Annual Accounts UK 2026 — Filing at Companies House
How UK private limited companies file annual accounts at Companies House in 2026. Deadlines, micro vs small vs full accounts, software filing, and penalties.
If you run a UK limited company, two filing deadlines decide your year. Annual accounts go to Companies House. A corporation tax return goes to HMRC. Miss either and the penalties land within weeks.
This guide covers annual accounts UK 2026 for private limited companies. It explains the filing deadlines, the three account formats, the software-only transition under the Economic Crime and Corporate Transparency Act 2023, and the penalty bands that catch first-year directors.
What annual accounts are and who must file them
Every company registered at Companies House must prepare and file annual accounts each year. That includes dormant companies, companies that traded for a single day, and companies owned by a single director-shareholder. There is no minimum profit, turnover, or activity test for the filing requirement itself.
Annual accounts are a statutory record of the company's financial position at the year end. They report assets, liabilities, profit, and (depending on the format) directors' details and shareholder information. Companies House publishes them on the public register, which is why most small companies file the shortest legal format they qualify for.
Three documents typically flow from the same year-end figures:
- Statutory accounts filed at Companies House.
- A corporation tax return (CT600) plus tax computation filed at HMRC in iXBRL format.
- A copy of the accounts kept for shareholders and for the company's own records.
The accounting reference date (ARD) is the company's year end. Companies House sets it to the last day of the month the company was incorporated, unless the directors change it. Every deadline in this guide counts from the ARD.
Annual accounts UK 2026 filing deadlines
Deadlines are fixed by the Companies Act 2006 and apply to every accounting period. Companies House will not extend them in normal circumstances, and "I forgot" is not a valid excuse.
| Company type | Filing deadline | Counted from |
|---|---|---|
| Private limited (Ltd) | 9 months | Accounting reference date |
| Public limited (PLC) | 6 months | Accounting reference date |
| First accounts (any new company) | 21 months | Date of incorporation |
A company incorporated on 14 March 2026 with a 31 March ARD will file its first accounts by 14 December 2027. Its second accounts will be due 9 months after the 31 March 2028 year end, on 31 December 2028.
Two warnings. First, if the ARD falls on a non-working day, the filing deadline still rolls to that exact date — Companies House counts calendar months, not working days. Second, you may apply to extend the deadline before it expires for limited reasons (such as a director's serious illness or a fire at the office). You cannot extend it after the deadline has passed.
For the official wording, see the Companies House guidance on filing your company's annual accounts.
Filing annual accounts at Companies House — paper, WebFiling, or software
Companies House offers three filing channels. The fee for filing is zero in each — the cost is the software subscription, if you choose to use one.
Paper accounts. Print, sign, and post. Slow, error-prone, and being phased out. Companies House will not chase you to confirm receipt, and a lost envelope is your problem.
WebFiling. A free online service run by Companies House. Suitable for dormant accounts and micro-entity accounts with simple figures. Limited support for FRS 102 narrative disclosures.
Commercial software. Accounts software (or your accountant's software) builds the accounts in iXBRL and submits them direct to Companies House and, in most cases, the CT600 to HMRC at the same time. This is the format the Economic Crime and Corporate Transparency Act 2023 is moving every company toward.
The Economic Crime and Corporate Transparency Act 2023 (the ECCT Act) gives Companies House the power to require software-only filing for all accounts. The change is being rolled out in stages from a date to be appointed by the Secretary of State. Until each stage is appointed, paper and WebFiling remain available. Expect the transition to complete during the current Parliament.
The practical effect for directors is small if your accountant already files via software. If you have been posting paper accounts for years, plan the switch this year rather than the night before the deadline.
Micro-entity, small, or full statutory accounts
Three formats exist, and the size of the company decides which one you can use. A company must meet two of the three size tests for two consecutive years to drop down to the smaller format.
| Format | Standard | Turnover | Balance sheet | Employees |
|---|---|---|---|---|
| Micro-entity | FRS 105 | ≤ £632,000 | ≤ £316,000 | ≤ 10 |
| Small company | FRS 102 Section 1A | ≤ small threshold | ≤ small threshold | ≤ 50 |
| Full statutory | FRS 102 | Above small | Above small | Above 50 |
The small company thresholds were raised under reforms tied to the ECCT Act 2023 and updated by secondary legislation. The exact post-April-2025 figures sit on the gov.uk page for company accounts guidance — confirm the current numbers before applying them to your year end.
A micro-entity files a short balance sheet and a few notes. Profit and loss, directors' report, and detailed notes are not required for public filing. A small company files a balance sheet, profit and loss, and selected notes, and may take audit exemption if it meets the audit-exempt criteria. A full statutory set adds a directors' report, a strategic report (above certain thresholds), and full notes.
A company that grows past a threshold one year does not have to switch format immediately. The size tests apply for two consecutive years. The reverse is also true — a shrinking company waits two years before dropping to the smaller format. This rule catches directors who rebadge their accounts the moment turnover dips.
What each account format contains
A micro-entity set (FRS 105) typically includes:
- A short balance sheet with figures rounded to the nearest pound.
- A note on average number of employees.
- A note confirming the accounts comply with FRS 105.
- A directors' signature and filing date.
A small company set (FRS 102 Section 1A) typically includes:
- A balance sheet.
- A profit and loss account (which may be exempt from public filing).
- Accounting policy notes.
- Notes on fixed assets, debtors, creditors, and called-up share capital.
- Directors' transactions and related-party notes where relevant.
A full statutory set (FRS 102) adds a directors' report, a cash-flow statement, a statement of changes in equity, and complete notes. Audit is required unless the company qualifies for audit exemption.
Late filing penalties — the sliding scale
Penalties are automatic. Companies House does not warn you, write to you, or wait. The fine is issued the day after the deadline lapses, calculated from the filing date Companies House records.
| How late | Private company penalty | Public company penalty |
|---|---|---|
| Up to 1 month | £150 | £750 |
| 1 to 3 months | £375 | £1,500 |
| 3 to 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
If accounts were also filed late the previous year, every penalty doubles. A private company that files six months late two years in a row pays £3,000 in penalties on the second offence, on top of any corporation tax penalties HMRC levies separately.
Penalties can be appealed only in narrow circumstances — a Companies House system fault, a director's serious illness with medical evidence, or a postal failure with a Royal Mail trace. "My accountant was late" is not a valid appeal ground. The director is responsible.
For the current penalty table and appeal grounds, see the Companies House guide on late filing penalties.
Annual accounts and the CT600 — two filings, one set of figures
The Companies House filing and the HMRC filing share the same underlying numbers, but they go to different places on different deadlines.
- Annual accounts at Companies House — within 9 months of the ARD (private company).
- Corporation tax payment to HMRC — within 9 months and 1 day of the ARD.
- CT600 corporation tax return at HMRC — within 12 months of the ARD.
The tax payment falls due before the return is filed. Most directors pay the estimated liability at the 9-month-and-1-day point, then file the return inside the 12-month window.
The CT600 must include the accounts and a tax computation in iXBRL — the same format that Companies House software produces. Filing both at the same time, through one piece of software, is the most reliable route. It also avoids the most common mistake: filing accounts at Companies House that disagree with the figures on the CT600.
Corporation tax interacts with the dividend planning most directors run on the other side of the year. See UK Corporation Tax 2026 for the current rates and marginal relief bands.
Audit exemption for small and micro companies
A company that qualifies as small or micro can take audit exemption. Most owner-managed companies sit well inside the size tests and never need a statutory audit. There are three exceptions to watch:
- Group membership. A small subsidiary in a non-small group may still need an audit unless the parent gives a guarantee under Section 479A.
- Shareholder demand. Shareholders holding 10% or more of nominal share capital can demand an audit even if the company is exempt by size.
- Regulated activity. Companies in regulated sectors (financial services, certain charities, certain registered providers) cannot rely on small company audit exemption.
If audit exemption applies, the balance sheet must carry the statutory wording — Companies House rejects accounts that miss it.
Five mistakes that turn into Companies House penalties
- Treating the 9-month deadline as 9 months from the year end "ish". Companies House counts to the exact ARD. A 31 March year end is 31 December, not 1 January.
- Filing micro-entity accounts without checking the size tests. Use of FRS 105 by an ineligible company is a Companies Act breach and the accounts can be rejected.
- Forgetting the CT600 12-month deadline. Filing accounts on time at Companies House does not stop HMRC penalties for a late CT600.
- Leaving the bank reconciliation to deadline week. A reconciliation that surfaces a missing invoice in December rarely meets the 31 December filing date. Reconcile monthly, not annually.
- Assuming an accountant's deadline is your deadline. Your accountant's internal cut-off is set so they can hit your statutory deadline. Treat that cut-off as the real one.
A note for Manchester directors filing for the first time
Companies House operates a single UK register from Cardiff, with regional offices including Manchester. The filing process is the same wherever the company is registered, and the deadlines are identical. Most first-time directors in Greater Manchester now file via software through their accountant — paper filings have fallen below 5% of small company submissions and will keep falling under the ECCT Act 2023.
Frequently asked questions
When are annual accounts due at Companies House?
A private limited company must file its annual accounts at Companies House within 9 months of its accounting reference date. A public limited company has 6 months. First accounts after incorporation are due 21 months from the date of incorporation.
What is the difference between micro-entity and small company accounts?
Micro-entity accounts (FRS 105) are the shortest format, available to companies with turnover up to £632,000, balance sheet up to £316,000, and 10 or fewer employees. Small company accounts (FRS 102 Section 1A) sit a step above and include more notes. Each must meet two of the three size tests.
What is the late filing penalty for annual accounts?
For a private company the penalty is £150 up to one month late, £375 between one and three months, £750 between three and six months, and £1,500 over six months. The penalty doubles if accounts were also filed late the previous year.
Is the Companies House filing fee for annual accounts free?
Yes. Companies House does not charge to file annual accounts by paper or WebFiling. Commercial accounts software may charge a subscription fee, but the filing itself is free.
Do I still need to file a CT600 with HMRC?
Yes. Annual accounts go to Companies House. A separate corporation tax return (CT600) and tax computation in iXBRL must go to HMRC within 12 months of the company year end, with tax paid within 9 months and one day.
Is paper filing being phased out?
Yes. The Economic Crime and Corporate Transparency Act 2023 requires accounts to be filed using commercial software in due course. The change is being rolled out in stages by the Secretary of State, and paper and WebFiling remain available until each stage is appointed.
This article is general guidance, not personal tax advice. Speak to a qualified accountant before acting on it.