Your company has two filings with Companies House every year: annual accounts and a confirmation statement. If the accounts go in late, the penalty starts at £150.
HMRC runs on a separate timetable. It wants the Company Tax Return within 12 months, and the tax itself within nine months and a day. People mix those dates up all the time.
This guide pulls the deadlines and penalties together in one place.
Quick answer
File annual accounts nine months after your financial year end. File a confirmation statement every 12 months, within 14 days of the review period ending. Verify your identity and use your personal code. Report changes to directors, addresses and shares as they happen.
What you have to file with Companies House
Two filings happen every year. Annual accounts show the company’s financial position. A confirmation statement checks that the public register is still correct. You also need to report changes as they happen. Director changes, registered office changes, share issues and PSC changes all need filing when they occur.
The clock starts on the day you incorporate. If you need the setup step, see our guide to registering with Companies House.
Here is the full list:
- First annual accounts: once, 21 months after registration
- Annual accounts: every year, 9 months after the financial year end
- Confirmation statement: every year, 14 days after the review period ends
- Identity verification: once, then kept up to date, with your next confirmation statement
- Change of director: when it happens, within 14 days
- Change of registered office: when it happens, within 14 days
- Share allotments: when they happen, within 1 month
- PSC changes: 14 days to record, then 14 more days to file
Dormant companies still file. Trading status does not change that.
When annual accounts are due
Annual accounts are due nine months after the financial year end, except for the first return. First accounts are due 21 months after the registration date. That longer window exists because the first accounting period runs for more than 12 months. Companies House does not extend the deadline.
GOV.UK lists the filing deadlines for a private company.
HMRC works on a different timetable:
- Annual accounts: Companies House, 9 months after the year end
- Corporation Tax payment: HMRC, 9 months and 1 day after the period ends
- Company Tax Return: HMRC, 12 months after the period ends
Read those dates carefully. The tax payment comes before the return is due.
You can register a limited company at any point in the year. Directors who start mid year often assume one deadline covers everything. It does not.
What a confirmation statement does
A confirmation statement checks that the public record is still accurate. It confirms your registered office, directors, shareholders, PSCs and SIC codes. You file it at least once every 12 months, within 14 days of the review period ending. It costs £50 online and £110 on paper.
It is not a set of accounts. It contains no financial figures.
The current Companies House fees set the online filing fee at £50. Paper filing costs £110. That guidance was updated on 2 July 2026.
If nothing changed during the year, you still file. The point of the statement is to confirm that nothing changed.
What identity verification adds
Identity verification became mandatory on 18 November 2025. Directors verify once and receive a Companies House personal code. You then use that code with your next confirmation statement. PSCs who are not directors verify within the first 14 days of their birth month.
This is the newest duty and the one directors often miss. GOV.UK explains it under identity verification.
The check runs through GOV.UK One Login. You complete it once as an individual, not once per company.
A director of three companies uses the same personal code for all three. Get the code first, then file.
What else you report during the year
Report anything that changes the public record. New directors and resigned directors both count. So do a new registered office or registered email address. Share allotments and PSC changes also count. Most of these have a 14 day deadline. Share allotments have one month.
These are the filings that get missed, because nothing prompts them. No annual reminder arrives when a director resigns.
The practical fix is simple. Deal with changes to directors or addresses in the same week.
Late event filings rarely bring a fixed penalty, but they do leave the public record wrong. That causes problems with banks and lenders.
What happens if you file late
Late accounts bring an automatic penalty. It starts at £150 if you are up to one month late. It reaches £1,500 if you are more than six months late. File late two years in a row and the penalty doubles. Keep missing deadlines and Companies House can strike the company off.
GOV.UK publishes the late filing penalties as a table:
- Up to 1 month: £150
- 1 to 3 months: £375
- 3 to 6 months: £750
- More than 6 months: £1,500
The doubling rule is the part that hurts. Two late years in a row turns £150 into £300 and £1,500 into £3,000.
The penalty is automatic. It applies whether or not the company traded. Profit does not change it.
Who is responsible if an accountant files for you?
You are. A director stays legally responsible for the company’s records, accounts and filings. Handing the work to someone else does not move the duty. That stays true even when an accountant files everything. Companies House sends the penalty to the company. The director still answers for the missed deadline.
Most directors use an accountant, and that is sensible. It still does not change who carries the duty.
Two habits help. Keep the deadlines in your own calendar, and confirm that each filing has been accepted.
Filing is only one part of the wider job. A separate guide covers company director responsibilities in full.
Keeping the calendar clean
Write four dates in your calendar the week you incorporate: year end, accounts deadline, confirmation statement date and tax payment date.
Then check the register once a year. Old addresses and former directors stay on the public record, and banks and lenders notice them.
DASA’s limited company registration service sets the company up. We keep the filing calendar running afterwards. Tell us your year end date and how many directors you have. Get a quote and we’ll send you our current pricing.
This article gives general information about Companies House filing duties. It is not financial, tax or legal advice. Every company is different. Speak to a qualified accountant about your own situation.
Frequently asked questions
What must a limited company file with Companies House?
Annual accounts and a confirmation statement every year. On top of those, you report changes as they happen. New or resigned directors, a change of registered office, share allotments and PSC changes all need filing.
When are Companies House accounts due?
Nine months after your financial year end. First accounts are due 21 months after the date you registered, because a first accounting period usually runs longer than twelve months.
What is a confirmation statement and how much does it cost?
It confirms your registered office, directors, shareholders, PSCs and SIC codes are still right. You file it at least every twelve months, within fourteen days of the review period ending. It costs £50 online and £110 on paper.
What are the penalties for filing accounts late?
£150 up to one month late, £375 from one to three months, £750 from three to six months, and £1,500 beyond six months. File late two years in a row and the penalty doubles.
Do directors have to verify their identity at Companies House?
Yes. Identity verification became mandatory on 18 November 2025. You verify once through GOV.UK One Login, get a personal code, and give that code with your next confirmation statement.