Year End Accounts Deadline UK What Directors Need to File at Companies House and HMRC
Miss a filing deadline and the problem rarely stays small. A late set of accounts can mean automatic penalties, HMRC interest, loss of good standing at Companies House, and avoidable stress when applying for finance or renewing contracts.
For UK limited company directors, the key is knowing which accounts go where, when they are due, and what size category your company falls into. Companies House and HMRC both need information after the end of your company’s financial year, but they do not ask for the same thing.
This guide explains the year end accounts deadline UK directors usually need to work to, the difference between Companies House and HMRC filing, and how micro-entity and small company accounts compare.
This article is for general information only and is not tax or legal advice. Always check current Companies House and HMRC guidance or speak to an accountant about your company’s position.
What year-end accounts are and why they matter
Year-end accounts are the financial statements prepared after your company’s accounting year ends. They show how the company performed and what it owned and owed at the year end.
For a UK limited company, the accounts usually help meet two different obligations:
Filing body | What they usually need | Main purpose |
Companies House | Statutory accounts | Public record and company compliance |
HMRC | Company Tax Return and accounts | Corporation Tax calculation and tax compliance |
Companies House and HMRC are separate. Filing with one does not always mean you have met the other obligation.
A common mistake is assuming that submitting accounts to Companies House also deals with HMRC. In most cases, HMRC still needs a Company Tax Return, usually known as a CT600, with the company’s accounts and Corporation Tax computations.
Your Year End Accounts are not just a compliance task. Banks, lenders, investors, suppliers, landlords, and buyers may also look at them. Clean, timely accounts make the company easier to assess.
The key filing deadlines for UK limited companies
Most private limited companies have three dates to track after the financial year end:
Companies House accounts deadline
HMRC Company Tax Return deadline
Corporation Tax payment deadline
They are related, but they are not the same.
Companies House accounts deadline
For a private limited company, annual accounts are normally due at Companies House 9 months after the company’s accounting reference date.
The accounting reference date is the date your company’s financial year ends. For example, if your company year end is 31 March, the Companies House accounts deadline is usually 31 December.
For a company’s first accounts, the deadline can work differently. Private companies usually need to file first accounts within 21 months of incorporation, or 3 months from the accounting reference date, whichever is later.
That first period can catch directors out because the first accounts may cover more than 12 months. If the first accounting period is longer than expected, the deadline may not feel obvious from the calendar alone.
HMRC Company Tax Return deadline
HMRC usually requires a Company Tax Return within 12 months after the end of the accounting period.
A Company Tax Return normally includes:
The CT600 tax return
Statutory accounts
Corporation Tax computations
Details of tax adjustments
The Corporation Tax payment deadline is earlier than the filing deadline for many companies. For most small companies, Corporation Tax is usually due 9 months and 1 day after the end of the accounting period.
That means the tax may need to be paid before the CT600 filing deadline.
A simple deadline example
If a private limited company has a year end of 31 March:
Obligation | Typical deadline |
Companies House accounts | 31 December |
Corporation Tax payment | 1 January |
HMRC Company Tax Return | 31 March the following year |
This example assumes a standard private limited company and a normal 12-month accounting period. Some companies have different rules, especially if they are large, dormant, newly incorporated, or have changed their year end.
What to file at Companies House
Companies House keeps the public register of UK companies. The accounts filed there become part of the company’s public record.
What you file depends on the company’s size, activity, and eligibility for exemptions. A typical Companies House filing may include:
Balance sheet
Profit and loss account, where required
Notes to the accounts
Directors’ report, where required
Auditor’s report, unless audit exemption applies
Director approval and signature on the balance sheet
Many small private companies qualify for audit exemption, but directors still need to make sure the accounts meet the relevant legal requirements.
Micro-entity accounts
Micro-entity accounts are a simplified form of accounts for the smallest companies that meet the qualifying conditions.
They usually contain less detail than small company accounts. They may be suitable for companies with very simple activity, few transactions, and no need to show detailed public information.
Micro Entity Accounts can reduce the filing burden, but they are not always the best fit. A company that wants finance, grants, investment, or supplier credit may benefit from fuller accounts, even if it qualifies for the micro-entity regime.
Small company accounts
Small company accounts are more detailed than micro-entity accounts. They may include more notes and give a clearer picture of financial performance.
A company may qualify as small if it meets the relevant Companies Act size tests. These tests look at measures such as turnover, balance sheet total, and average number of employees.
Small company accounts can be useful where the company needs to show more information to outside parties. They may also be more suitable if the business has stock, loans, fixed assets, related party transactions, or more complex activity.
Micro entity vs small company accounts
The phrase micro entity vs small company accounts usually comes up when directors want the simplest compliant option. The answer is not only about saving time. It is also about how much financial detail the company is prepared to place on public record, and how much detail others may expect to see.
Question | Micro-entity accounts | Small company accounts |
Are they simpler? | Yes, usually the simplest option | More detailed |
Are they public? | Yes, once filed at Companies House | Yes, once filed at Companies House |
Best for | Very small, simple companies | Growing or more complex companies |
May help with finance applications | Sometimes less helpful | Often more useful |
Requires eligibility | Yes | Yes |
Companies House filing rules have also been changing as part of wider UK company law reforms. Before filing, check the current Companies House requirements for your company category, especially around what information must be included on the public register.
What to send to HMRC
HMRC uses your company’s accounts to check the Corporation Tax position. The HMRC filing is usually more detailed than the version filed at Companies House because it includes the tax return and tax calculations.
A standard HMRC submission usually includes:
CT600 Company Tax Return
Full statutory accounts
Corporation Tax computation
Tax adjustments
Claims, allowances, and reliefs where relevant
The tax computation reconciles accounting profit to taxable profit. This matters because the profit shown in the accounts is not always the same as the profit taxed by HMRC.
For example, some expenses may appear in the accounts but not be deductible for Corporation Tax. Capital allowances may replace depreciation for tax purposes. Losses, research and development claims, loan relationships, and director transactions may also affect the tax calculation.
HMRC filing is not public
Unlike Companies House accounts, HMRC submissions are not placed on the public company register.
This difference matters. Some companies file reduced information at Companies House but still send fuller accounts and computations to HMRC.
Dormant companies still need care
A dormant company may have lighter filing duties, but directors should not ignore deadlines. Companies House may still expect dormant accounts. HMRC may also need to know if the company is dormant for Corporation Tax purposes.
Do not assume that having no trade means there is nothing to file. Check both Companies House and HMRC records.
What happens if you miss a deadline
Late filing can create penalties even if the company has no tax to pay.
Companies House late filing penalties
Companies House applies automatic civil penalties when accounts are filed late. For private companies, the penalties increase the later the accounts are filed.
Typical penalty bands include:
How late the accounts are | Private company penalty |
Up to 1 month | £150 |
More than 1 month and up to 3 months | £375 |
More than 3 months and up to 6 months | £750 |
More than 6 months | £1,500 |
If accounts are late in two successive financial years, the penalty can be doubled.
Late filing can also lead to more serious consequences. Companies House may take steps to strike the company off the register if it appears inactive or non-compliant. Directors can also face enforcement action in some cases.
HMRC late filing penalties
HMRC can charge automatic penalties if the Company Tax Return is late.
Common penalties include:
£100 if the return is 1 day late
A further £100 if it is 3 months late
Further tax-based penalties if it remains late after 6 and 12 months
HMRC can also charge interest on late paid Corporation Tax. If tax remains unpaid, HMRC may take debt collection action.
Late filing also increases the chance of HMRC queries because the company’s tax affairs become harder to reconcile.
Filing late can create knock-on problems
The direct penalties are only part of the issue. Late accounts can hurt the company in other ways.
For example:
A lender may delay or reject an application
A landlord may ask for updated accounts before renewing a lease
A supplier may reduce credit terms
A buyer may see the company as higher risk
A director may struggle to get reliable management figures
The cost of late accounts is not always just the penalty notice.
A practical year-end accounts checklist
A simple process can prevent most deadline problems. The best time to start is not the week before the Companies House deadline. Start soon after the company year end.
Use this checklist as a practical companies house filing guide and HMRC preparation list.
1. Confirm the company year end
Check the accounting reference date at Companies House. Do not rely on memory, especially for a first accounting period or a company that has changed its year end.
Make a note of:
Companies House accounts deadline
Corporation Tax payment deadline
HMRC Company Tax Return deadline
2. Reconcile the bookkeeping
Before accounts can be prepared, the bookkeeping needs to be clean.
Check:
Bank balances
Sales invoices
Purchase invoices
Payroll records
VAT returns, if registered
Loan accounts
Director transactions
Stock or work in progress
Fixed asset purchases and disposals
Unreconciled bookkeeping slows everything down. It also increases the risk of tax errors.
3. Review director loan accounts
Director loan accounts often cause avoidable problems. If a director has taken money from the company that is not salary, dividend, reimbursement, or repayment of money owed, it may create a director’s loan balance.
That balance can affect the accounts and the Corporation Tax position. It may also need disclosure.
4. Check dividends were legal
Dividends can only be paid from available profits. If dividends were taken without enough distributable profit, the accounts may need careful treatment.
Keep records of dividend vouchers and board minutes. These do not need to be complicated, but they should exist.
5. Gather payroll and benefits records
If the company runs payroll, check salary, PAYE, National Insurance, pension contributions, and benefits.
Benefits and expenses can affect payroll reporting and Corporation Tax. Company cars, medical insurance, travel costs, and homeworking payments may need review.
6. Decide which accounts format applies
Check whether the company qualifies as micro-entity, small, dormant, or another category. Do not choose the shortest filing option without thinking about the company’s future needs.
A very simple company may prefer micro-entity accounts. A company seeking finance may prefer small company accounts with more detail.
7. Approve the accounts properly
Directors are responsible for approving the accounts. The balance sheet must be approved and signed on behalf of the board.
Even when an accountant prepares the accounts, directors remain responsible for making sure they are accurate and filed on time.
8. File with the right body
File the Companies House accounts by the Companies House deadline.
File the Company Tax Return, accounts, and computations with HMRC by the HMRC deadline.
Pay Corporation Tax by the Corporation Tax payment deadline.
These steps are easy to mix up because they refer to the same financial year. Keep them separate.
How directors can avoid last-minute filing pressure
The simplest way to avoid penalties is to create a filing timetable as soon as the year ends.
A good working pattern looks like this:
When | What to do |
Month 1 after year end | Finish bookkeeping and collect missing records |
Months 2 to 3 | Review balances, loans, payroll, VAT, and dividends |
Months 3 to 5 | Prepare draft accounts and tax computations |
Months 5 to 7 | Review, approve, and amend if needed |
Before month 9 | File Companies House accounts and arrange tax payment |
Before month 12 | File HMRC Company Tax Return if not already filed |
Many companies file the HMRC return earlier than the 12-month deadline once the accounts and tax computation are ready. That can give more certainty over tax and reduce the risk of missing a date.
Accounting software helps, but software alone does not decide how to treat unusual transactions. Keep explanations and supporting records for anything outside normal trading.
The main takeaway for directors
The Companies House accounts deadline and the HMRC Company Tax Return deadline are separate. For many UK private limited companies, the Companies House deadline is 9 months after the year end, Corporation Tax is usually due 9 months and 1 day after the accounting period ends, and the HMRC return is due 12 months after the accounting period ends.
The safest approach is to work backwards from those dates. Confirm the year end, clean up the bookkeeping, choose the right accounts format, review tax early, approve the accounts, and file with both Companies House and HMRC.
Directors do not need to leave year-end filing to the last month. A clear timetable turns it from a deadline panic into a routine compliance task.
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