A company with a 31 March year end generally has until 31 December to deliver its accounts to Companies House. Missing that date can bring an automatic penalty, even where the accounts are only a day late. So, when do companies file accounts, and which deadline applies to your business? The answer depends on your company type, whether these are your first accounts, and the end date of your financial year.

For most directors, the key is not simply knowing the deadline. It is having enough time before it to finalise bookkeeping, resolve questions, approve the figures and file correctly. A well-managed process removes much of the pressure that can build up around year end.

When do companies file accounts with Companies House?

Most UK private limited companies must file statutory accounts with Companies House within nine months of their accounting reference date. This is normally the last day of the company’s financial year.

For example, if your financial year ends on 31 March 2026, your accounts are usually due at Companies House by 31 December 2026. If it ends on 30 September, the usual filing deadline is 30 June of the following year.

Public limited companies have less time. They normally need to file their accounts within six months of the financial year end.

These are Companies House deadlines, not tax payment deadlines. That distinction matters because directors often assume that filing accounts, submitting a Company Tax Return and paying Corporation Tax all happen at the same time. They do not.

Your first company accounts have different rules

A new company’s first accounts can cover more than 12 months, which is why the first filing deadline works differently. A private company normally has to file its first accounts by the later of:

  • 21 months after the date of incorporation; or
  • three months after its accounting reference date.

A public company normally has the later of 18 months after incorporation or three months after its accounting reference date.

The first set of accounts may cover a period of more than a year, but there are limits on the length of an accounting period and additional requirements can apply. If you are changing your year end or your first accounts period, it is sensible to check the deadline before making the change. A decision that seems administrative can leave less preparation time than expected.

Companies House accounts and HMRC are separate obligations

Statutory accounts are prepared for Companies House and set out the company’s financial position and performance for the year. A Company Tax Return is sent to HMRC to calculate Corporation Tax. The figures should be consistent, but they serve different purposes and have different deadlines.

A Company Tax Return is normally due 12 months after the end of the accounting period it covers. Corporation Tax is usually payable earlier – nine months and one day after the end of that accounting period. For a company with a 31 March year end, Corporation Tax would generally be due by 1 January, while the Company Tax Return would be due by the following 31 March.

This can feel counterintuitive. You may be able to file your statutory accounts at Companies House by 31 December, yet have a Corporation Tax payment due shortly afterwards. Planning for both dates protects cash flow and avoids unnecessary interest or penalties.

Directors should also remember the confirmation statement. This is another Companies House requirement, usually filed every year to confirm the company’s registered information. Filing accounts does not replace it.

What accounts does a company need to file?

The detail required depends on the size and type of your company. In broad terms, statutory accounts include a balance sheet, a profit and loss account, notes to the accounts and, where required, a directors’ report and an auditor’s report.

Many small and micro-entity companies can prepare and file simpler accounts, provided they meet the relevant eligibility conditions. Certain companies, including some regulated businesses and members of groups, may be excluded from particular exemptions. The rules are useful, but they should not be treated as a reason to lose sight of the figures behind the filing.

Filing abbreviated information publicly can reduce what appears on the Companies House register, but it does not remove the need to maintain proper underlying records. Good bookkeeping remains the foundation. Bank transactions, sales invoices, purchase receipts, payroll records, loan balances and VAT information all need to be complete and reconciled before year-end accounts can be prepared with confidence.

A dormant company still has to file accounts. If the company has had no significant accounting transactions, it may be able to file dormant accounts, but it should not be ignored simply because it is not trading. Dormancy has a specific meaning, and activity such as bank charges or payments can affect the position.

Why directors miss the deadline

Late filing is rarely caused by one major problem. More often, several smaller issues arrive at once: bookkeeping is behind, receipts are missing, a director’s loan account needs reviewing, or the business is waiting for information from a third party.

The filing date itself can also be misunderstood. Accounts must be received by Companies House by the deadline. Posting them on the final day does not guarantee that they will arrive in time. Filing online usually gives a clearer record of submission and can reduce administrative risk, although the accounts must still be ready and approved first.

Accounts must normally be approved by the board and signed on behalf of the board by a director before filing. That is more than a formality. Directors remain responsible for ensuring the accounts give a true and fair view and meet the applicable reporting requirements, even when an accountant has prepared them.

Penalties for filing company accounts late

Companies House applies automatic civil penalties when accounts arrive after the deadline. For a private company, the penalty is currently £150 for filing up to one month late, £375 for more than one month but not more than three months late, £750 for more than three months but not more than six months late, and £1,500 for more than six months late.

The penalties for public companies are higher. Where a company files late in two successive financial years, the late filing penalty can be doubled. Persistent non-compliance can create wider difficulties too, including a damaged company record and the risk of action to strike the company off the register.

An appeal is only accepted in limited circumstances. Being busy, relying on someone else, struggling to afford professional help, or not knowing the date will not usually be enough. That is why filing early is a practical safeguard rather than a luxury.

A practical timetable for filing without panic

The most reliable approach is to work backwards from your Companies House deadline. For many small businesses, allowing at least three months after year end gives time to complete records and deal with queries without rushing.

Start by ensuring your bookkeeping is up to date. Reconcile bank and card accounts, review unpaid invoices and supplier bills, and make sure payroll, VAT and pension records agree with your accounting records. Then gather year-end information, such as finance agreements, stock records where relevant, asset purchases, loan statements and details of dividends.

Next, review the draft accounts rather than treating them as a document to sign without question. Look at profit, cash held in the business, tax owed, amounts due from customers, borrowing and any director’s loan balance. This is often where the greatest value lies. Year-end accounts can highlight whether margins are changing, costs are creeping up or the company needs a clearer plan for cash and tax.

Finally, approve and file the accounts ahead of the due date, leaving time to correct any unexpected issue. If your bookkeeping is maintained throughout the year using cloud accounting software, this final stage is usually far more straightforward.

When should you ask for help?

If your year end has passed and your records are incomplete, act early rather than waiting for the deadline to feel urgent. The same applies if you are unsure whether the company is dormant, have changed your accounting reference date, have made dividends or have money moving between you and the company.

For Manchester business owners, Coombs Chartered Accountants can help turn year-end compliance into a planned process, with clear explanations at each stage. The best time to address accounts is while there is still room to ask questions, make informed decisions and file with confidence.