Guidance

Filing your company's accounts

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

Published 1 August 2014
Last updated 22 October 2018 — see all updates

• From: Companies House

Documents

Company accounts guidance

HTML

Podcast: how to avoid common mistakes on accounts

https://soundcloud.com/user-859571861/accounts-rejection-podcast

Details

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

What are annual accounts?

Send us your company’s accounts online.

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 these if you don’t have them.

If you have a private limited company that doesn’t need an auditor, you could file your Companies House accounts and HMRC company tax return together, using Company Accounts and Tax Online (CATO).

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	Paper only
Initial	Paper only
Audit exemption subsidiary	Paper only

You can find more information about online filing in our guidance.

Published 1 August 2014
Last updated 22 October 2018 + show all updates

1. 22 October 2018 Video added.
2. 25 July 2018 Updated exemptions from audit as a small company
3. 24 July 2018 CIC accounts guidance updated.
4. 4 April 2018 Table added with accounts options for online filing.
5. 21 March 2018 Link to accounts podcast added.
6. 12 February 2018 Guidance updated.
7. 8 December 2017 Note added to section 7.
8. 25 July 2017 Welsh guidance added
9. 10 April 2017 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This revised version of the guidance covers these changes and streamlines the guidance by removing information that is outdated or no longer relevant.
10. 30 June 2016 New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.
11. 21 July 2015 Guidance updated to version 4.5
12. 18 March 2015 Guidance updated from version 4.3 to version 4.4
13. 1 December 2014 Welsh translation added.
14. 1 August 2014 First published.