Filing annual accounts with Companies House
The Companies House filing is the one most often confused with the tax return, and the one with the least forgiving penalty.
The deadline is set by your reference date
Your accounting reference date is fixed at incorporation, normally the anniversary of the end of the month you incorporated in. The accounts deadline runs from it, with a longer window for a first set of accounts than for those that follow.
Rather than calculating this, look it up. Every company's next accounts due date is displayed on its public Companies House record, and that is the authoritative version.
The penalty is automatic and doubles
This is the feature that distinguishes it from most other filing obligations.
The late filing penalty applies without discretion the moment the deadline passes. There is no assessment of whether you had a good reason before it is charged — appeals are possible but the bar is high and the penalty applies in the meantime.
It escalates with the length of delay. And it doubles if you file late in two consecutive financial years, which turns a manageable irritation into a real cost for a company that has fallen into a pattern.
Beyond the money, persistent failure can lead to the company being struck off the register, which has consequences for its assets and its bank accounts.
We prepare accounts, Corporation Tax and Self Assessment work with a UK-qualified professional on the engagement.
Avail our UK tax desk servicesSmall company exemptions
Small companies and micro-entities can generally file reduced information, which both lowers preparation cost and limits what competitors and customers can see on the public record.
The exemptions have qualifying conditions based on turnover, balance sheet total and employee numbers, and they change. Confirm eligibility for the relevant year rather than assuming last year's position still holds.
Note that reduced public filing does not reduce what you need internally. The Corporation Tax computation still requires full figures.
Dormant is not exempt
A company that has not traded still files dormant company accounts. They are simplified, sometimes to a single page, and they are still required.
The automatic penalty applies to a dormant company in exactly the same way. A shelf company someone forgot about accrues penalties silently until somebody checks.
Two filings, two bodies
Worth repeating because the confusion is so common:
- Companies House receives the annual accounts, on the accounting reference date cycle.
- HMRC receives the Corporation Tax return, twelve months after the accounting period ends, with payment due earlier still.
Filing one does not discharge the other, and the penalties are separate. Both dates belong in the calendar, individually.
Reconcile the two filing clocks
Companies House accounts and the Company Tax Return are related but separate. Record the accounting reference date, Companies House filing deadline, Corporation Tax accounting period, tax-payment date and HMRC return deadline. A shortened or extended first period can make the dates diverge, and a Corporation Tax return cannot cover more than 12 months.
Before filing, reconcile the statutory accounts to the trial balance and tax computation, confirm director approval and use the correct presentation regime. Keep the submission receipt and exact filed copy. If an error is found later, determine whether amended accounts, an amended tax return or both are required; uploading a replacement to one authority does not automatically correct the other.
Sources
This guide is written against the official and clearly labelled professional references below. Rates, thresholds and portal procedures change between reviews, so open the primary source before relying on a figure.
Questions people also ask
When are annual accounts due?
The deadline is set by your accounting reference date, with a longer window for a first set of accounts than for subsequent ones. Check the exact date on the company's Companies House record rather than calculating it.
Is the late filing penalty automatic?
Yes. It applies without discretion once the deadline passes, escalates with the length of delay, and doubles if you file late in two consecutive years.
Do small companies file full accounts?
Small companies and micro-entities can generally file reduced information, which limits what appears publicly. The exemptions have conditions, so confirm eligibility rather than assuming.
Does a dormant company file?
Yes. Dormant company accounts are simplified but still required, and the late filing penalty applies to a dormant company exactly as it does to a trading one.
Is this the same as the Corporation Tax return?
No. Different document, different deadline, different recipient. Companies House receives the accounts; HMRC receives the tax return. Both are required.
Send the tax year and the transaction or filing involved, and we will tell you what is actually required.
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