Annual Compliance for a UK Limited Company: A Complete Guide to Companies House and HMRC Deadlines

Incorporating a UK company is only the first step. The real operational commitment begins with managing mandatory annual compliance obligations: a series of deadlines with Companies House and HMRC that every limited company must meet consistently, regardless of turnover, number of employees or the director's country of residence. Failing to comply means automatic penalties, loss of good standing and, in the most serious cases, compulsory removal from the register.

This guide systematically maps all annual obligations for a UK Limited Company, with deadlines updated to 2026 and practical guidance for managing them without errors.

The three pillars of annual compliance

Annual compliance obligations for a UK LTD revolve around three main areas, each with its own deadlines and consequences for non-compliance:

1. Companies House — the UK company register, with which the confirmation statement and annual accounts must be filed.

2. HMRC — the UK tax authority, to which the corporation tax return must be submitted and the tax liability paid.

3. Internal obligations — maintaining statutory registers, updating the PSC register and retaining accounting documentation.

Confirmation Statement — formerly Annual Return

The confirmation statement is the document by which a company confirms annually to Companies House that its registered information is current and accurate. It is not a financial filing: it concerns structural company data such as shareholders, directors, registered address, nature of the business (SIC code) and the PSC register.

Deadline: within 14 days of the anniversary of the company's incorporation date, every year.

Cost in 2026: £50 for digital submission via the Companies House portal. Paper submission costs £34 but takes longer and is not recommended.

Consequences of non-filing: failure to submit the confirmation statement within the required timeframe is a criminal offence for the director and exposes the company to the risk of being struck off the register. Companies House sends reminder notifications, but responsibility for the deadline rests with the director.

Information to review and update:

• Names and addresses of directors and shareholders
• Share capital structure and shareholding breakdown
• Registered office address and SAIL address if different
• SIC codes updated to reflect the activity actually carried out
• PSC register: name, date of birth, nationality and nature of control of each person with significant control

Annual Accounts

The annual accounts are the company's annual financial statements, which must be filed both with Companies House and, in fuller form, with HMRC as an attachment to the corporation tax return.

Reference period: the company's accounting period, which by default covers the 12 months following the date of incorporation and can be changed once within certain limits.

Filing deadline with Companies House:

• For the first year: within 21 months of the date of incorporation
• For subsequent years: within 9 months of the end of the accounting period

Applicable accounting standards in 2026:

• FRS 105 — for micro-entities (turnover below £632,000, total assets below £316,000, maximum 10 employees): simplified accounts, no mandatory notes required.
• FRS 102 Section 1A — for small companies (turnover below £10.2 million, total assets below £5.1 million, maximum 50 employees): abbreviated accounts with some notes.
• Full FRS 102 — for medium and large companies: full accounts with notes, cash flow statement and directors' report.

The majority of LTDs managed by non-residents fall into the micro-entity or small company category, with very limited public disclosure requirements — a significant advantage in terms of confidentiality.

Filing cost: free for digital submission via Companies House WebFiling or approved accounting software.

Consequences of late filing: automatic penalties calculated based on days of delay:

• up to 1 month late: £150
• 1 to 3 months late: £375
• 3 to 6 months late: £750
• more than 6 months late: £1,500

Penalties are doubled if late filing occurs in two consecutive years.

Corporation Tax Return — CT600

The corporation tax return (form CT600) is the company's annual tax declaration, submitted to HMRC and accompanied by the full annual accounts and the calculation of tax due.

Deadline for submission: within 12 months of the end of the accounting period.

Deadline for payment of tax: within 9 months and 1 day of the end of the accounting period — that is, 3 months before the deadline for submitting the return. This stagger is one of the most common sources of error: many directors assume they have 12 months to pay as well, whereas payment is due earlier.

Corporation Tax rates 2026:

• 19% — small profits rate, for profits up to £50,000
• 25% — main rate, for profits above £250,000
• Marginal relief — for profits between £50,001 and £250,000: effective rate progressively tapered between 19% and 25%

Return required even with no profits: the CT600 must be submitted even if the company generated no profits, recorded a loss, or carried out no activity during the period. In these cases a nil return is filed or the loss is declared for carry-forward to future periods.

Registration with HMRC: every new company must notify HMRC of the start of trading within 3 months of commencing business. HMRC will then issue a letter containing the UTR (Unique Taxpayer Reference) needed to submit the CT600.

Penalties for late submission:

• 1 day late: £100
• more than 3 months late: additional £100
• more than 6 months late: 10% of estimated tax due
• more than 12 months late: further 10% of tax due

PSC Register — Persons with Significant Control

The PSC Register is the register of persons with significant control over the company. It must be maintained internally and the information transmitted to Companies House, where it becomes publicly accessible.

A person is considered a PSC if they meet at least one of the following conditions:

• holds more than 25% of shares or voting rights
• has the right to appoint or remove the majority of the board of directors
• exercises significant influence or control over the company

Update obligations: any change to the PSC register must be notified to Companies House within 14 days of the change, using forms PSC01–PSC09 depending on the type of amendment.

ECCTA 2023 update: under the new rules, PSCs are subject to the same identity verification obligations as directors. Those who have not completed verification by 18 November 2026 risk penalties and referral to the Companies House Registrar.

Annual compliance calendar — practical example

For a company with an accounting period ending 31 December:

DeadlineObligation

1 October

Payment of corporation tax (9 months + 1 day after period end)

30 September

Filing of annual accounts at Companies House (9 months after period end)

31 December

Submission of CT600 to HMRC (12 months after period end)

Within 14 days of anniversary

Confirmation statement filing

Within 14 days of any change

PSC register and company data updates

Internal records not filed publicly

In addition to Companies House and HMRC obligations, every LTD must maintain a series of mandatory internal registers:

• Register of Members: updated list of all shareholders with their respective shareholdings
• Register of Directors: personal and residence details of all directors
• Register of Directors' Interests: any declared conflicts of interest
• Minutes of meetings: records of board meetings and shareholder resolutions
• Accounting records: complete financial records to be retained for at least 6 years from the end of the accounting period to which they relate

These registers are not filed publicly but must be available for inspection upon request from Companies House, HMRC or the shareholders themselves.

Making Tax Digital: impact on annual compliance

From 2026 the Making Tax Digital (MTD) programme is being progressively extended to corporation tax for larger businesses. For small companies and micro-entities the timeline for mandatory application is still under consultation, but the direction is clear: digital accounting management with approved software and direct HMRC integration will become the standard for all UK companies.

Adopting compliant accounting software from the outset — Xero, QuickBooks, FreeAgent or equivalent — is the most efficient approach both for day-to-day management and for preparation for future obligations.

Most common mistakes in managing annual compliance

• Confusing the corporation tax payment deadline (9 months + 1 day) with the CT600 submission deadline (12 months)
• Overlooking the confirmation statement because it is not perceived as important as the accounts
• Failing to update the PSC register when the shareholding structure changes
• Not registering with HMRC within 3 months of starting to trade, thereby delaying receipt of the UTR and accumulating filing backlogs
• Assuming a dormant company has no obligations: even a dormant company must file annual accounts and a confirmation statement

FAQ

Does a UK company with no turnover still need to file annual accounts?
Yes. Even a dormant or inactive company is required to file annual accounts with Companies House and submit a corporation tax return to HMRC. In the case of no activity a simplified return is submitted, but the filing obligation remains unchanged.

What happens if I forget to file the confirmation statement?
Companies House sends reminder notifications, but if the confirmation statement is not filed within the required timeframe the company faces the striking-off procedure. The director also commits a criminal offence. It is possible to remedy the situation by filing late, but meeting the original deadline is always strongly preferable.

Can I change my company's accounting reference date?
Yes, it is possible to change the Accounting Reference Date using form AA01 submitted to Companies House. The change must be made before the current accounts deadline and there are limits on the number of permitted changes and the extent to which the period can be extended or shortened.

What is the difference between the annual accounts filed at Companies House and those submitted to HMRC?
The accounts filed at Companies House are the public, abbreviated version of the financial statements (for micro-entities and small companies). Those submitted to HMRC as an attachment to the CT600 are the full version with complete details of revenues, costs and tax computation, and are not publicly accessible.

How do I find out my confirmation statement deadline?
The confirmation statement deadline falls every year within 14 days of the anniversary of the company's incorporation date. You can check the incorporation date and current deadlines on the free Companies House portal (find-and-update.company-information.service.gov.uk) by searching for your company name or number.