What is the deadline for filing annual accounts with Companies House?

A private limited company must file within 9 months of its accounting reference date. First accounts after incorporation are due 21 months after the date of incorporation. Public companies file within 6 months. The accounts must be accepted by the deadline, so allow time for rejections.

What are the Companies House late filing penalties?

150 GBP up to one month late, 375 GBP for one to three months, 750 GBP for three to six months and 1,500 GBP for more than six months. The penalty is doubled if the previous year's accounts were also filed late, and continued failure can lead to strike off and director disqualification.

Does a dormant company still have to file accounts?

Yes. A dormant company files dormant accounts and a confirmation statement every year. Dormancy ends if there is any significant accounting transaction, and you should also tell HMRC the company is dormant for Corporation Tax.

Do small companies have to file a profit and loss account?

Not yet. Under the reform timetable announced on 9 June 2026, small companies and micro-entities must file a profit and loss account from April 2028, with an option to keep it off the public record. Until then, reduced small and micro-entity accounts remain available.

When does software-only filing start at Companies House?

From April 2028 all companies and LLPs must file accounts using commercial software with iXBRL tagging. Web and paper filing of accounts are withdrawn at that point, so it is worth moving to iXBRL capable software well before the deadline.

Is filing accounts the same as filing a Corporation Tax return?

No. Accounts go to Companies House within 9 months of the year end, while the CT600 Company Tax Return and statutory accounts go to HMRC within 12 months of the accounting period end. Corporation Tax is usually payable 9 months and 1 day after the period end.

Companies House Annual Accounts Deadlines

Quick answer: a private limited company must file annual accounts with Companies House within 9 months of its accounting reference date (first accounts are due 21 months after incorporation). Late filing triggers automatic penalties from 150 GBP to 1,500 GBP, doubled if you filed late the previous year. Dormant companies must still file. Software-only filing and mandatory profit and loss accounts for small companies now take effect from April 2028, not 2026. 3

Who must file annual accounts?

Every company registered at Companies House must deliver annual accounts each year, including companies that never traded. That covers:

Trading private limited companies (Ltd)
Dormant companies, using dormant company accounts (AA02 style balance sheet and notes)
Micro-entities and small companies, using the reduced FRS 105 or FRS 102 1A formats
Non-resident owned UK companies, on exactly the same terms as UK resident owners

Filing accounts at Companies House is separate from filing a Company Tax Return (CT600) and statutory accounts with HMRC. Most companies must do both, and the numbers must agree.

Companies House filing deadlines

Situation	Deadline
First accounts after incorporation	21 months from the date of incorporation
Subsequent accounts, private company	9 months after the accounting reference date
Subsequent accounts, public company	6 months after the accounting reference date
Company Tax Return to HMRC	12 months after the end of the accounting period
Corporation Tax payment (most small companies)	9 months and 1 day after the end of the accounting period

If your year end is 31 December 2025, your accounts must be accepted by Companies House on or before 30 September 2026. Acceptance matters, not submission: rejected accounts that are corrected after the deadline are still late.

Late filing penalties

Penalties are automatic and there is no grace period for private companies:

Up to 1 month late: 150 GBP
1 to 3 months late: 375 GBP
3 to 6 months late: 750 GBP
More than 6 months late: 1,500 GBP

The penalty doubles if accounts were also filed late for the previous financial year. Continued failure to file can lead to the company being struck off the register and to director disqualification or prosecution. Companies House only cancels a penalty in exceptional circumstances, so an appeal based on being busy or on an accountant delay rarely succeeds.

Small company and micro-entity accounts today

For financial years beginning on or after 6 April 2025 the size thresholds are higher. A company usually qualifies if it meets at least two of the criteria below. 4

Category	Turnover	Balance sheet total	Employees
Micro-entity	Not more than 1m GBP	Not more than 500,000 GBP	Not more than 10
Small company	Not more than 15m GBP	Not more than 7.5m GBP	Not more than 50
Medium	Not more than 54m GBP	Not more than 27m GBP	Not more than 250

Small companies and micro-entities can currently file reduced accounts and, in most cases, are exempt from audit. Members still receive the full statutory accounts even when a reduced version goes on the public record.

What changes in April 2028

The Economic Crime and Corporate Transparency Act reforms were rescheduled in a written statement on 9 June 2026. From April 2028: 3

All companies and LLPs must file accounts using commercial software, tagged in iXBRL. Web filing and paper filing for accounts are withdrawn.
Small companies and micro-entities must prepare and file a profit and loss account, with an option to keep it off the public record.
Companies get additional preparation time ahead of the switch.

Directors also face separate identity verification duties under the same Act. Practical takeaway for 2026: keep filing as you do now, but choose accounting software that already produces iXBRL tagged accounts so the change is a non-event.

Dormant companies

A dormant company has no significant accounting transactions in the financial year. Bank charges, or paying for your own filing fee from the company account, can end dormancy. Dormant companies still file accounts and a confirmation statement, and must tell HMRC if they are dormant for Corporation Tax, otherwise HMRC will still expect a return.

Common mistakes that cause rejection or penalties

Using the wrong accounting reference date after shortening or extending the year
Filing unsigned accounts or omitting the director statements required on the balance sheet
Assuming an accountant filed on your behalf without checking the public register
Mismatched figures between the CT600 and the Companies House accounts
Treating the confirmation statement as a substitute for accounts; they are separate filings
Leaving the registered office out of date so penalty notices are never seen

Sources

Companies House and DBT announcement on accounts reform timing, 9 June 2026 3
GOV.UK audit exemption and company size thresholds 4
GOV.UK guidance on micro-entity, small and dormant company accounts 1

How Gullia Filing helps

We prepare and file UK annual accounts and confirmation statements, keep your Corporation Tax return aligned with the accounts you file, and track every Companies House deadline for you. See Tax and Accounting for year end filing, Business Maintenance and compliance for ongoing deadlines, or form a UK limited company if you are starting out. To talk it through, schedule a call.