Annual accounts and filing
The statutory accounts a company must prepare and file, and the deadlines.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
What it means
Every company must prepare annual accounts and file them at Companies House, and file a company tax return with HMRC.
Why it matters
The deadlines are separate and both carry penalties: normally nine months after the year end for Companies House filing, twelve months for the tax return, and nine months and a day for paying the corporation tax.
What it looks like in practice
Small companies file abridged or filleted accounts, showing less publicly than the full version prepared for members.
What to watch out for
Late filing penalties at Companies House escalate quickly and double if you are late two years running. They are also visible on the public record.
Where to get proper advice
Your accountant. This is exactly the kind of question they answer in ten minutes and most owners never ask.
Where to read more
Last reviewed 2026-08-28 by Fiducia Together · Next review due 2027-08-28
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
Fiducia Together