UK compliance filing for limited companies: the complete 2026 guide
A practical guide for micro-entity directors preparing accounts and Corporation Tax filings. Find your deadlines, understand what each authority needs and work through a checklist at your own pace.
Four dates, not one deadline
Accounts, the confirmation statement, tax payment and the CT600 follow different clocks. Check your company’s own accounting reference date, review period and tax accounting periods.
| Obligation | Authority | Typical deadline |
|---|---|---|
| Annual accounts | Companies House | Normally 9 months after the accounting reference date for a private company. First accounts are generally due 21 months after incorporation, or 3 months after the accounting reference date if later. |
| Confirmation statement | Companies House | At least once every 12 months, within 14 days after the review period ends. |
| Corporation Tax payment | HMRC | Normally 9 months and 1 day after the Corporation Tax accounting period ends. Large companies may need to pay in instalments. |
| Company Tax Return (CT600) | HMRC | Normally 12 months after the Corporation Tax accounting period ends. A CT600 period cannot exceed 12 months; a longer period of accounts may require two returns. |
VAT, PAYE and Self Assessment are separate regimes; this calendar does not replace their deadlines.
Companies House is not HMRC
Sending accounts to one authority does not automatically complete the other authority’s filing. Paying the tax is another distinct obligation.
| Question | Companies House | HMRC |
|---|---|---|
| What's filed | Statutory annual accounts and a confirmation statement. | CT600, supporting accounts and tax computations; tax is paid separately. |
| Purpose | Reports company accounts and confirms details on the register. | Reports taxable profits and calculates Corporation Tax. |
| Visibility | Filed accounts and register information are generally public. | Tax returns are not published on the Companies House register. |
| Typical deadline | Accounts: 9 months after the accounting reference date for a private company. Confirmation statement: within 14 days after the review period. | CT600: 12 months after the tax period. Tax payment: normally 9 months and 1 day after it. |
| Late consequences | Separate late-accounts penalties; confirmation-statement failures can lead to enforcement. | Separate CT600 filing penalties and possible interest on late tax. |
Companies House has announced a move to software-only accounts filing. Check current GOV.UK guidance for the timeline and available filing routes.
Could you use FRS 105?
For accounting periods beginning on or after 6 April 2025, a company generally meets the micro-entity size test by satisfying at least two of these three limits:
What changes in the accounts?
FRS 105 uses a simplified balance sheet and fewer notes. It does not permit fair value accounting. It does not remove your Corporation Tax filing or payment obligations.
If your company is larger
The small-company size test generally requires two of three limits: turnover of £15 million or less, balance sheet total of £7.5 million or less, and an average of 50 or fewer employees. The applicable accounts regime still needs checking.
Exclusions apply even where size limits are met. Qualification generally considers two consecutive years, with special first-year rules. Read more about micro-entity accounts and small-company accounts. If your company is dormant, it still normally files Companies House accounts; a CT600 is generally required only if HMRC has issued and not withdrawn a notice to deliver a return.
Your interactive compliance checklist
Use this browser-local checklist to plan your work. Checking a task does not complete a statutory filing.
The compliance workflow
- Keep records
- Year end
- Prepare accounts
- Tax computation
- File CH
- File CT600
- Pay tax
Your working checklist
0 of 14 tasks checked
Before year end
Maintain the transaction and supporting records needed to prepare the accounts.
Identify the accounting reference date and relevant Corporation Tax accounting period.
Locate the company number, Corporation Tax UTR and Companies House authentication code where applicable.
After year end — prepare
Review balances, supporting records and the year-end position.
Consider eligibility, exclusions and the usual two-year rule before selecting micro-entity or small-company accounts.
Check the P&L, balance sheet, retained earnings, tax adjustments and Corporation Tax calculation.
File with Companies House
Keep the Companies House submission outcome or receipt with the company records.
File it within 14 days after the end of its review period; it is separate from annual accounts.
File with HMRC
A period of accounts over 12 months may require more than one CT600.
Review the CT600 and any required accounts, computation and supplementary pages before submission.
For companies that are not large, payment is normally due 9 months and 1 day after the accounting period ends.
Ongoing
Follow up on rejected filings and keep confirmation of accepted submissions.
Review Companies House deadlines for directors and PSCs relevant to the company.
VAT, PAYE and personal Self Assessment have their own rules and deadlines.
Different filings, different penalties
These regimes are separate. The tables describe private-company accounts and CT600 returns; check the applicable rules for your own circumstances.
Companies House: late accounts
| How late? | Penalty |
|---|---|
| Up to 1 month | £150 |
| More than 1 month, up to 3 months | £375 |
| More than 3 months, up to 6 months | £750 |
| More than 6 months | £1,500 |
These amounts double if accounts are late in two successive financial years.
HMRC: late CT600
| How late? | Usual penalty | Three successive late returns |
|---|---|---|
| Late return | £200 | £1,000 |
| More than 3 months late | Further £200 | Further £2,000 |
| 6 months late | 10% of unpaid tax may apply | 10% of unpaid tax may apply |
| 12 months late | A further 10% of unpaid tax may apply | A further 10% of unpaid tax may apply |
The increased fixed penalties apply where the return’s filing date is on or after 1 April 2026. Tax-geared penalties depend on unpaid tax. Interest may also apply if Corporation Tax is paid late.
Common mistakes worth catching early
The balance sheet does not balance
Check assets, liabilities, share capital and reserves before filing.
Profit and retained earnings do not reconcile
Carry the year's profit or loss through to closing retained earnings.
The wrong accounts regime is selected
Check the relevant period's size tests, exclusions and presentation rules.
A CT600 period exceeds 12 months
Longer accounts periods may need two Corporation Tax returns.
The UTR or company number is wrong
Verify each identifier against the relevant authority's records.
The Companies House authentication code is missing
Have the correct code ready before attempting the accounts submission.
Disallowable expenses are treated as tax deductions
Adjust accounting profit for expenses that are not deductible for Corporation Tax.
Read about allowable and disallowable expensesTax is paid on the later CT600 deadline
The usual tax payment deadline falls before the return deadline.
Companies House filing is assumed to file the CT600
Check and track the HMRC submission separately.
Manual filing vs WeFile
You can prepare your own filings. The difference is how you organise the figures, checks and separate submissions—not who is responsible for their accuracy.
| Task | Doing it manually | Using WeFile |
|---|---|---|
| Prepare P&L and balance sheet | Prepare figures and statutory accounts yourself. | Enter or import figures in a guided accounts workflow. |
| Reconciliation checks | Check balances and retained earnings yourself. | Automatic P&L and balance sheet checks before submission. |
| Corporation Tax calculation | Calculate tax and any marginal relief yourself or with separate tools. | Automatic Corporation Tax calculation, including marginal relief where applicable. |
| iXBRL tagging | Produce appropriately tagged documents using suitable software. | Generate iXBRL accounts and computations for supported filings. |
| CT600 and Companies House accounts | Prepare and submit to each authority using its available route. | Prepare both in one workflow; track the separate submissions. |
| Deadline tracking | Keep your own calendar for each obligation. | See upcoming filing deadlines; verify your company's actual dates. |
| Trial balance import | Transfer figures from your records into your chosen filing tools. | Import from Xero, QuickBooks Online, FreeAgent or CSV. |
| Cost | Depends on your chosen tools and filing routes; check their current charges. | WeFile price per filing: ... dormant or ... trading. Check the filing type and current price before purchase. |
A dormant company generally needs a CT600 only if HMRC has issued and not withdrawn a notice to deliver a return. Supported filing types and accounts requirements vary.
How WeFile’s wizard simplifies CT600 and balance sheet preparation
Add your company
Enter its Companies House number and check the company details.
Bring in the figures
Import a trial balance where supported, or enter your figures in the wizard.
Check the calculations
Review the generated P&L, balance sheet checks and Corporation Tax calculation.
Review the documents
Check the accounts, tax computation and CT600 before making any submission.
Submit and track each filing
Send supported accounts to Companies House and the CT600 to HMRC as separate submissions.
Ready to prepare your filing?
Review your figures and deadlines before submitting. If you need advice on your tax position, consult a qualified professional.