Company accounts must be filed with Companies House within 9 months of your company’s financial year-end (your accounting reference date).
For new companies, the first accounts deadline is usually 21 months after incorporation.
That’s the headline answer but every UK director eventually realises the rules behind these deadlines aren’t always straightforward. First-year timelines are different, dormant companies have their own requirements, and HMRC operates on an entirely separate system. As an accounting team at Asmat Accountants, we’ve guided hundreds of UK businesses through these deadlines, and this guide reflects exactly how we explain it in real-life practice.
Why Filing Accounts Still Stress Directors Out
If you run a limited company in the UK, there’s a date every year that quietly creeps up on you. It doesn’t matter how seasoned you are when that email lands saying “Your company accounts are due soon”, your stomach drops a little.
We see this all the time at Asmat Accountants.
Some directors get anxious because they’re not sure which deadline applies. Others assume their accountant automatically handles it (sometimes true, sometimes not). A few people even believe that because they haven’t traded much or at all nothing needs to be filed.
But the truth is simple:
Once you create a limited company, the clock starts ticking.
Whether you earn £0 or £1,000,000, Companies House expects those accounts.
This guide breaks everything down deadlines, penalties, mistakes, HMRC vs Companies House, and real expert tips all explained like a UK accountant talking to a client over a cup of tea.
What Are Company Accounts?
Company accounts are your business’s annual financial statement, the official record of your trading activity, financial performance, and year-end position.
They usually include:
- Balance Sheet
- Profit and Loss Statement
- Notes to the Accounts
- Director’s Report (for many companies)
- Audit Report (if required)
Small and micro-entity companies can file simplified formats, but the responsibility remains the same.
At Asmat Accountants, we’ve seen clients underestimate these documents, but they form your legal footprint. They tell HMRC and Companies House:
- whether your business is active
- whether it’s solvent
- whether it’s compliant
- and if it’s being run responsibly
Even if your company is dormant, you still have to file.
Who Must File Company Accounts?
1. Active Limited Companies (Ltd)
Every UK limited company that is trading or has traded must file accounts each year.2. Dormant Companies
Even non-trading companies must submit dormant accounts annually. Not filing dormant accounts is one of the biggest reasons directors get unexpected penalties.3. Small Companies & Micro-Entities
Small businesses have simplified formats but identical deadlines.4. Companies with Zero Revenue
Even if your company made no money, you still need to file.5. Contractor, Freelancer & Side-Hustle Companies
Even small one-person companies must file annually another area where Asmat Accountants sees confusion.Company Accounts Filing Deadlines (Updated for 2026)
1. First-Year Filing Deadline (2026 Updated Examples)
Your first accounting period is often longer than 12 months, which is why you get additional time.
Deadline for first accounts:
21 months after incorporation
Updated Example (2026)
A client incorporated her company on 8 July 2025.
Companies House set her first accounting reference date (ARD) to 31 July 2026.
First accounts deadline:
8 April 2027.
Many directors miss the first deadline because they assume the “9-month rule” applies immediately but it doesn’t.
2. Annual Deadlines (After Year One)
After your first filing, the standard rule applies:
⏳ Annual filing deadline:
9 months after your financial year-end (ARD)
Examples:
ARD 31 March 2026 → file by 31 December 2026
ARD 30 June 2026 → file by 31 March 2027
ARD 31 December 2026 → file by 30 September 2027
3. What Is the Accounting Reference Date (ARD)?
Your ARD is the end of your financial year.
Companies House sets it automatically, but it can be changed.
However, changing it without advice can unintentionally shorten your deadlines.
4. Starting a New Company: How Deadlines Change (2026 Version)
Updated Real Client Example (Asmat Accountants)
Incorporated: 12 February 2025
First ARD: 28 February 2026
First filing deadline: 12 November 2026
This longer window often confuses new directors because the first accounting period may last 13–18 months.
What Happens If You Miss the Deadline?
Companies House penalties are strict and increase rapidly.
📌 Late Filing Penalties (Private Companies):
Up to 1 month late: £150
1–3 months late: £375
3–6 months late: £750
6+ months late: £1,500
Penalties double if you’re late two years in a row.
One client came to Asmat Accountants after filing late by a single day two years consecutively and was shocked when a £150 fine became £300.
Another client assumed her dormant company didn’t need to file.
By the time she noticed her penalties, she owed more than £900 in fines.
Companies House rarely accepts appeals unless exceptional circumstances exist.
How to File Company Accounts
This is the exact approach we use with clients at Asmat Accountants.
1. Finalise Your Bookkeeping
Before you can create accurate company accounts, every transaction needs to be fully updated. That means reviewing your bank statements, matching invoices, organising receipts, posting payroll journals, and recording all business expenses properly. Most directors rely on our bookkeeping services because clean books make the entire year-end process smoother and prevent errors later in your statutory accounts.
2. Complete Year End Adjustments
Once your books are tidy, we move to the adjustments phase the part most business owners never see, but heavily affects your final numbers. This includes recording accruals, allocating prepayments, posting depreciation, calculating tax provisions, and adjusting for director’s loans. If you use our year-end accounts service, we handle all these technical adjustments so your final accounts meet HMRC and Companies House standards.
3. Prepare Statutory Accounts
Your statutory accounts must follow UK GAAP and comply with Companies House formatting. Most businesses rely on accountants because a single formatting error can cause rejection. If your bookkeeping isn’t up to date, it’s best to get support from our bookkeeping services, which help ensure the numbers flowing into your statutory accounts are accurate.
4. Director Approval
Before anything is filed, a director must review the accounts, approve them, and sign off officially. Because directors are legally responsible for any mistakes, many choose to work with expert accountants for accuracy. Our team provides full company accounts support to help you meet every compliance requirement confidently.
5. Submit to Companies House
Once approved, your accounts are submitted electronically to Companies House through secure software. If we’re handling your accounts, we monitor deadlines and manage the entire company accounts filing process, ensuring your submission is accepted the first time.
6. Submit Your Corporation Tax Return (CT600) to HMRC
Submitting your CT600 to HMRC is a separate requirement from Companies House. Many directors confuse the two, which is why our corporation tax filing service ensures everything is sent on time, including iXBRL accounts, computations, and the final CT600.
7. Pay Your Corporation Tax
Your corporation tax bill must be paid 9 months and 1 day after your year-end. Delays lead to interest and penalties, so staying organised is essential. Our corporation tax calculation and small business tax planning services help you estimate and plan ahead for the amount you owe
8. File Your Self Assessment
Directors must complete a Self Assessment tax return if they earn dividends or income outside PAYE. This requirement is separate from company accounts, which is why our self assessment tax return service helps directors avoid errors and HMRC enquiries.
Common Mistakes UK Businesses Make (And How to Avoid Them)
1. Confusing Companies House and HMRC
2. Doing bookkeeping at year-end
3. Not checking or understanding the ARD
4. Assuming “no trading = no accounts”
5. Relying on memory for deadlines
6. Starting the filing process too late
Expert Tips to Stay Compliant (Asmat Accountants’ Advice)
1. Keep Monthly Records
Makes all filings easier.
2. Use Cloud Accounting
Saves time and prevents errors.
3. Set Multiple Reminders
4. Keep Payroll, VAT & CIS Updated
5. Let Your Accountant Manage Deadlines
At Asmat Accountants, we track deadlines for all clients saving them hundreds in penalties every year.
Need Help With Your Company Accounts?
Running a business is enough pressure to let Asmat Accountants handle the deadlines, paperwork, and compliance for you.
Contact Us Today
For filing, tax advice, or full year-end support, message our team and we’ll take care of everything. https://asmataccountants.co.uk/contact-us/
1. How do I find my accounting period?
Check your Companies House record.
Asmat Accountants can confirm it for you.
2. Do dormant companies need to file accounts?
Yes, even dormant companies must file yearly.
3. Are HMRC and Companies House submissions the same?
No.
Companies House = statutory accounts
HMRC = corporation tax return (CT600)
4. Can Asmat Accountants file accounts for me?
Yes — we handle statutory accounts, corporation tax, VAT, payroll, and more.
5. How do small businesses avoid penalties?
Stay organised and let an accountant monitor deadlines.
6. When are first-year accounts due?
21 months after incorporation, unless the ARD is changed.
7. Can I shorten or extend my accounting period?
Yes, but extensions have limitations when speaking to an accountant first.
8. What if I file late more than once?
Penalties double in the second year, even if you’re only one day late.
