Annual accounts
UK limited companies must file annual accounts at Companies House within 9 months of the company's year end. Private companies use "small company" or "micro-entity" accounts formats where eligible.
First accounts (from incorporation): due 21 months after incorporation.
Confirmation statement
Every company must file a confirmation statement at least once every 12 months (within 14 days of the review period end). Cost: £34 online (as of 2024).
Change filings (within 14 days)
- Directors — appointment, resignation, changes to address/name (AP01, TM01, CH01)
- PSC (Person with Significant Control) — changes (PSC01-PSC09)
- Registered office — change (AD01)
- Company name — change (NM01)
- Share capital — allotments and transfers
Penalties for late filing (accounts)
| How late | Private company |
|---|---|
| Up to 1 month | £150 |
| 1-3 months | £375 |
| 3-6 months | £750 |
| Over 6 months | £1,500 |
Penalties double if the accounts are filed late two years in a row.
Sources
Related: Dividend vs salary: how directors optimise take-home — from FreelanceToolkit UK.
Related: Ltd vs sole trader: decision guide for UK freelancers — from FreelanceToolkit UK.