Guidance

Life of a company: annual requirements

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

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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.

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 This guidance covers these changes and streamlines the guidance by removing information that is outdated or no longer relevant.

Published 1 August 2014
Last updated 8 December 2017 + show all updates
  1. Note added to section 7.
  2. Welsh guidance added
  3. 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This revised version of the guidance covers these changes and streamlines the guidance by removing information that is outdated or no longer relevant.
  4. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.
  5. Guidance updated to version 4.5
  6. Guidance updated from version 4.3 to version 4.4
  7. Welsh translation added.
  8. First published.