Companies House Annual Accounts 2026 — Deadlines Requirements and Filing Guide
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What Are Annual Accounts?
Every company registered in the UK must prepare and file annual accounts with Companies House and HM Revenue & Customs (HMRC). These documents provide a snapshot of your company’s financial position — including assets, liabilities, profit, and cash flow.
Annual accounts are not the same as your company tax return (CT600). However, both are typically due around the same time, and proper coordination between them is essential.
Who Needs to File?
All limited companies registered at Companies House — including private limited companies (LTD), limited liability partnerships (LLP), and public limited companies (PLC) — must file annual accounts. Even dormant companies are required to submit dormant accounts. The only exception applies to unlimited companies, which may be exempt under certain conditions.
Key Deadlines for 2026
| Requirement | Deadline |
|---|---|
| First accounts to Companies House | 21 months after incorporation |
| Subsequent annual accounts | 9 months after accounting reference date (ARD) |
| CT600 Corporation Tax Return to HMRC | 12 months after accounting period ends |
| Payment of Corporation Tax | 9 months and 1 day after accounting period ends |
| Confirmation Statement | Annually, within 14 days of the review period |
Example Timeline
If your company’s accounting reference date is 31 March 2025, your annual accounts are due at Companies House by 31 December 2025. Your CT600 is due by 31 March 2026, and any corporation tax owed must be paid by 1 January 2026.
What Must Your Annual Accounts Include?
- Profit and Loss Account — revenue, costs, and net profit/loss for the financial year
- Balance Sheet — assets, liabilities, and shareholders’ equity at year-end
- Director’s Report — a narrative summary of the company’s activities and performance
- Notes to the Accounts — detailed breakdown of key figures and accounting policies
- Auditor’s Report — only if your company exceeds audit exemption thresholds
Small Company and Micro-Entity Regimes
If your company qualifies as small or micro, you can file abridged accounts with Companies House — significantly reducing the information made public. Micro-entities can file a simplified balance sheet with even less detail.
Penalties for Late Filing
Companies House applies automatic late filing penalties that escalate over time: up to 1 month late (£150), 1–3 months (£375), 3–6 months (£750), over 6 months (£1,500). These penalties double if your accounts were also late in the previous year. Persistent non-compliance may lead to the company being struck off the register.
HMRC vs Companies House Filing
You file with two separate bodies. Companies House receives your statutory accounts (public record). HMRC receives your CT600 Corporation Tax Return (not public). Both use iXBRL tagging but with different requirements.
Common Pitfalls to Avoid
- Missing the deadline — the most common and expensive mistake
- Confusing the ARD — your accounting reference date is set automatically by Companies House
- Filing identical accounts to both bodies — HMRC and Companies House have different formats
- Forgetting dormant accounts — even if your company never traded, you must file
- Ignoring iXBRL tagging — accounts without proper tagging will be rejected
How We Can Help
At Semper Paratus Legal House, we handle the full annual accounts cycle for your UK company — from bookkeeping through to filing with both Companies House and HMRC. Our service includes preparation of statutory annual accounts in iXBRL format, Corporation Tax computation and CT600 filing, Confirmation Statement filing, deadline monitoring, and dormant account preparation.
Book a free consultation to discuss your filing deadlines. Contact us at [email protected] or call +48 530 447 230.
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