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ComplianceUpdated 2026-02-12

When are annual accounts due?

Quick Answer

Annual accounts must be filed with Companies House within 9 months of your accounting period end. For HMRC, you have 12 months to file your Corporation Tax return including the accounts.

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Detailed Explanation

Companies House deadlines

- First accounts: 21 months from incorporation - Subsequent accounts: 9 months after accounting period end - Private companies file 'abbreviated' or 'micro-entity' accounts if they qualify - Public companies: 6 months after accounting period end

HMRC deadlines

- CT600 Corporation Tax return: 12 months after accounting period end - Full accounts attached to CT600

Example timeline (31 March year end)

- Year end: 31 March 2025 - Companies House deadline: 31 December 2025 (9 months) - Corporation Tax payment: 1 January 2026 (9 months + 1 day) - HMRC CT600 filing: 31 March 2026 (12 months)

Late filing penalties (Companies House)

- Up to 1 month: £150 - 1-3 months: £375 - 3-6 months: £750 - Over 6 months: £1,500

Penalties double for subsequent late filings.

Extending deadlines

Extensions are rarely granted. COVID-19 provisions have ended. If you have exceptional circumstances, apply in writing before the deadline.

Source: Companies House Filing Deadlines

Real-World Examples

First Year Accounts Deadline

Your company was incorporated on 1st June 2024. This means your first accounts could cover a period up to 21 months from that date. If you choose a year-end of 31st March 2026, you have until 1st March 2027 to file with Companies House.

Late Filing Penalty

You have a year-end of 31st December. You missed the 30th September deadline to file your accounts with Companies House. You will likely receive a late filing penalty, starting from £150 for a private company, and potentially escalating based on how late the accounts are.

Alignment of Accounting Periods

Your company started trading on 15th July 2024, but you want your accounting period to end on 31st March each year. Your first accounting period can be longer or shorter than 12 months, ending on 31st March 2025. Subsequent periods will then be the standard 12 months.

Common Mistakes to Avoid

  • Confusing the Companies House filing deadline with the HMRC Corporation Tax return deadline, leading to late filing penalties for Companies House even if the CT600 is on time.
  • Failing to adequately plan for the preparation of annual accounts, resulting in a last-minute rush and potential errors.
  • Assuming that because you have filed your Corporation Tax return, you have also fulfilled your Companies House filing obligation; these are separate filings.
  • Not keeping accurate records throughout the year, making the accounts preparation process significantly longer and more difficult.

What happens if my company is dormant? Are the filing deadlines different?

Even if your company is dormant, you still need to file accounts with Companies House. However, you can file dormant company accounts, which are much simpler. The deadlines remain the same: 9 months after your accounting period end for Companies House.

Can I change my company's accounting period end?

Yes, you can change your accounting period end, but there are restrictions. You must inform Companies House of the change. Typically, you can't extend a period to more than 18 months unless it's your first accounting period, and you can't shorten a period if it would mean you hadn't filed accounts for a specific year.

What are the penalties for late filing of accounts with Companies House?

The penalties for late filing with Companies House increase based on how late the accounts are. For private companies, it starts at £150 and can rise to £1,500. A late filing also impacts your company's credit rating.

How do I file my accounts online?

You can file your accounts online with Companies House using Companies House WebFiling service or through third-party accounting software that is compatible with Companies House's online filing system. For Corporation Tax, you must file your CT600 online, including the accounts in iXBRL format.

Practical Tips

  • Set up calendar reminders well in advance of both your Companies House and HMRC filing deadlines to avoid late filing penalties.
  • Consider using cloud accounting software throughout the year to maintain accurate records, which will streamline the annual accounts preparation process.
  • Engage an accountant or bookkeeper early in the financial year to assist with record-keeping and ensure you are on track for meeting your filing obligations.
  • Reconcile your bank statements regularly throughout the year. This simple practice will significantly reduce the workload required when preparing your annual accounts.

Related Questions

What is a micro-entity for accounting purposes?

A micro-entity is a very small company that can file simplified accounts. It must meet 2 of 3 criteria: turnover under £632,000, assets under £316,000, and 10 or fewer employees.

What is a Confirmation Statement?

A Confirmation Statement (formerly Annual Return) confirms your company's details are correct with Companies House. It's due at least once every 12 months and costs £50 to file online (£110 on paper).

What is Making Tax Digital (MTD)?

Making Tax Digital is HMRC's initiative requiring businesses to keep digital records and submit returns using compatible software. VAT is already under MTD; Income Tax follows in April 2026.

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