Filing Company Accounts at Companies House

Every UK limited company must file annual accounts at Companies House — separately from (but often alongside) the Corporation Tax return at HMRC. This guide explains what to file, when, and how.

What you need to file

The format depends on your company size:

• Micro-entity accounts (FRS 105) — turnover ≤ £1m, balance sheet ≤ £500k, ≤ 10 employees. The simplest option.
• Small company accounts (FRS 102 Section 1A) — turnover ≤ £15m, balance sheet ≤ £7.5m, ≤ 50 employees (post-April 2025 thresholds).
• Full accounts — required above the small-company thresholds.

Most one-person companies qualify as micro-entities. See Micro-Entity Accounts (FRS 105) for what's included.

Filing deadlines

• First accounts: 21 months after incorporation.
• Subsequent accounts: 9 months after your accounting reference date (ARD).
• Late filing penalties start at £150 and rise to £1,500 for accounts more than 6 months late — and double if you're late two years running.

Three ways to file

1. Companies House WebFiling (free)

The WebFiling service at gov.uk is free and works well for micro-entities and small companies filing abridged or filleted accounts. You'll need:

• Your company number.
• Your authentication code (a 6-character code Companies House posts to your registered office).

2. Joint Filing with HMRC (CATO)

HMRC's Company Accounts and Tax Online (CATO) lets you file the same set of accounts to both Companies House and HMRC in one go, alongside your CT600. Free, and ideal for the simplest small companies.

3. Commercial software

Xero, FreeAgent, TaxFiler and others can file accounts directly. Useful when you want to share filings with an accountant or you're above the simplest filing thresholds.

What to include

For a micro-entity, the minimum filing is:

• A balance sheet with statutory disclosures.
• A signature from a director.

Micro-entities don't need to file a profit & loss account or directors' report at Companies House (these stay private). This is sometimes called "filleted" filing.

After filing

• Companies House publishes accepted accounts on the public register within a few days.
• You'll get an email or letter confirming acceptance — or a rejection notice if there's a validation error.
• If rejected, you must re-file before the deadline to avoid penalties.

Don't confuse Companies House with HMRC

Two separate filings:

• Companies House = annual accounts on the public register.
• HMRC = Corporation Tax return (CT600) plus a fuller copy of the accounts.

You need both. Joint filing via CATO covers both at once.

Summary

Most small UK companies file free at Companies House WebFiling or via joint filing with HMRC. File within 9 months of your ARD, use the right size category, and don't miss the deadline — penalties add up fast.

Update — 1 April 2028 reforms

From 1 April 2028, Companies House requires all UK companies to file accounts via commercial software, and small companies and micro-entities must file a profit and loss account (with an opt-out from publication on the public register). Web and paper accounts filing routes close on that date. See our full guide: Companies House Accounts Reforms 2028.