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?

Companies House and HMRC are separate here. Companies House still needs dormant accounts (AA02) and a confirmation statement every year. HMRC is different: if it has issued a notice to deliver a return, that return must be filed even for a dormant period, but once HMRC has accepted that the company is dormant, no further annual Corporation Tax return is due simply because the company exists, until it trades again or HMRC asks. Telling HMRC is the step people miss.

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Annual Accounts

Statutory accounts prepared by ACCA-qualified accountants and filed with Companies House, with the Corporation Tax return to HMRC for a trading company. Dormant companies file simpler dormant accounts.

Who it's for

Trading companies: accounts and the Corporation Tax return (CT600). Dormant companies: dormant accounts, and usually no yearly CT600 once HMRC accepts the dormancy, unless HMRC asks for one.

What you provide

Your bookkeeping records or bank statements (or we set them up).

Timeline

Prepared and filed ahead of your year-end deadline.

Price

Trading companies with turnover under £50,000: the Accounts & Tax plan, from £498 a year. Other trading companies: the Company Compliance plan. Dormant companies: ask us for a price.

Turnover under £50,000? Our Accounts & Tax plan covers the accounts and the Corporation Tax return, from £498 a year.

Quick UK Corporation Tax estimate

Enter your company's estimated taxable profit to see which rate applies and the estimated tax.

Taxable profit for the year (£)

This estimate assumes a 12-month accounting period, no associated companies, no exempt distributions received, and that the company is not a close investment-holding company. If any of these apply, use the full Corporation Tax calculator.

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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.

What is included, and what is not

Included: preparing the statutory accounts from the records you send, the CT600 Corporation Tax return and computations, and filing with both Companies House and HMRC. Not included: monthly bookkeeping, VAT returns, PAYE payroll and personal self-assessment. Those are separate services with their own prices.

What you provide

Bank statements for the financial year, sales and purchase invoices or your bookkeeping file, details of any director's loan or dividends, and closing stock if you hold any. The clearer the records, the fewer questions and the quicker the preparation.

Nothing is filed without your approval

We send you the draft accounts and tax return to review, and nothing goes to Companies House or HMRC until you approve it in writing. Legal responsibility for the accounts stays with the director, which is why we ask for that approval explicitly.

Three separate deadlines

Accounts go to Companies House 9 months after the financial year end, Corporation Tax is paid to HMRC 9 months and 1 day after the end of the accounting period, and the CT600 is filed 12 months after it. The payment comes before the return. The deadline calculator gives the exact dates for your company.

How it works

1
You send us your bookkeeping records or bank statements
2
Our qualified accountants prepare and review the accounts
3
We send you the draft and you approve it in writing
4
We file with Companies House and HMRC before the deadline

Frequently asked questions

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?: Companies House and HMRC are separate here. Companies House still needs dormant accounts (AA02) and a confirmation statement every year. HMRC is different: if it has issued a notice to deliver a return, that return must be filed even for a dormant period, but once HMRC has accepted that the company is dormant, no further annual Corporation Tax return is due simply because the company exists, until it trades again or HMRC asks. Telling HMRC is the step people miss.

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.

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