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How to File Company Accounts at Companies House
Choose the right accounts format, check the deadline and file with Companies House. Understand what must be sent separately to HMRC.
A UK private limited company normally files annual accounts at Companies House even if it is dormant. These public-register accounts are separate from the accounts and tax computation sent to HMRC with a Company Tax Return.
Check the period and deadline first
Check your company record for the accounting reference date and the accounts due date. First accounts are normally due 21 months after incorporation; later private-company accounts are normally due nine months after the financial year ends. Special rules can apply when you change the year end or the first period is unusually long, so use the date recorded for your company.
For a normal subsequent year ending 31 March 2026, Companies House accounts are due 31 December 2026. That is different from the usual HMRC payment deadline of 1 January 2027 and CT600 filing deadline of 31 March 2027.
Allow time to correct a rejected filing. Preparing or uploading accounts does not extend the deadline.
Choose the correct accounts format
For financial years beginning on or after 6 April 2025, the headline size limits are:
| Category | Annual turnover | Balance sheet total | Average employees |
|---|---|---|---|
| Micro-entity | £1 million | £500,000 | 10 |
| Small company | £15 million | £7.5 million | 50 |
A company normally needs to meet at least two of the three relevant conditions. Eligibility also depends on exclusions, group circumstances and the rules for moving between categories; these figures alone are not an eligibility certificate. Earlier financial years use earlier thresholds.
Use micro-entity accounts and FRS 105 for that specific regime, or small-company definitions for the size tests. A dormant company should check whether it qualifies for the dormant filing route rather than assuming zero sales are enough.
Prepare the documents and approvals
Reconcile the accounting records and prepare the full statutory accounts required for members and HMRC. Depending on the applicable regime, these include a profit and loss account, balance sheet, notes and directors' report. Check audit requirements or the wording supporting an exemption.
Confirm the company name, number, period and comparatives. Obtain director approval and include the required director name, signature/date and statutory statements for the filing route. The public-register version may omit information under an available exemption, but that does not remove the obligation to prepare the underlying accounts.
File through a supported route
Use the current Companies House filing service for the accounts type you need, or compatible commercial software. Check the service's eligibility before starting: not every accounts format uses the same online route. Keep the company authentication code available and confidential.
HMRC's joint Company Accounts and Tax Online service closed on 31 March 2026. Do not rely on it to send accounts to both bodies. Software that supports both destinations must still provide separate filing outcomes.
Companies House has announced changes to accounts filing from 1 April 2028. This does not mean every existing web route has already closed. Check the official guidance for the filing date and accounts type involved; see our accounts reforms guide.
Confirm acceptance and keep records
- Review the final accounts before submitting.
- Keep the acknowledgement, submission reference and documents sent.
- Check for an acceptance or rejection and inspect the public filing history.
- If rejected, correct the stated issue and re-file before the due date where possible.
- Complete the separate HMRC filing and payment obligations.
Late accounts can incur penalties even when no tax is due. Do not confuse the accounts deadline with the confirmation statement, which checks company-register information.
How Unfiled helps
Unfiled helps you organise company information, prepare statutory accounts and check deadlines. For supported returns, you can also submit your CT600, accounts and tax computation directly to HMRC after review and declaration; Unfiled checks your company and period before payment. Companies House accounts must still be filed through the appropriate separate channel. A downloaded pack or an accepted CT600 is not Companies House acceptance.
Review your company filing tasks. If you also need a tax return, follow the CT600 guide.
Official sources
Reviewed 30 September 2026: annual accounts, micro, small and dormant companies, accounts deadlines and filing software.
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