What does a limited company have to file each year?
Last updated · General guidance, not legal or tax advice
Each year a UK limited company must file annual accounts and a confirmation statement with Companies House, and file a Company Tax Return and pay any Corporation Tax due to HMRC. If it runs payroll or is VAT-registered, it also files regular payroll reports and VAT returns.
Companies House and HMRC are separate organisations with separate deadlines. Filing with one does not count as filing with the other.
The main annual filings
| Filing | Sent to | Typical deadline |
|---|---|---|
| Annual accounts | Companies House | Usually 9 months after the accounting reference date (first accounts can differ) |
| Confirmation statement | Companies House | At least once every 12 months, within 14 days of the review period ending |
| Corporation Tax payment | HMRC | For most smaller companies, 9 months and 1 day after the end of the accounting period |
| Company Tax Return (CT600) | HMRC | Usually 12 months after the end of the accounting period |
These are the usual rules. Your company's exact dates are shown on the Companies House register and in your HMRC account, and different rules apply in some cases, such as a company's first accounts or larger companies paying in instalments.
Annual accounts
Accounts show the company's financial position at its year end. Small companies can often file simpler accounts, but they must still be filed even if the company is dormant or made a loss. Late filing brings automatic penalties. See GOV.UK: annual accounts.
Confirmation statement
The confirmation statement confirms that the information Companies House holds — officers, registered office, SIC codes, shareholders and PSCs — is correct. There is a fee. See GOV.UK: confirmation statement. We also offer a confirmation statement filing service.
Company Tax Return and Corporation Tax
The Company Tax Return reports taxable profits for the accounting period and is filed with HMRC, along with the accounts and calculations. Corporation Tax is usually payable before the return is due — an easy point to miss. See GOV.UK: Company Tax Returns.
Payroll and VAT, where they apply
- Payroll — a report to HMRC on or before each payday, and PAYE payments monthly or quarterly
- VAT — VAT returns, usually quarterly, under Making Tax Digital
- Directors' Self Assessment — personal returns where needed, usually due by 31 January
Changes you must report during the year
Changes such as a new director, a change of registered office or a change in PSCs must be reported to Companies House as they happen, not just on the confirmation statement.
How to avoid missing deadlines
- Put every deadline in a shared calendar with reminders.
- Make sure official post reaches you — Companies House and HMRC write to the registered office. With our registered office service, that post is scanned and sent to you digitally.
- Keep bookkeeping current so year-end work is quick.
- Consider an accountant to prepare and file on your behalf — In Front Accounting handles accounts, tax returns and confirmation statements.
In short
Each year a UK limited company must file annual accounts and a confirmation statement with Companies House, file a Company Tax Return with HMRC and pay any Corporation Tax due. Accounts are usually due nine months after the accounting reference date. The confirmation statement is filed at least once every 12 months. For most smaller companies, Corporation Tax is due nine months and one day after the accounting period ends, and the Company Tax Return 12 months after. Companies running payroll report to HMRC each payday, and VAT-registered companies file VAT returns, usually quarterly. Companies House and HMRC deadlines are separate, and first-year dates can differ, so check your company's exact dates.
Frequently asked questions
Does a dormant company need to file anything?
Yes. A dormant company must still file annual accounts and a confirmation statement with Companies House.
Are Companies House and HMRC deadlines the same?
No. They are separate organisations with separate deadlines and penalties.
Sources and official guidance
- GOV.UK: Prepare and file annual accounts
- GOV.UK: File your confirmation statement
- GOV.UK: Company Tax Returns
- GOV.UK: Pay your Corporation Tax bill
- GOV.UK: PAYE and payroll for employers
- GOV.UK: VAT registration
This guide is general information about UK rules as at 3 October 2026. It is not legal, tax or financial advice.