September 24, 2026

Are you running a limited company in the UK? Filing company accounts is an important legal responsibility. Most UK companies must prepare and file accounts with Companies House, including many small, micro-entity and dormant companies. However, the requirements vary depending on the company’s circumstances. You are probably thinking about how to file company accounts in the UK? This guide explains everything you need to know about company accounts filing, including small company accounts filing, micro-entity accounts filing, and dormant company accounts. It explains how to file company accounts, company accounts filing deadlines, and the main requirements for UK private limited companies. What Are Company Accounts? Company accounts, also known as statutory accounts and annual accounts, are financial statements prepared from a company’s accounting records at the end of its financial year. Depending on your company’s size and circumstances, company accounts may include: A balance sheet that shows the company’s assets and liabilities. A profit and loss account that shows the company’s income, expenses and profit or loss. Notes to the accounts. An auditor’s report, where applicable. A directors’ report, where required. Companies must prepare accounts in accordance with the relevant accounting requirements. Micro-entities and small companies may qualify for simplified accounts and filing options. Who Needs to File Company Accounts? Before discussing how to file company accounts in the UK, it is crucial to know who needs to file accounts with Companies House. Most UK companies, including dormant companies, must file annual accounts with Companies House. The filing requirements depend on the company’s size, status, and eligibility for exemptions. Small Companies For accounting periods beginning on or after 6 April 2025, a company qualifies as small if it meets at least two of these conditions: Annual turnover of no more than £15 million. Balance sheet total of no more than £7.5 million. No more than 50 employees on average. Eligible small companies may benefit from simplified accounts and certain filing or audit exemptions. Micro-entities For accounting periods beginning on or after 6 April 2025, a company usually qualifies as a micro-entity if it meets at least two of these conditions: Annual turnover of no more than £1 million. Balance sheet total of no more than £500,000. No more than 10 employees on average. Eligible micro-entities can prepare simpler accounts and benefit from certain filing and audit exemptions. Note: The two-year rule may apply when determining company size in subsequent financial years, and some companies are excluded from these simplified regimes. Dormant Companies While understanding how to file company accounts in the UK, some businesses often assume that dormant companies don’t need to file company accounts. Typically, a company is dormant for Companies House if it has had no significant accounting transactions during the financial year. HMRC assesses Corporation Tax dormancy separately. Dormant companies must file annual accounts and a confirmation statement with Companies House. Eligible companies can file simpler dormant accounts without a profit and loss account or directors’ report. For more details on Companies House dormancy, visit the official Companies House website. How to File Company Accounts in the UK If you want to know how to file company accounts, the process generally involves these steps. 1. Keep Accurate Accounting Records Keep complete records such as sales and purchase records, receipts, invoices, payroll records, bank statements, and details of the company’s assets and liabilities. 2. Determine Which Accounts You Need Your filing requirements depend on your company’s size and circumstances. For instance, qualifying micro-entities and dormant companies may be eligible for simpler accounts. 3. Prepare the Statutory Accounts Prepare your annual accounts according to the applicable accounting requirements. Statutory accounts generally include a balance sheet, profit and loss account, and notes, although the information required can vary depending on the company’s size and available exemptions. 4. Get the Accounts Approved The next step in how to file company accounts in the UK is to get the accounts. The directors must approve the accounts before they are filed. The balance sheet must include the required director’s name and be signed by a director. 5. File with Companies House Submit your accounts by the applicable deadline. You can file eligible accounts online or by post. You will need your company authentication code for online filing. 6. File your Company Tax Return Separately An important step of how to file company accounts in the UK is to ensure to file your company tax return separately. Note that Companies House accounts and your HMRC Company Tax Return are separate requirements. If HMRC issues your company a notice to deliver a Company Tax Return, you must file it with HM Revenue and Customs (HMRC). The Corporation Tax calculation is based on taxable profits, which can differ from the profit shown in your accounts. From 1 April 2026, Company Tax Returns must be filed using commercial software. Paper filing is allowed only in limited circumstances, such as having a reasonable excuse or filing in Welsh. Are Company Tax Returns Different From Company Accounts? While understanding how to file company accounts in the UK, companies often confuse company accounts with company tax returns. Company accounts and Company Tax Returns are two completely different legal obligations submitted to two different government bodies. Company accounts are the official financial reports that show a business’s financial activity and overall health over 12 months. These are filed with Companies House. On the other hand, a Company Tax Return is a financial document that limited companies and associations submit to HMRC. Usually, company tax returns are due 12 months after the Corporation Tax accounting period ends. How to Register for Corporation Tax? Now that you understand how to file company accounts in the UK, let’s discuss how you can register for Corporation Tax. For a UK limited company, Corporation Tax registration is usually handled when you register the company with Companies House. You can choose to set up Corporation Tax at the same time. If you did not set it up during incorporation, you can add Corporation Tax services to