A UK limited company has reporting duties even when it earns little, pauses trading or uses an accountant for administration. Companies House filing requirements keep the public register accurate as well as recording financial information. Different obligations run on different clocks: annual accounts follow the financial year, confirmation statements follow a review period, and company updates often need reporting as they happen.
For directors, a reliable calendar and regular checks of the register help prevent costly oversights. Here is what private limited companies usually need to file and when.
What must UK businesses file with Companies House?
Most incorporated businesses have two recurring duties: annual accounts and a confirmation statement. They must also report certain changes, including director appointments, registered office moves, share issues and changes involving people with significant control (PSCs). Some events require extra documents, such as resolutions or details of a registered charge.
Dormant companies still have filing obligations, although their accounts may be simpler. Limited liability partnerships and public companies have different requirements in some areas.
Annual accounts filing and Companies House deadlines
Accounts show the company’s financial position for an accounting period. Private limited companies usually have nine months after their accounting reference date to deliver annual accounts; public companies normally have six. The first deadline differs. Where a private company’s first accounts cover more than 12 months, the deadline is generally 21 months from incorporation or three months after its accounting reference date, whichever is later.
For example, a private company with a 31 March 2026 year-end normally files by 31 December 2026. Do not assume the Corporation Tax deadline is identical: Companies House and HMRC operate separate timetables.
Which financial statements are required?
The documents depend on size, circumstances and eligibility for exemptions. Accounts can include a balance sheet, profit and loss account, notes and directors’ reports. Qualifying small companies and micro-entities may use simplified reporting options, while eligible dormant businesses can file dormant accounts. Audit exemption rules also have eligibility conditions.
Accounts must be acceptable to Companies House, not merely submitted before midnight. Rejected documents can leave a company late, so file with time to resolve errors. Our guide to preparing statutory accounts is a useful companion when reviewing what an accountant has prepared.
The confirmation statement: what it confirms
A confirmation statement, usually filed using form CS01, confirms that the company’s register information is accurate. Every company must file at least once every 12 months, even if nothing has changed. The deadline is 14 days after the review period ends, and there is a filing fee.
Before submission, check directors, PSCs, the registered office and registered email. Certain details, including the SIC code, statement of capital and shareholder information, may be updated through the statement. Other changes must be filed separately beforehand. Filing early starts a new review period and changes your future timetable.
Company updates that cannot wait for the annual filing
A common mistake is saving changes for the next confirmation statement. Companies House generally expects notification within 14 days when directors or company secretaries change, or when specified company records move. Changes to articles usually have a 15-day deadline, while issuing new shares generally has a one-month deadline.
Other events requiring notifications include name changes, charges, registered office changes and alterations to the accounting reference date. Procedures and deadlines vary by event, so use the relevant official guidance rather than assuming one standard period. Some actions also require shareholder approval or a resolution.
People with significant control
PSCs are individuals or relevant legal entities meeting statutory control tests, such as holding more than 25% of shares or voting rights. Companies must identify and report them and update relevant information when control changes. A share transfer should therefore trigger a review of both shareholder records and PSC details. For broader context, see our guide to maintaining company statutory records.
Identity verification and the 2026 transition
Mandatory identity verification began on 18 November 2025 for directors and PSCs. New directors generally verify before incorporation or appointment. Existing directors must provide their Companies House personal codes when the company files its next confirmation statement during the transitional period.
PSCs have separate verification windows depending on their circumstances, and a director who is also a PSC may need to complete distinct steps. Verification is available through GOV.UK or an authorised corporate service provider. During the rollout through 2026, check each individual’s recorded due date instead of assuming everyone shares one deadline.
A practical filing calendar for a small company
Imagine a consultancy with two directors, a 31 March financial year-end and a September confirmation statement date. Its accounts are normally due in December, but its confirmation statement is due within 14 days of the September review period ending. If one director resigns in June, the company must report that change sooner rather than waiting until September.
Record each deadline separately, review the public register monthly and log decisions that could trigger filings. Give an accountant or company secretary clear responsibilities, but confirm every submission has been accepted. Directors retain legal responsibilities even when someone else handles the paperwork.
Companies House filings are separate from tax returns
Filing accounts with Companies House does not replace a Company Tax Return to HMRC. Companies generally file that return within 12 months after the relevant Corporation Tax accounting period ends. Corporation Tax payment is usually due nine months and one day after the period ends for companies outside instalment-payment rules.
VAT and PAYE may add other deadlines. Newly formed companies should pay particular attention because their first Companies House accounts and Corporation Tax periods may not match.
Consequences of missing a deadline
Late accounts ordinarily attract automatic penalties, which increase as the delay grows and can be higher for repeated late filing. Failure to file a confirmation statement or maintain accurate information can lead to enforcement, prosecution or removal from the register. Deal with overdue documents promptly and keep evidence of submission and acceptance.
Further Companies House accounts reforms are scheduled for April 2028, including broader software filing requirements. Check official updates before changing your reporting process.
Frequently asked questions
Does a dormant company still need to file?
Yes. Dormant companies generally submit annual accounts and a confirmation statement. Eligible businesses may file simplified dormant accounts.
Can a confirmation statement be filed early?
Yes, but early filing starts a new review period. Record the revised date to avoid missing the next statement.
Who is responsible when an accountant submits the forms?
Directors remain responsible for the company’s statutory compliance. They should check accuracy, deadlines and acceptance even when an accountant prepares the documents.
Are Companies House and Corporation Tax deadlines the same?
No. Annual accounts, Company Tax Returns and Corporation Tax payments have separate deadlines, especially in a company’s first year.
Make filing a year-round routine
Meeting Companies House filing requirements in the UK is easier when it becomes part of routine governance. Track accounts and confirmation statement dates, report changes promptly, and check identity verification obligations for those running or controlling the company. A short monthly review can catch problems long before they become penalties.
