Filing company accounts and tax returns if you previously used the HMRC online service
Find out how to file your accounts and Company Tax Return if you previously used the HMRC online service that closed on 31 March 2026.
The ‘File your accounts and Company Tax Return’ online service closed on 31 March 2026.
From 1 April 2026 you should use commercial software to file annual accounts and Company Tax Returns with HMRC.
You can only file a paper Company Tax Return if you:
- have a reasonable excuse
- are filing in Welsh
You can file your Companies House accounts in other ways.
Using commercial software
Commercial software suppliers
These commercial software suppliers can produce one or more elements of a Company Tax Return with HMRC. You should consider which elements you need and make sure the software you choose allows you to file:
- a CT600
- a Corporation Tax computation
- your company accounts
Companies House software
You need to continue to file annual accounts with Companies House.
Find the list of software providers to manage your company accounts and returns.
Making changes to or re-filing a rejected return
If you want to make changes to a previous submitted return or re-file a rejected return, you can:
- use commercial software
- write or send a paper return to the Corporation Tax office
- use an agent
If you want to change or correct your accounts with Companies House, you need to use software or send paper accounts by post.
Other ways to file
You can file a paper return with HMRC if you have a reasonable excuse or want to file in Welsh. Otherwise, you must file online.
You may file annual accounts online with Companies House or send paper accounts by post.
Where to send paper accounts
Companies House main office
Crown Way
Cardiff
CF14 3UZ
Filing exemptions
You may be able to apply for a Corporation Tax filing exemption if you are a charity, community amateur sports club, or flat management company, and your company or organisation is dormant.
You still need to file accounts with Companies House annually even if your company is dormant.
Transfer a business out of a company (disincorporation)
Many people choose to set up a company to run their business. There are other options available and you can move from one business structure to another.
You may want to transfer a business out of a company if your business does not need to operate as a company. It is important you understand the legal and tax considerations of disincorporation. Other business structures have fewer responsibilities and may not need commercial software to meet tax and legal responsibilities.
Updates to this page
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Updated with latest guidance following the closure of the ‘File your accounts and Company Tax Return’ online service on 31 March 2026.
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Added new section on 'Transfer a business out of a company (disincorporation)'.
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Added translation