Annual Filing Requirements for UK Limited Companies

Every UK limited company, from the smallest start-up to the largest PLC, has ongoing legal obligations to submit information to Companies House and HM Revenue & Customs (HMRC). These obligations are known collectively as the annual filing requirements for UK companies. Failing to meet them can result in financial penalties, reputational damage, and even the risk of your company being struck off the register.

This post explains exactly what needs to be filed, when it’s due, and how to prepare. We’ll cover confirmation statements, annual accounts, corporation tax returns, record-keeping duties, and more – all with practical tips and links to authoritative resources to make sure you meet every deadline.

1. Overview of Annual Filing Requirements

Under the Companies Act 2006, all registered UK companies must file certain documents each year. The main filings are:

• Confirmation statement (formerly the annual return) to Companies House.
• Annual accounts to Companies House.
• Corporation tax return (CT600) to HMRC, along with your company tax calculation and accounts.

These are separate obligations, each with its own rules, deadlines, and penalties. Importantly, even if your company is dormant or not trading, you still have filing duties.

Official guidance:

• Companies House: https://www.gov.uk/annual-return
• HMRC: https://www.gov.uk/file-your-company-accounts-and-tax-return

2. Confirmation Statement

The confirmation statement gives Companies House an up-to-date snapshot of your company’s registered details. It confirms:

• Registered office address
• Directors’ and (if applicable) company secretaries’ details
• Shareholders and share capital structure
• People with Significant Control (PSC)

When to file:

• At least once every 12 months.
• The due date is based on your “confirmation date” (usually the anniversary of company incorporation or your last statement).

Fee:

• £34 if filed online, £62 if filed on paper.

How to file:

• Online via Companies House WebFiling: https://www.gov.uk/file-your-confirmation-statement
• Formations Wise Confirmation Statement Service.

Failure to file can lead to your company being struck off the register.

3. Annual Accounts to Companies House

Annual accounts (also called statutory accounts) show your company’s financial performance over the accounting period. These must comply with UK accounting standards and include:

• A balance sheet signed by a director
• Profit and loss account
• Notes to the accounts
• Director’s report (for most companies)
• Auditor’s report (if required)

When to file:

• First accounts: due 21 months after incorporation.
• Subsequent accounts: due 9 months after your company’s financial year end.

Filing is usually done online: https://www.gov.uk/file-your-company-accounts

Dormant companies must still file dormant accounts.

4. Corporation Tax Return to HMRC

Every UK limited company must file a corporation tax return (CT600) with HMRC, even if it makes no profit or owes no tax. The return must include:

• Statutory accounts in iXBRL format
• Corporation tax calculation
• Any supporting documents

Deadlines:

• File the return within 12 months of your accounting period end.
• Pay any corporation tax due within 9 months and 1 day of the end of the accounting period.

Filing service: https://www.gov.uk/company-tax-return

Penalties for late filing start at £100 and increase with the length of delay.