Every UK limited company must file annual accounts at Companies House, whether it traded, made a loss or was dormant. The deadline is 9 months after the end of your financial year, and the penalty starts at £150 the day after.
2026 has brought changes. The free joint HMRC and Companies House filing service closed on 31 March 2026, directors now need to verify their identity, and bigger reforms are set for April 2028. This guide covers what to file, when, and how to file it yourself.
Companies House accounts deadlines
| Accounts | Deadline |
|---|---|
| Normal annual accounts | 9 months after your accounting reference date |
| A company's first accounts | 21 months after incorporation, or 3 months after the first accounting reference date if that's later |
A company with a 31 December 2025 year end must file by 30 September 2026. One with a 31 January 2026 year end has until 31 October 2026.
The deadline is fixed. It doesn't move to the next working day, and Companies House doesn't accept "the accountant was late" as a reason. Your Corporation Tax return goes to HMRC separately, with its own deadline (see how to file a CT600).
Companies House late filing penalties
| How late | Private company penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
The penalty doubles if your accounts are late two years in a row. Persistent failure can lead to the company being struck off and directors being prosecuted.
Which accounts can a small company file?
- Micro-entity accounts. For companies meeting two of: turnover £1 million or less, balance sheet £500,000 or less, 10 or fewer employees. They're short, simple accounts prepared under FRS 105.
- Filleted accounts. Micro and small companies may leave the profit and loss account and directors' report out of the copy they file. This keeps turnover and profit off the public register. HMRC still receives full accounts with your CT600.
- Dormant company accounts. For companies with no significant transactions in the year. A short balance sheet with the dormant statements.
- Small company accounts (FRS 102 Section 1A) and full accounts for larger or more complex companies.
Director identity verification
Since 18 November 2025, new directors must verify their identity with Companies House. Existing directors have a 12-month transition: each must verify by the time their company files its next confirmation statement. Once verified, you get a personal code to give when filing.
It's separate from your accounts, but an unverified director can hold up the company's filings. If you haven't done it, do it before your next confirmation statement date. It's quickest through GOV.UK One Login.
What changes in April 2028
The Economic Crime and Corporate Transparency Act reforms were due in April 2027. The government has moved them to April 2028:
- Accounts must be filed through software, in iXBRL. WebFiling and paper will close for accounts.
- Small and micro companies must file a profit and loss account, but can choose not to have it published.
- The requirement for small companies to file a directors' report is being dropped.
Until then, filleted, micro-entity and dormant accounts can still be filed the current way. Moving to software now means nothing changes for you in 2028.
How to file company accounts step by step
- Find your deadline on the Companies House register (search your company name).
- Get your company authentication code, the six-character code posted to your registered office. Request a new one early if it's lost, as it comes by post.
- Prepare the accounts: balance sheet, notes, and P&L if you file full accounts, with last year's figures alongside.
- Make sure they match your CT600. The accounts at Companies House must be the same accounts you send HMRC.
- Get them approved by a director, with the approval date.
- File through software (or WebFiling, until 2028).
- Check for acceptance. A rejected filing hasn't been filed. Fix it and resubmit before the deadline.
File your accounts with AccLedger
AccLedger files micro-entity and dormant company accounts to Companies House in iXBRL, which is the format that becomes compulsory in 2028:
- £19 + VAT per company per period, with no subscription. Rejections and amended accounts for that period are included.
- Filed your CT600 with us? Choose From HMRC submission and AccLedger reuses the accounts HMRC accepted. It checks the balance sheet figure by figure before sending, so the two filings always agree.
- Filed your CT600 elsewhere, or dormant? Choose Enter figures and type your balance sheet (and P&L) with comparatives.
- Filleted by default: your P&L stays off the public register. Full accounts are one click away.
- Limited company subscribers (£10 a month) file at no extra cost.
Need the tax return too? File your CT600 for £39 + VAT. Start a 30-day free trial — no card needed.
Frequently asked questions
When are my company accounts due at Companies House? 9 months after your company's financial year ends. First accounts are due 21 months after incorporation.
What's the penalty for filing accounts late? £150 up to a month late, rising to £1,500 after six months, and doubled if you're late two years running.
Do dormant companies have to file accounts? Yes, every year. Dormant company accounts are short and simple.
What are filleted accounts? Accounts filed without the profit and loss account and directors' report, so your turnover and profit aren't public. HMRC still gets the full version.
Is Companies House WebFiling closing? For accounts, yes, from April 2028, when filing moves to software only. It stays open until then.
Can I file company accounts without an accountant? Yes, if you're a micro-entity or dormant company. AccLedger files them for £19 + VAT.
This article is general guidance based on Companies House and GOV.UK rules as of October 2026 and is not legal or tax advice.