Filings
UK Ltd Annual Filings: What Every Company Must File
November 12, 2026 · 6 min read · By the CAP team
The yearly filings for a UK limited company: confirmation statement, annual accounts, CT600 and Corporation Tax, with deadlines, penalties and dormant rules.
Every UK limited company has four yearly jobs: a confirmation statement and annual accounts filed with Companies House, and a Company Tax Return (CT600) and any Corporation Tax due paid to HMRC. They apply even if the company made no money. Here is what each one is, when it is due and what happens if it is late.
Confirmation statement
The confirmation statement confirms that the company's details on the public register are correct: its registered office, directors, shareholders and people with significant control. You file it at least once every 12 months. At the time of writing, the online filing fee is £50.
Annual accounts
A private company files accounts with Companies House within 9 months of the end of its financial year. A new company's first accounts are due 21 months after it was incorporated. Small companies can file simpler accounts, but they still have to file.
Late accounts get an automatic penalty for a private company: £150 if up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 after that. The penalty doubles if accounts are late two years in a row.
Company Tax Return (CT600)
The CT600 tells HMRC the company's profit and the Corporation Tax due. It is due 12 months after the end of the accounting period. A late return gets a £100 penalty, another £100 after 3 months, and more after that.
Paying Corporation Tax
For most small companies, Corporation Tax must be paid 9 months and 1 day after the end of the accounting period. That is earlier than the return deadline, which surprises many founders. The main rate is 25%, with a 19% small profits rate for profits of £50,000 or less.
What if my company had no income?
A dormant company, one with no significant transactions, still files a confirmation statement and dormant accounts with Companies House. If HMRC has told the company it does not need to file a CT600, it does not, but it must tell HMRC when it starts trading.
What changed recently?
- Identity verification: since 18 November 2025, directors and people with significant control must verify their identity with Companies House. Existing directors confirm it when the company files its next confirmation statement.
- Fees: Companies House fees rose on 1 February 2026, including incorporation and the confirmation statement.
How to never miss a date
Put every date in one calendar as soon as the company is formed, with a reminder well before each one. Our compliance calendar does this for you: a reminder 1 month before each date and a last one 1 week before, on WhatsApp and by email. We can also prepare and file the accounts and returns, in-house or with our licensed accounting partners.
Questions people ask
When is a UK company's confirmation statement due?
At least once every 12 months. Companies House shows your next due date, and you have 14 days after the review date to file.
What is the penalty for late company accounts?
For a private company: £150 up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 after 6 months. It doubles if accounts are late two years in a row.
Does a dormant company need to file accounts?
Yes. A dormant company still files dormant accounts and a confirmation statement with Companies House every year.