Filing Annual Accounts: Deadlines and Requirements for Directors
When company accounts must be filed, what they must contain, and the penalties for filing late.
Annual accounts filing deadlines
Private limited companies must file accounts with Companies House:
- First accounts: 21 months after the date of incorporation
- Subsequent accounts: 9 months after the accounting reference date (year-end)
So a company with a 31 March year-end has until 31 December to file accounts with Companies House. The corporation tax return (CT600) and corporation tax payment are due 9 months and 1 day after the year-end — almost the same deadline, but tax payment is separate from Companies House filing.
What must accounts contain?
For micro-entities (turnover under £632,000, balance sheet under £316,000, fewer than 10 employees — meeting two of three), abbreviated accounts can be filed publicly — just a balance sheet. The full accounts (including P&L) are submitted to HMRC with the CT600 but not published.
Small companies file full statutory accounts but can choose to omit the directors' report. Medium and large companies have more extensive requirements.
Late filing penalties
| Delay after deadline | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1–3 months | £375 |
| 3–6 months | £750 |
| More than 6 months | £1,500 |
Penalties double for a second consecutive late filing. Companies House can also strike off a company for persistent failure to file.
Related calculators
Frequently asked questions
Can I file accounts myself without an accountant?
What is the accounting reference date?
Do I need to file accounts even if the company made no money?
Disclaimer: This guide is for general information only and does not constitute tax or legal advice. Tax rules change — always verify rates and thresholds with HMRC or a qualified accountant before making decisions. HMRC website