Legal & Compliance
Annual Filing Requirements
Deadlines and requirements for confirmation statements, annual accounts, and corporation tax returns.
By Free Business Registration Ltd · 2 min read
Every UK limited company must file annual documents with Companies House and HMRC. Missing deadlines results in penalties and can lead to company dissolution.
Confirmation Statement
- File with Companies House: £50 online or £110 on paper, payable with the first statement in each 12-month payment period
- Confirms company information is up to date
- File within 14 days of the end of the review period
- Failure to file can lead to financial penalties or the company being struck off; check current Companies House guidance
- Check the required company information and complete any separate updates or identity-verification steps
- The filing deadline is 14 days after the review period ends; it is not an additional grace period
Annual Accounts
- File within 9 months of accounting period end
- First accounts: within 21 months of incorporation
- Use the current small-company or micro-entity filing rules where eligible; abbreviated accounts are no longer available
- Required statements and disclosures depend on the company’s size, status and available exemptions
- Late filing penalties: £150-£1,500
- Different requirements for micro, small, and medium companies
Corporation Tax Return
- File within 12 months of accounting period end
- Pay tax within 9 months and 1 day
- Online filing mandatory for most companies
- Include full computations and accounts
- Late returns can trigger fixed and tax-related penalties; check HMRC’s current rules
- Requires UTR (Unique Taxpayer Reference) from HMRC
Official guidance
This is general guidance. Check the current official rules and get advice for your circumstances before making tax, legal or financial decisions.