Annual Accounts Filing Deadline: What UK Companies Must File and When

Every private limited company in the UK must file annual accounts with Companies House each year. The deadline is 9 months after your accounting year end — and unlike HMRC, Companies House imposes automatic financial penalties the moment you are even one day late.

This guide covers who needs to file, the exact deadlines for common year-end dates, penalties, and what many small business owners get confused about.

What are annual accounts?

Annual accounts (also called statutory accounts) are a formal financial summary of your company for the year. They include:

• A balance sheet showing what the company owns and owes
• A profit and loss account showing income and expenses
• Notes to the accounts
• A director's report (unless you qualify as micro-entity)

They must be prepared to the standard required for your company size — micro-entity, small, medium, or large — under the Companies Act 2006.

The deadline: 9 months after your year end

For private limited companies (Ltd), the deadline is 9 calendar months after the end of your accounting reference period (your company's financial year end).

Common year-end dates and their 2026 filing deadlines:

Accounting year end	Filing deadline (Companies House)
31 March 2025	31 December 2025
30 April 2025	31 January 2026
31 May 2025	28 February 2026
30 June 2025	31 March 2026
31 July 2025	30 April 2026
31 August 2025	31 May 2026
30 September 2025	30 June 2026
31 October 2025	31 July 2026
30 November 2025	31 August 2026
31 December 2025	30 September 2026
31 January 2026	31 October 2026
28 February 2026	30 November 2026
31 March 2026	31 December 2026

Public limited companies (PLCs) have a shorter window: 6 months after year end.

Automatic penalties — no discretion

Companies House applies penalties automatically, even for one day late. There is no grace period and no "first offence" discount. The penalty doubles if you are late two years in a row:

How late	Private company (Ltd)	If late 2 years running
Up to 1 month	£150	£300
1–3 months	£375	£750
3–6 months	£750	£1,500
More than 6 months	£1,500	£3,000

In extreme cases of persistent non-filing, Companies House can take steps to strike off your company.

Annual accounts vs Corporation Tax return — what is the difference?

This is one of the most common points of confusion for small business owners. They are separate obligations:

• Annual accounts → Companies House (9 months after year end). This is a public record.
• Corporation Tax return (CT600) → HMRC (12 months after year end). This is your tax calculation.
• Corporation Tax payment → HMRC (9 months and 1 day after year end for small companies).

Note that your Corporation Tax payment is actually due before you file your Corporation Tax return. Both are separate from your Companies House accounts filing.

Confirmation Statement (formerly Annual Return)

Separate to annual accounts, every company must also file an annual Confirmation Statement with Companies House. This confirms your registered details — directors, shareholders, registered address — are up to date. It is due within 14 days of the anniversary of your incorporation date (or the date of your last confirmation statement).

The filing fee is currently £34 online. Missing it carries the same strike-off risk as missing your accounts.

Tips for not missing your accounts deadline

1. Set a calendar reminder 3 months before your deadline — give your accountant enough time
2. Use Companies House WebFiling to check your filing history and current deadlines at any time
3. Make sure your bookkeeping is up to date throughout the year — last-minute scrambles cause late filings
4. If you use the VAT Margin Scheme, ensure your stockbook records are reconciled correctly before your accountant starts the accounts

Accurate, timely records throughout the year — not just at year end — are the single biggest factor in avoiding late filing penalties. AutoVAT keeps your VAT Margin records up to date automatically, so your accountant has everything they need when your year-end approaches.