UK Company Annual Filing Requirements Explained (2026)

Every UK limited company must meet certain annual filing requirements to remain compliant and in good standing. Missing these deadlines can result in significant penalties and even company dissolution. This guide explains exactly what you need to file, when, and how to stay compliant.

Filing Overview

UK companies have three main annual obligations:

Confirmation Statement

The Confirmation Statement (formerly Annual Return) confirms that your company's information on the public register is accurate and up-to-date.

What It Includes

• Company registered office address
• Directors and secretaries details
• Registered shareholders
• People with Significant Control (PSC)
• Statement of capital (share information)
• SIC code (business activity classification)

When to File

• Due at least once every 12 months
• Must be filed within 14 days of the review period end date
• First one due 12 months after incorporation

Filing Fee

• Online filing: £34
• Paper filing: £62

Annual Accounts

Annual accounts provide a financial snapshot of your company's performance and position.

What's Included

• Balance Sheet - Assets, liabilities, and equity
• Profit and Loss Account - Income and expenses (not required for micro-entities filing with Companies House)
• Notes to the Accounts - Additional explanatory information
• Directors' Report - Overview of the company's activities

Filing Options by Company Size

Micro-entity (at least 2 of 3: turnover ≤£632,000, assets ≤£316,000, ≤10 employees)

• Can file simplified micro-entity accounts
• No profit and loss required for Companies House

Small company (at least 2 of 3: turnover ≤£10.2m, assets ≤£5.1m, ≤50 employees)

• Can file abbreviated accounts
• Audit exemption available

Deadline

• Private companies: 9 months after financial year end
• First accounts: 21 months from incorporation or 9 months from accounting reference date (whichever is longer)

Corporation Tax Return

All UK companies must register for Corporation Tax and file an annual return with HMRC.

Key Points

• Register within 3 months of starting to trade
• Current rate: 25% (19% for profits under £50,000)
• Filing deadline: 12 months after accounting period ends
• Payment deadline: 9 months and 1 day after accounting period ends

What to File

• Company Tax Return (CT600)
• Full statutory accounts
• Tax computations

Key Deadlines Calendar

For a company with a 31 December year-end:

• Corporation Tax payment due: 1 October (9 months + 1 day)
• Annual accounts due (Companies House): 30 September (9 months)
• Corporation Tax Return due (HMRC): 31 December (12 months)
• Confirmation Statement: Within 14 days of anniversary

Late Filing Penalties

Companies House - Late Accounts

Note: Penalties double if accounts are late two years in a row.

HMRC - Late Tax Returns

• 1 day late: £100
• 3 months late: Another £100
• 6 months late: 10% of unpaid tax (minimum £300)
• 12 months late: Additional 10% of unpaid tax

Late Tax Payments

• Interest charged from day after payment deadline
• Current interest rate: approximately 7.75% per annum

Compliance Tips

• Set up calendar reminders - Add all deadlines to your calendar with advance warnings
• Use accounting software - Track income and expenses throughout the year
• Keep good records - Maintain organised receipts, invoices, and bank statements
• Consider a company secretary service - They can manage filings and send reminders
• Hire an accountant - Essential for accurate accounts and tax returns
• File early - Don't wait until the deadline; unexpected issues can cause delays