What accounts must a UK company file?
Every UK company files annual accounts with Companies House and a company tax return with HMRC, on separate deadlines. Small companies may file reduced accounts, and audit is required only above set size criteria.
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How it works
Accounts follow UK accounting standards and are prepared for the company's accounting reference date. A confirmation statement is filed separately and updates the register rather than the finances.
Commonly mixed up with
Filing accounts and paying tax are different acts with different deadlines, and meeting one does not satisfy the other.
What accounts must a UK company file?
| Knowledge, London | Business and finance |
|---|---|
| Short answer | Every UK company files annual accounts with Companies House and a company tax return with HMRC, on separate deadlines. Small companies may file reduced accounts, and audit is required only above set size criteria. |
| How it works | Accounts follow UK accounting standards and are prepared for the company's accounting reference date. A confirmation statement is filed separately and updates the register rather than the finances. |
| Commonly mixed up with | Filing accounts and paying tax are different acts with different deadlines, and meeting one does not satisfy the other. |
| Last reviewed | 2026-08-08 |
Short questions
- When is audit required?
- Above statutory size thresholds, or when members request it.
- Are small accounts public?
- Filed accounts are published on the register.
- What is a confirmation statement?
- An annual confirmation that the register details are correct.
- Do dormant companies file?
- Dormant accounts are still required.
- Where can I find a firm?
- ICAEW publishes a directory of chartered firms.
Sources
More in this track
- How do you register a company in the UK?
- Can a foreign founder open a UK business bank account?
- When does a UK business have to register for VAT?
- How does UK corporation tax work?
- What does an employer need before hiring in the UK?
- What decides office costs in London?
- Why is London a financial centre?
- What is the difference between a business visit and working in the UK?
- Branch or subsidiary: how does a foreign company enter the UK?
These pages explain how the rules work and link the authority that owns them. They are not legal, tax or immigration advice, and amounts and thresholds change, so open the source before you act.
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