Companies House Accounts Deadline: What Micro Entities Need to Know
If you are a private UK limited company, you must file your annual accounts with Companies House within 9 months after the end of your accounting period. However, different deadlines can apply to a company’s first accounts and to public companies. You must know the Companies House accounts deadline so you can submit these accounts on time. Missing the company accounts filing deadline can lead to expensive penalties. Some company directors confuse the Companies House filing deadline with the HMRC Corporation Tax return deadline. However, the HMRC company tax return has a separate deadline, which is 12 months after the period ends. This blog explains Companies House filing deadlines and HMRC Company Tax Return deadlines. It also outlines what can happen if you file late and what you should do to avoid Companies House late filing penalties. What Is the Standard Annual Accounts Deadline UK? In the UK, for most private limited companies, the standard Companies House accounts deadline is 9 months after the end of your financial year. For instance, if a company’s accounting reference date is 30 November 2025, the normal deadline for filing annual accounts is 31 August 2026. So, the deadline is based on your company’s accounting reference date and is calculated to the exact day. However, public limited companies (PLCs) have a shorter filing period. Usually, their accounts are due 6 months after the end of the accounting reference period. Moreover, there are some special rules and exceptions to the Companies House accounts deadline, including: First Annual Accounts Deadline UK For a newly incorporated company, where the first accounts cover more than 12 months, you have a longer deadline of 21 months from the date of incorporation, 3 months from the Accounting Reference Date, whichever is longer. HMRC Corporation Tax Return Deadline As mentioned, the Corporation Tax return deadline is different. Your company tax return deadline is 12 months after the end of the accounting period. However, any tax owed is usually due sooner, that is, 9 months and 1 day after the end of the accounting period. How To Find the Exact Companies House Accounts Deadline? You can check when your accounts are due by using the Companies House register. Here is what you should do: Go to Find and update company information. Search for your company by its name or company number. Check the company’s overview page for the date on which your next accounts are due. The register displays the date of the next accounts due. Additionally, Companies House offers a free email reminder service for accounts and confirmation statements. You must register for the service, and you can select up to four individuals, including an agent, to receive the reminders. And if you manage more than one company, it is recommended to register for these reminders. Companies House Accounts Deadline vs HMRC Tax Deadlines People sometimes assume that the HMRC tax deadlines and Companies House filing deadlines are the same. They are not. You have to keep track of three important dates: Deadline For Companies House Accounts Normally, annual accounts are due 9 months after the end of your company’s financial year, if it is a private company. Company Tax Return The Company Tax Return deadline is different from the Companies House accounts deadline. This tax return is normally due 12 months after the end of the Corporation Tax accounting period. Corporation Tax Payment Deadline For companies outside the Corporation Tax instalment payment regime, Corporation Tax is due 9 months and 1 day after the end of the company’s Corporation Tax accounting period. Furthermore, companies with taxable profits above £1.5 million will have different payment arrangements. However, the threshold can be reduced where there are associated companies. The corporation tax payment deadline is earlier than the Company Tax Return filing deadline. What Happens If You Miss Companies House Accounts Deadline? If you file annual accounts late, Companies House charges a late-filing penalty. For a private company or limited liability partnership (LLP), the penalties depend on how late the accounts are. The table below highlights the current late-filing penalties: How late are the accounts? Private company penalty Public company penalty Not more than 1 month £150 £750 More than 1 month but not more than 3 months £375 £1,500 More than 3 months but not more than 6 months £750 £3,000 More than 6 months £1,500 £7,500 Note: Your penalty can be doubled if you miss the Companies House accounts deadline in 2 successive financial years. Moreover, failing to deliver accounts is also a criminal offence. Directors can be personally prosecuted and fined. Companies House may also take steps to strike a company off the register if it appears to be no longer trading or operating. Can I Appeal a Late Filing Penalty? Yes, you can appeal a late-filing penalty. However, you can appeal a late-filing penalty by giving a specific reason and providing relevant details and evidence. Companies House will consider the circumstances of the appeal. Everyday issues like IT problems on your end or postal delays are rejected. If you miss the Companies House accounts deadline, you should still file the accounts and pay or appeal the penalty as appropriate. Companies House may take debt recovery or enforcement action if you do not pay the penalty. What If the Company is Dormant? A dormant company is not automatically exempt from filing accounts with Companies House. Most dormant limited companies must still file annual accounts, although they may be able to file simpler dormant accounts if they qualify. However, different accounting requirements may apply, but directors should still check what needs to be filed and when rather than assuming that dormancy means there are no filing obligations. Can You Get More Time to File Your Accounts? Yes, you can apply for extra time to file your UK company accounts with Companies House. However, you must apply before the Companies House accounts deadline passes. You can request an extension due to exceptional, unplanned circumstances that were out of your control. For
