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

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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. Video added.
  2. Updated exemptions from audit as a small company
  3. CIC accounts guidance updated.
  4. Table added with accounts options for online filing.
  5. Link to accounts podcast added.
  6. Guidance updated.
  7. Note added to section 7.
  8. Welsh guidance added
  9. 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This revised version of the guidance covers these changes and streamlines the guidance by removing information that is outdated or no longer relevant.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. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.
  11. Guidance updated to version 4.5
  12. Guidance updated from version 4.3 to version 4.4
  13. Welsh translation added.
  14. First published.