Filing accounts at Companies House
A private company must file its accounts at Companies House within nine months of the end of its accounting reference period, and a public company within six months. There is no filing fee, no extra time for weekends or bank holidays, and an automatic penalty of £150 to £1,500 for a private company that files late.
Key facts
| Private company | 9 months after the end of the accounting reference period (Companies Act 2006, s442) |
|---|---|
| Public company | 6 months after the end of the accounting reference period |
| First accounts longer than 12 months | The later of 21 months from incorporation (18 for a public company) and 3 months after the period ends |
| Weekends and bank holidays | No extra time; accounts count as delivered when Companies House receives acceptable accounts |
| Filing fee | None for annual accounts |
| Software-only filing | From 1 April 2028, all accounts in iXBRL through commercial software |
As at 25 October 2026.
How the deadline is counted
The deadline ends on the corresponding date: nine months after an accounting reference date of 4 April is 4 January. When the period ends on the last day of a month, the deadline is the last day of the target month, so 30 April becomes 31 January (Companies Act 2006, s443).
If the company shortens its accounting reference period, the deadline is the later of the normal deadline and three months from the date of the notice. Companies House can extend a deadline for a special reason if you apply before it expires, but never beyond 12 months after the end of the period.
Late filing penalties
| Delivered after the deadline | Private company | Public company |
|---|---|---|
| Not more than 1 month | £150 | £750 |
| More than 1 month but not more than 3 months | £375 | £1,500 |
| More than 3 months but not more than 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
The penalty is doubled if the accounts for the previous financial year were also filed late. These penalties are set by SI 2008/497, regulation 4 and were unchanged on 25 October 2026; HMRC's separate Corporation Tax penalties doubled from 1 April 2026.
What each size files
- Micro-entity: the balance sheet with its notes at the foot; the profit and loss account is optional.
- Small company: the balance sheet and notes; the profit and loss account and directors' report may be left out ("filleted" accounts), with the required statements on the balance sheet.
- Medium-sized and large companies: the full accounts, strategic report, directors' report and auditor's report (unless exempt).
Guides on companies house filing
When are a new company's first accounts due?
When a new UK company's first accounts are due: how the first accounting reference date is set, how long the first period can be, and the 21-month rule.
Terms, questions and tools
Accounting reference date (ARD)
The accounting reference date is the day a UK company's financial year ends. How it is set, how to change it and how it drives the filing deadline.
Do small companies have to file a profit and loss account at Companies House?
No, not under current law: small and micro-entity companies may file without the profit and loss account. What the paused change means and what to state.
Frequently asked questions
Can I get more time to file my accounts?
Only by applying to Companies House before the deadline, for a special reason; Companies House decides each application. An extended deadline can never be more than 12 months after the end of the accounting reference period.
Is there a fee for filing annual accounts?
No. Companies House charges no fee for filing a company's annual accounts. Fees apply to other filings, such as the confirmation statement.
Does a deadline on a Sunday move to Monday?
No. There is no extra time when the deadline falls on a weekend or bank holiday, and accounts that Companies House rejects do not stop the clock.
What changes in April 2028?
From 1 April 2028 every company must file its accounts with commercial software in iXBRL; the web and paper services close for accounts. Small companies may still file abridged or filleted accounts.
Sources
- Companies Act 2006, section 442
- Companies Act 2006, section 443
- Companies Act 2006, section 444
- Companies Act 2006, section 453
- The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008 (SI 2008/497), regulation 4
- Companies House: late filing penalties
- Companies House: preparing and filing Companies House accounts
- Companies House: update to accounts filing from April 2028 (23 October 2026)
- Companies House: using software to file your company's information
Prepare your statutory accounts
Registration opens soon. Join the waitlist and we will email you when you can prepare your first set of accounts, which is free.
Join the waitlistGeneral information about UK company law and tax, not legal or tax advice. The directors remain responsible for the accounts and returns they approve and file.