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The Complete Guide to UK Company Accounts โ€” What Must Be Filed and When (2026)

UK Ltd companies must file: (1) Annual Accounts at Companies House โ€” micro-entity, small, medium, or full accounts depending on size; (2) Corporation Tax return (CT600) with HMRC โ€” includes full accounts.

March 2026 5 min read
The Complete Guide to UK Company Accounts โ€” What Must Be Filed and When (2026)

UK Ltd companies must file: (1) Annual Accounts at Companies House โ€” micro-entity, small, medium, or full accounts depending on size; (2) Corporation Tax return (CT600) with HMRC โ€” includes full accounts. Deadlines: Companies House accounts within 9 months of year-end (private companies); CT600 within 12 months; CT payment 9 months + 1 day after year-end. Penalties for late Companies House filing start at ยฃ150 and double if consistently late.

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Read the complete formation guide for this country โ€” structures, costs, taxes, banking, and visas.

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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.