Guidance

Filing your Companies House accounts

Rules and requirements on filing annual accounts at Companies House for companies registered in the UK.

From:
Companies House
Published
1 August 2014
Last updated
524 AprilMarch 20232022 — See all updates

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Companies House accounts guidance

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Details

This guidance is for directors, secretaries and persons acting as advisers to UK registered companies. It covers the rules governing the filing of accounts for UK registered companies.

All companies must file annual accounts with Companies House - even if you’re dormant or not trading.

Coronavirus (COVID-19)

If you need more time to file your accounts, you may be able to apply for a 3-month extension.

Companies that are eligible and cite issues around COVID-19 in their application will be granted an extension.

Companies that have already had their accounts deadline extended may not be eligible, as the law only allows a maximum filing period of 12 months.

It’s important to check if you’re eligible for an extension and to apply for an extension before your deadline. You must file your accounts on time or you’ll receive a late filing penalty.

Check your filing deadlines on Companies House service (CHS). The deadlines on CHS are up to date, so you do not need to contact us to find out when your filing deadline is.

File online

File your company’s accounts online.

It’s taking much longer than usual to process paper documents sent to us by post.

What you can file online

You can use our Companies House Service, or WebFiling to send us some accounts types.

You’ll need a Companies House password and authentication code. You can register for online filing if you do not have them.

If you have a private limited company that does not need an auditor, you could use the company accounts and tax online (CATO) service to file your Companies House accounts and HMRC company tax return together.

You can send us most types of accounts using third-party software.

Type of accounts Options
Unaudited abridged Software, CATO, Companies House Service
Dormant Software, CATO, WebFiling (if not previously traded)
Micro entity Software, CATO, WebFiling
Full unaudited Software, CATO
Audited abridged Software
Full audited Software
Small audited Software
Medium audited Software
Group Software
Interim SoftwarePaper only
Initial SoftwarePaper only
Audit exemption subsidiary Paper only

See our online filing guidance.

Published 1 August 2014
Last updated 524 AprilMarch 20232022 + show all updates

  1. You can file interim and initial accounts using software (2023 FRC suite of taxonomies) from 5 April 2023.

  2. We can accept certain digital signatures on paper accounts – updated guidance with a link to our policy on digital signatures

  3. The automatic extensions granted by the Corporate Insolvency and Governance Act have come to an end.

  4. The automatic extensions granted by the Corporate Insolvency and Governance Act will come to an end for filing deadlines that fall after 5 April 2021.

  5. Updated guidance in accordance with the end of UK transition. Removed any references to SEs, EEIGs, EC Directives.

  6. CICs guidance updated

  7. Video added.

  8. Updated exemptions from audit as a small company

  9. CIC accounts guidance updated.

  10. Table added with accounts options for online filing.

  11. Link to accounts podcast added.

  12. Guidance updated.

  13. Note added to section 7.

  14. Welsh guidance added

  15. The Companies, Partnerships & Groups (Accounts & Reports) Regulations 2015 introduced a number of changes to accounts filing requirements. This revised version of the guidance covers these changes and streamlines the guidance by removing information that is outdated or no longer relevant.

  16. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.

  17. Guidance updated to version 4.5

  18. Guidance updated from version 4.3 to version 4.4

  19. Welsh translation added.

  20. First published.