What accounts does a UK limited company need to file?

Annual accounts filed with Companies House and a Corporation Tax return (CT600) filed with HMRC. Most small companies use FRS 105 (micro-entity) or FRS 102 Section 1A.

When are UK company accounts due?

Nine months after your financial year-end for private limited companies. For a 31 March year-end, accounts are due 31 December.

Do I need to file accounts if my company is dormant?

Yes. Dormant companies must still file dormant accounts (AA02) with Companies House and a nil Corporation Tax return with HMRC each year.

Annual Accounts

What are Annual Accounts?

The statutory financial statements every UK company must file with Companies House and HMRC each year. Accounts typically include: balance sheet, profit and loss, and corporation tax return.

Deadlines and penalties

Accounts are due 9 months after your financial year end (private companies). Late filing penalties start at £150 and increase to £1,500 the longer they remain outstanding, plus HMRC tax penalties.

How it works

1
You send us your bookkeeping records or bank statements
2
Our qualified accountants prepare and review the accounts
3
We file with Companies House and HMRC before the deadline

Disclaimer

General educational guidance only — not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: June 2026.

Annual Accounts

What are Annual Accounts?

Deadlines and penalties

How it works

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