 Dec 2026; £89.00 from 1 Jan 2027) for a micro-entity).

Taxley sends the full accounts to HMRC with the CT600, and Companies House gets a copy without the profit and loss account, with a statement on the balance sheet that the directors chose not to deliver it. Once the return is paid and the accounts are finished, you press "File accounts at Companies House" on the filing page, using the company's authentication code.

Taxley doesn't file the confirmation statement: you file that yourself, for £50 online (Companies House fees). Taxley has filed accounts at Companies House since 28 September 2026, once the return is paid. Taxley also doesn't file accounts you uploaded yourself, or a company's first accounts when its first tax return starts after the incorporation date, because first accounts must run from incorporation; and it doesn't support medium-sized or audited companies. It is software, not an accountant, and doesn't give advice. Start your return with Taxley, or take the 30-second check to see whether Taxley fits your company.

Frequently asked questions

Do I need to verify my identity to file company accounts?

Not yet as the person filing. Identity verification became a legal requirement for directors and people with significant control on 18 November 2025; an existing director gives a personal code in the company's next confirmation statement. Companies House says verification for people who file will come later (GOV.UK: Verifying your identity for Companies House).

Can I get more time to file my company accounts?

Only if you apply before the filing deadline passes, and Companies House grants an extension only for exceptional reasons (Companies House: Late filing penalties). Plan for the normal 9-month deadline rather than an extension, and request a lost authentication code well before the due date.

Who signs the company accounts?

The board of directors approves the annual accounts, and one director signs them on the board's behalf. The signature goes on the balance sheet (Companies Act 2006 s.414). Companies House returns accounts with an unsigned balance sheet for correction, and a corrected copy that arrives after the deadline is late (Companies House: Late filing penalties).

Are company accounts public once filed?

Yes. Accounts filed at Companies House join the company's filing history on the public register, and GOV.UK lists document images among the company information anyone can get free (GOV.UK: Get information about a company). Check the figures and the Companies House copy carefully before you file.

How do I find my company's accounts deadline?

Search for the company on Companies House's free Find and update company information service. The overview page shows the date the next accounts are made up to and when they're due. The Corporation Tax deadline calculator works out the same date alongside HMRC's.

General information, not personalised tax or accounting advice.