Annual filing requirements for a limited company
Every UK limited company — whether actively trading or dormant — must meet a set of annual filing obligations with both Companies House and HMRC. Directors are legally responsible for ensuring these are completed accurately and on time. Here is an overview of what is required and when.
Companies House filings
Confirmation statement
Every company must file a confirmation statement with Companies House at least once every 12 months. It confirms that the information held on the public register — including your registered office address, directors, shareholders, SIC codes, and people with significant control (PSC) — is accurate and up to date.
• Deadline: within 14 days of the end of your 12-month review period
• Filing fee: £50 online
• Applies to: all companies, including dormant ones
Annual accounts
You must file a set of annual accounts with Companies House each year. These provide a snapshot of your company's financial position up to your accounting reference date (ARD).
• First accounts: due within 21 months of incorporation
• All subsequent accounts: due within 9 months of your ARD
• Applies to: all companies, including dormant ones
💡 Dormant companies can file simplified Dormant Company Accounts, which require only a basic balance sheet.
HMRC filings
Company Tax Return (CT600)
If your company is active and liable for Corporation Tax, you must file a Company Tax Return (CT600) with HMRC each year, along with a set of full statutory accounts.
• Deadline: within 12 months of the end of your accounting period
• Applies to: all active companies liable for Corporation Tax
Corporation Tax payment
Corporation Tax must be paid separately from filing your tax return.
• Deadline: 9 months and 1 day after the end of your accounting period
VAT returns
If your company is VAT registered, you must file VAT returns — typically every 3 months — and pay any VAT owed by the relevant deadline.
• Deadline: usually 1 month and 7 days after the end of each VAT period
• Applies to: VAT-registered companies only
PAYE and payroll submissions
If your company pays salaries, you must submit a Full Payment Submission (FPS) to HMRC on or before each payday, and pay the Income Tax and National Insurance collected by the 22nd of each month.
• Applies to: companies registered as employers with HMRC
What happens if I miss a deadline?
Companies House and HMRC operate separate penalty systems.
For late annual accounts filed with Companies House:
• Up to 1 month late: £150
• 1 to 3 months late: £375
• 3 to 6 months late: £750
• More than 6 months late: £1,500
These penalties double if you file late two years in a row.
For a late Company Tax Return filed with HMRC:
• 1 day late: £100 penalty
• 3 months late: a further £100 penalty
• 6 months late: HMRC estimates your tax bill and adds a 10% surcharge
• 12 months late: a further 10% surcharge on unpaid tax
For a late confirmation statement, there is no automatic fine — but failure to file is a criminal offence and can result in your company being struck off the register.
⚠ Filing with one authority does not satisfy your obligations to the other. Companies House and HMRC are separate bodies and must be filed with independently.
Do these obligations apply to dormant companies?
Yes. Even if your company has never traded or has been dormant throughout the year, you are still required to file a confirmation statement and annual accounts with Companies House. Dormant companies are not usually required to file a Company Tax Return with HMRC, but you should inform HMRC of the company's dormant status.
How we can help
We offer a range of services to help you stay on top of your annual filing obligations:
• Confirmation Statement Service — from £75.99 + VAT
[Add link]
• Dormant Company Accounts Service — £49.99 + VAT
[Add link]
If you need help with your annual accounts or Company Tax Return, we recommend working with a qualified accountant.
Confirmation statement
Every company must file a confirmation statement with Companies House at least once every 12 months. It confirms that the information held on the public register — including your registered office address, directors, shareholders, SIC codes, and people with significant control (PSC) — is accurate and up to date.
• Deadline: within 14 days of the end of your 12-month review period
• Filing fee: £50 online
• Applies to: all companies, including dormant ones
Annual accounts
You must file a set of annual accounts with Companies House each year. These provide a snapshot of your company's financial position up to your accounting reference date (ARD).
• First accounts: due within 21 months of incorporation
• All subsequent accounts: due within 9 months of your ARD
• Applies to: all companies, including dormant ones
💡 Dormant companies can file simplified Dormant Company Accounts, which require only a basic balance sheet.
HMRC filings
Company Tax Return (CT600)
If your company is active and liable for Corporation Tax, you must file a Company Tax Return (CT600) with HMRC each year, along with a set of full statutory accounts.
• Deadline: within 12 months of the end of your accounting period
• Applies to: all active companies liable for Corporation Tax
Corporation Tax payment
Corporation Tax must be paid separately from filing your tax return.
• Deadline: 9 months and 1 day after the end of your accounting period
VAT returns
If your company is VAT registered, you must file VAT returns — typically every 3 months — and pay any VAT owed by the relevant deadline.
• Deadline: usually 1 month and 7 days after the end of each VAT period
• Applies to: VAT-registered companies only
PAYE and payroll submissions
If your company pays salaries, you must submit a Full Payment Submission (FPS) to HMRC on or before each payday, and pay the Income Tax and National Insurance collected by the 22nd of each month.
• Applies to: companies registered as employers with HMRC
What happens if I miss a deadline?
Companies House and HMRC operate separate penalty systems.
For late annual accounts filed with Companies House:
• Up to 1 month late: £150
• 1 to 3 months late: £375
• 3 to 6 months late: £750
• More than 6 months late: £1,500
These penalties double if you file late two years in a row.
For a late Company Tax Return filed with HMRC:
• 1 day late: £100 penalty
• 3 months late: a further £100 penalty
• 6 months late: HMRC estimates your tax bill and adds a 10% surcharge
• 12 months late: a further 10% surcharge on unpaid tax
For a late confirmation statement, there is no automatic fine — but failure to file is a criminal offence and can result in your company being struck off the register.
⚠ Filing with one authority does not satisfy your obligations to the other. Companies House and HMRC are separate bodies and must be filed with independently.
Do these obligations apply to dormant companies?
Yes. Even if your company has never traded or has been dormant throughout the year, you are still required to file a confirmation statement and annual accounts with Companies House. Dormant companies are not usually required to file a Company Tax Return with HMRC, but you should inform HMRC of the company's dormant status.
How we can help
We offer a range of services to help you stay on top of your annual filing obligations:
• Confirmation Statement Service — from £75.99 + VAT
[Add link]
• Dormant Company Accounts Service — £49.99 + VAT
[Add link]
If you need help with your annual accounts or Company Tax Return, we recommend working with a qualified accountant.