How to file limited company accounts in the UK
Every UK limited company has to file accounts each year, even if it made no money. Here's exactly what to file, where, when it's due and what it costs, plus the big change coming in 2028.
The short version
- Every limited company files annual accounts with Companies House and a Company Tax Return (CT600) with HMRC. They're two separate filings.
- Accounts are due 9 months after your year end (first accounts: usually 21 months after incorporation).
- Corporation tax is paid 9 months and 1 day after your year end. The tax return is due 12 months after it.
- Late accounts mean an automatic penalty of £150 to £1,500, doubled if you're late two years running.
- From 1 April 2028, Companies House only accepts accounts filed through software. The free WebFiling service closes for accounts.
What "filing your accounts" actually means
When people say "file the company accounts", they usually mean two different jobs for two different organisations:
| Companies House | HMRC | |
|---|---|---|
| What you send | Annual accounts (balance sheet, notes, and for some companies a profit and loss account) | Company Tax Return (CT600), full statutory accounts and tax computations |
| Why | So the public register shows your company's financial position | To work out how much corporation tax you owe |
| Deadline | 9 months after year end | Return: 12 months after year end. Tax payment: 9 months + 1 day. |
| Format | Online (WebFiling until 31 March 2028) or software | Software only, in iXBRL format |
| Public? | Yes, anyone can view them free | No, private between you and HMRC |
You also need to file a confirmation statement with Companies House at least once every 12 months. It confirms your directors, shareholders and registered address are up to date. It isn't part of your accounts, but it's easy to forget, and it carries a filing fee.
Your deadlines, worked out
All your deadlines come from one date: your company's financial year end, called the "accounting reference date". You'll find it on your company's page on the Companies House register.
| What | Who | When | Example: year end 31 March 2026 |
|---|---|---|---|
| Annual accounts | Companies House | 9 months after year end | 31 December 2026 |
| Pay corporation tax | HMRC | 9 months + 1 day | 1 January 2027 |
| Company Tax Return (CT600) | HMRC | 12 months after year end | 31 March 2027 |
| Confirmation statement | Companies House | Within 14 days of your review date | Depends on when you incorporated |
First accounts are different. For a new company, the first accounts cover the period from incorporation to your first year end, and are usually due 21 months after the date you incorporated. After that, it's 9 months after each year end.
The month-end rule: if your year end is the last day of a month, your deadline is the last day of the month 9 months later. A 28 February year end means accounts due by 30 November, not 28 November.
Don't want to count months? Use our free deadline calculator. Enter your year end and it gives you every date.
Which accounts does your company need?
What you file depends on your company's size. A company falls into a size if it meets at least two of the three limits below. These thresholds went up for financial years starting on or after 6 April 2025.
| Size | Turnover | Balance sheet total | Employees |
|---|---|---|---|
| Micro-entity | £1 million or less | £500,000 or less | 10 or fewer |
| Small | £15 million or less | £7.5 million or less | 50 or fewer |
Micro-entity accounts
Most one-person companies, contractors and freelancers are micro-entities. Micro-entity accounts are the simplest: a short balance sheet and a few notes. Today you can send Companies House the balance sheet only. From April 2028, micro-entities will also have to file a profit and loss account. There's expected to be an option to keep it off the public record.
Small company accounts
Small companies prepare fuller accounts with more notes. Right now they can choose "filleted" or "abridged" accounts to share less publicly. Both options are being removed. Small companies will need to file a profit and loss account and a directors' report.
Dormant company accounts
A dormant company, one that hasn't traded or had any significant transactions, still has to file accounts every year. Dormant accounts are very short: essentially a balance sheet showing nothing changed. HMRC usually doesn't need a tax return from a dormant company once it's been told the company is dormant, unless it sends you a "notice to deliver" one.
How to file, step by step
Gather your records
You'll need bank statements for the whole financial year, sales invoices, receipts for expenses, details of any loans (including money you've lent to or borrowed from the company), assets bought, and last year's accounts if there were any.
Do the bookkeeping
Sort every transaction into a category: sales, costs, equipment, director's loan, dividends, tax. This is the part that takes the time. For a simple company it's usually a few hours with a full year of bank statements.
Prepare the statutory accounts
Turn your categories into a profit and loss account and a balance sheet, add the required notes and the director's statements, and check the balance sheet actually balances. Compare with last year so nothing is missing.
Work out the corporation tax
Adjust profit for tax (some costs, like client entertaining, aren't allowed), claim capital allowances on equipment, and calculate the tax at the rate that applies to your profit. Pay it by 9 months and 1 day after your year end.
Approve the accounts
A director has to approve the accounts and sign the balance sheet on the company's behalf. You're legally responsible for them even if someone else prepared them, so read them before you sign.
File with Companies House
Submit online through WebFiling (until 31 March 2028) or through accounting software. Filing accounts is free. You'll get a confirmation email once they've been accepted, usually within a day or two.
File the CT600 with HMRC
Send the Company Tax Return, accounts and computations through commercial software in iXBRL format. HMRC's free filing service, CATO, closed on 31 March 2026, so software or an accountant is now the only route.
Rather do all of that from your phone?
Surge Accounts turns your bank statements into finished accounts and a tax return, checks every number, and files once you approve. All in WhatsApp. Launching 2027.
Your options: DIY, software or an accountant
| Option | Typical cost | Good for | Watch out for |
|---|---|---|---|
| Do it yourself on WebFiling | Free | Dormant and very simple companies | Closes for accounts on 1 April 2028. Doesn't cover your HMRC tax return. |
| Accounting software | Roughly £100–£400 a year | Confident directors who keep good records | You still need to know the rules and do the bookkeeping |
| Online accountant | Roughly £50–£150 a month | Busy directors who want it handled | Often a long contract with bundled extras |
| High-street accountant | Often £800–£2,000+ a year | Complex companies, employees, VAT and planning | Most expensive, and you still chase paperwork |
Prices are typical ranges we've seen in 2026 and vary widely. Always get a quote.
What happens if you file late
Companies House late filing penalties are automatic. They don't care why you're late, and "my accountant forgot" isn't accepted as a reason to appeal.
| How late | Private company penalty | If late two years in a row |
|---|---|---|
| Up to 1 month | £150 | £300 |
| 1 to 3 months | £375 | £750 |
| 3 to 6 months | £750 | £1,500 |
| More than 6 months | £1,500 | £3,000 |
HMRC charges its own, separate penalties for a late tax return (starting at £100), plus interest on late tax. Keep missing filings, and Companies House can strike the company off the register, with directors potentially facing prosecution or disqualification.
What changes in 2028, and what to do now
The Economic Crime and Corporate Transparency Act is changing how every company files. The headline changes, confirmed for 1 April 2028:
- Software-only filing. WebFiling and paper filing close for accounts. Every company must file through software that produces iXBRL.
- Profit and loss for everyone. Micro-entities and small companies must file a profit and loss account. Small companies must also file a directors' report.
- No more abridged accounts. The option to file a shortened version is withdrawn.
Separately, identity verification is already rolling out: directors and people with significant control must verify who they are with Companies House. Existing directors have to do it with their company's first confirmation statement after 18 November 2025. If you haven't done yours, check now.
What to do before April 2028
- Find your year end and put every deadline in your calendar.
- Verify your identity with Companies House if you haven't yet.
- Keep a full year of bank statements and receipts in one place.
- Decide your filing route: software, an accountant, or a service like Surge.
Frequently asked questions
Can I file my own limited company accounts?
Yes. There's no legal requirement to use an accountant, and directors are responsible for the accounts either way. Dormant companies and simple one-person contractor companies are often filed by the director.
Is it free to file accounts with Companies House?
Filing annual accounts online is free. From 1 April 2028 you'll need commercial software, which may have its own cost. The confirmation statement has a separate fee.
When are my first company accounts due?
For most new companies, 21 months after the date of incorporation. After that, 9 months after each financial year end.
What happens if I file my company accounts late?
An automatic penalty from £150 (up to a month late) to £1,500 (more than six months late) for private companies. It doubles if you're late two years in a row.
Do I file the same accounts with Companies House and HMRC?
Not quite. HMRC needs full statutory accounts plus your CT600 and tax computations in iXBRL. Small companies can currently send a shorter version to Companies House, but that option is being removed.
Does a dormant company need to file accounts?
Yes, every year, plus a confirmation statement. HMRC usually doesn't need a tax return once it knows the company is dormant, unless it asks for one.
Can I change my company's year end?
Yes. You can shorten your financial year as often as you like, or extend it (up to 18 months) usually no more than once every five years, by notifying Companies House before the current filing deadline.
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This guide is general information, correct to the best of our knowledge on 30 October 2026. It isn't tax or legal advice. Rules and thresholds change, so check GOV.UK or speak to an accountant about your situation. Surge is not affiliated with Companies House or HMRC.