Change of https://www.gov.uk/government/publications/life-of-a-company-annual-requirements

Change description : 2025-12-05 14:04:00: Guidance added for clarity. You’ll need to send your amended CIC accounts to Companies House on paper. You cannot file amended CIC accounts online or using software. [Guidance and regulation]

Showing diff : 2025-08-18 13:13:45.009341448 +00:00..2025-12-05 14:04:42.200643804 +00:00

Guidance

Filing your Companies House accounts

How to prepare and file annual accounts with Companies House for your UK registered company.

Documents

Details

This guidance covers the rules for filing accounts each year at Companies House for UK registered companies.

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

File your accounts on time to avoid a penalty

How to file your accounts

You’ll need your company authentication code.

In the future, you’ll only be able to file accounts with Companies House using commercial software. Read about changes to accounts.

For now, you can also file your company accounts online or send paper accounts to Companies House by post.

The online accounts and Company Tax Return service will close on 31 March 2026.

Type of accounts Options
Unaudited abridged Software, CATO, Find and update company information
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 Software
Initial Software

You can also file certain iXBRL package accounts with Companies House. The accounts must be in a ZIP file format and iXBRL tagged using software. These are:

  • UKSEF accounts for listed companies
  • Welsh accounts with an English translation
  • group package accounts - section 400, parent incorporated under UK law
  • group package accounts - section 401, parent incorporated under non-UK law
  • community interest companies (CIC) accounts
  • audit exempt subsidiary accounts
  • dormant exempt subsidiary accounts
  • limited partnership accounts

For full details, see File your company’s annual accounts with Companies House.

Updates to this page

Published 1 August 2014
Last updated 185 AugustDecember 2025 + show all updates
  1. How to change a company’s ARD – Added more information about changing a company's accounting reference date when you have a filing extension.

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Update history

2025-12-05 14:04
Guidance added for clarity. You’ll need to send your amended CIC accounts to Companies House on paper. You cannot file amended CIC accounts online or using software.

2025-08-18 14:13
How to change a company’s ARD – Added more information about changing a company’s accounting reference date when you have a filing extension.

2025-07-01 12:09
Updated guidance to include changes to accounts under the Economic Crime and Corporate Transparency Act 2023 that will come into effect on 1 April 2027.

2025-04-02 00:01
New company thresholds for accounting periods starting 6 April 2025. You can now file certain iXBRL package accounts with Companies House. The online accounts and Company Tax Return service is closing on 31 March 2026.

2024-10-01 10:06
Micro entities profit and loss exemption statement updated – “These accounts have been prepared in accordance with the micro entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.”

2023-04-05 09:00
You can file interim and initial accounts using software (2023 FRC suite of taxonomies) from 5 April 2023.

2022-03-24 11:23
We can accept certain digital signatures on paper accounts – updated guidance with a link to our policy on digital signatures