UK Statutory Accounts Guide 2026: What Small Companies Must File

Q: When is the deadline to file UK company accounts?

For private limited companies, statutory accounts must be filed at Companies House within 9 months of the end of the accounting period. For a company with a 31 December 2025 year end, the deadline is 30 September 2026. First-year accounts have a different deadline: 21 months from the date of incorporation. Late filing penalties start at £150 and increase the longer the delay.

Q: What is a micro-entity account (FRS 105)?

Micro-entity accounts under FRS 105 are a simplified form of accounts available to very small companies that meet at least two of three criteria: turnover not more than £632,000; balance sheet total not more than £316,000; no more than 10 employees. FRS 105 accounts consist of just a balance sheet — no profit and loss account or notes are required. This is the simplest and cheapest option for small UK companies.

Q: What is the difference between Companies House accounts and HMRC accounts?

You file accounts twice: abbreviated or micro-entity accounts at Companies House (which become publicly visible), and full statutory accounts alongside the CT600 corporation tax return submitted to HMRC. The accounts filed at HMRC include full profit and loss details and are not published publicly. This means your turnover and profit figures do not have to appear on the public Companies House register if you qualify for micro-entity or small company filing.

Q: Can I prepare and file my own UK company accounts?

Technically yes — there is no legal requirement to use an accountant. However, the accounts must comply with UK GAAP (FRS 105 or FRS 102 as applicable) and be filed in iXBRL format with HMRC alongside the CT600. Preparing iXBRL accounts requires specialist software. Most small company directors use an accountant because the cost (typically £300–£800/year for small companies) is lower than the risk of getting the CT600 wrong and missing tax-saving opportunities.

Q: What are the late filing penalties for UK company accounts?

Companies House late filing penalties for private companies: up to 1 month late — £150; 1–3 months late — £375; 3–6 months late — £750; more than 6 months late — £1,500. These penalties double if the accounts are late for two consecutive years. HMRC also charges penalties for late CT600 filing separately. If your accounts are more than 12 months late, HMRC may estimate your tax liability and raise an assessment.

Every UK limited company must prepare and file statutory accounts each year — at Companies House and at HMRC. For non-resident founders, navigating the different account formats, reporting standards and filing destinations can be confusing. This guide explains which accounts format applies to your company, what the deadlines are, and what you actually need to file.

                    Key Accounts Filing Facts 2026
                    Companies House deadline: 9 months after accounting period end
HMRC (with CT600): 12 months after accounting period end
Micro-entity threshold: Turnover ≤ £632,000 + balance sheet ≤ £316,000 + employees ≤ 10
Filing at Companies House: Publicly visible
Filing at HMRC: Private — must be in iXBRL format

                

Two Separate Filings: Companies House vs HMRC

UK companies must file accounts in two places, with different content requirements and deadlines. For a full overview of every annual obligation — including the confirmation statement and CT600 — see the guide to UK Company Annual Filing Requirements.

	Companies House	HMRC (with CT600)
Content	Abbreviated or micro accounts (balance sheet only for micro-entities)	Full accounts (P&L + balance sheet) in iXBRL
Deadline	9 months after accounting period end	12 months after accounting period end
Publicly visible?	Yes — anyone can view on Companies House	No — private to HMRC
Format	WebFiling / XBRL	iXBRL (via commercial software)

This split means your turnover and profit can remain private — even though the company's existence and balance sheet are public. Micro-entity and small companies often choose to file abbreviated accounts at Companies House to limit what competitors or suppliers can see.

Micro-Entity, Small, Medium and Large Companies

The accounts format required depends on which size category your company falls into. A company qualifies for a category if it meets at least two of three criteria in the current and preceding financial year:

Category	Turnover	Balance Sheet Total	Employees
Micro-entity	≤ £632,000	≤ £316,000	≤ 10
Small	≤ £10.2m	≤ £5.1m	≤ 50
Medium	≤ £36m	≤ £18m	≤ 250
Large	Above medium thresholds

Most newly formed UK companies operated by non-resident founders qualify as micro-entities or small companies in their early years. New companies are assessed against the thresholds for the first year of trading; in subsequent years the previous year's figures also count.

FRS 105: Micro-Entity Accounts

FRS 105 is the UK accounting standard for micro-entities. Accounts prepared under FRS 105 consist of just:

A balance sheet at the period end date
Notes disclosing certain specific items (e.g., directors' advances, related party transactions)

No profit and loss account, directors' report, or cash flow statement is required at Companies House. This is the simplest possible accounts format and the cheapest to prepare. The trade-off: FRS 105 uses a historical cost model with limited accounting policy choices, and is not suitable for companies with complex transactions (leases, derivatives, share-based payments).

FRS 102 Section 1A: Small Company Accounts

Small companies that exceed the micro-entity thresholds (or choose not to use FRS 105) prepare accounts under FRS 102 Section 1A. These are more detailed and include:

A profit and loss account
A balance sheet
Notes to the accounts (accounting policies, related party transactions, etc.)
A directors' report (brief)

Small companies can still file abbreviated accounts at Companies House (excluding the P&L), keeping turnover figures private. The full accounts with P&L go to HMRC only.

Filing Deadlines

Private limited companies must file accounts at Companies House within 9 months of the accounting period end. The CT600 and HMRC accounts are due within 12 months.

For a company with a 31 March 2026 year end:

Companies House accounts deadline: 31 December 2026
HMRC CT600 + accounts deadline: 31 March 2027
Corporation tax payment deadline: 1 January 2027 (9 months and 1 day)

First-year accounts: If your accounting period is longer than 12 months (e.g., your company was incorporated mid-year and you chose a December year end), your first accounts may cover more than 12 months. In this case Companies House allows 21 months from the date of incorporation for the first set of accounts.

Late Filing Penalties

Companies House automatically charges penalties for accounts filed late. For private companies:

How late	Penalty	If 2nd consecutive year late
Up to 1 month	£150	£300
1–3 months	£375	£750
3–6 months	£750	£1,500
More than 6 months	£1,500	£3,000

HMRC also charges separate penalties for late CT600 filing (£100 on day 1, £100 after 3 months, plus tax-geared penalties). These accumulate independently — a company filing both accounts and CT600 late incurs both penalty regimes.

How to File

At Companies House: Use Companies House WebFiling or the newer XBRL filing service. Micro-entity accounts can be filed online using the WebFiling service — you enter the balance sheet figures directly into the form.

At HMRC: Accounts must be filed in iXBRL format alongside the CT600. iXBRL (Inline eXtensible Business Reporting Language) is a digital tagging format that HMRC requires for machine-readable accounts. This cannot be done manually — you need either:

Commercial accounting software (FreeAgent, Xero, QuickBooks, Sage — most produce iXBRL output)
CT600 software that includes accounts preparation (HMRC provides a list of approved products)
An accountant who prepares and files on your behalf

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Frequently Asked Questions

When is the deadline to file UK company accounts?

At Companies House: 9 months after the accounting period end. At HMRC (with CT600): 12 months after the accounting period end. First-year accounts at Companies House have a 21-month window from incorporation.

What is a micro-entity account (FRS 105)?

Micro-entity accounts are the simplest format — just a balance sheet, no P&L required at Companies House. Available to companies meeting two of: turnover ≤ £632,000; balance sheet ≤ £316,000; employees ≤ 10.

What is the difference between Companies House accounts and HMRC accounts?

Companies House receives abbreviated public accounts (balance sheet only for micro-entities). HMRC receives full accounts with P&L in iXBRL format alongside the CT600. Turnover and profit figures are not published publicly for micro-entity and small companies.

Can I prepare and file my own UK company accounts?

You can, but HMRC requires iXBRL format for the CT600 submission — this needs specialist software. Most directors use an accountant (typically £300–£800/year for small companies) to handle both filings correctly.

What are the late filing penalties for UK company accounts?

Companies House charges £150 (up to 1 month late), £375 (1–3 months), £750 (3–6 months), or £1,500 (over 6 months). Penalties double for a second consecutive year late. HMRC charges additional separate penalties for the CT600.