# Questions and answers

Source: https://www.statutoryaccounts.io/questions/

Short, sourced answers to common questions about preparing UK statutory accounts, filing them at Companies House and the Corporation Tax return.

## All questions

### [Do small companies have to file a profit and loss account at Companies House?](https://www.statutoryaccounts.io/questions/do-small-companies-file-profit-and-loss-account/)

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.

## Related pages

- [Software and AI for UK statutory accounts](https://www.statutoryaccounts.io/software/)
- [Glossary: UK statutory accounts terms](https://www.statutoryaccounts.io/glossary/)
- [Tools and templates](https://www.statutoryaccounts.io/tools/)
- [Statutory accounts for UK companies](https://www.statutoryaccounts.io/guides/statutory-accounts/)
- [Filing accounts at Companies House](https://www.statutoryaccounts.io/guides/companies-house-filing/)