Companies House filing: accounts, confirmation statements & ECCTA
The three things every company must file, the new 2025 size thresholds, deadlines, late-filing penalties and the identity-verification changes now live.
Running a limited company means filing with two different bodies: Companies House (the public register) and HMRC (the tax side). They have different forms and different deadlines, and missing the Companies House ones brings automatic penalties — plus, increasingly, the risk of being struck off. Big changes are also arriving through the Economic Crime and Corporate Transparency Act. Here's the map.
Three filings, three deadlines
Each year a typical private company must deliver three things:
| Filing | To | What it is |
|---|---|---|
| Annual accounts | Companies House | Your financial statements |
| Confirmation statement (CS01) | Companies House | Confirms your company details are up to date |
| Company Tax Return (CT600) | HMRC | Your Corporation Tax return |
Which accounts your company files
How much detail you file depends on your company's size. The smallest companies use the simplest standard:
- Micro-entity accounts use FRS 105 — very short, minimal disclosure.
- Small company accounts use FRS 102 Section 1A — more detail, fewer disclosures than full FRS 102.
- Medium and large companies use full FRS 102 (or IFRS).
You qualify for a size by meeting at least two of the three tests below.
The new size thresholds from April 2025
| Size | Turnover ≤ | Balance sheet ≤ | Employees ≤ |
|---|---|---|---|
| Micro (FRS 105) | £1m | £500k | 10 |
| Small (FRS 102 1A) | £15m | £7.5m | 50 |
| Medium | £54m | £27m | 250 |
Accounts and confirmation deadlines
- First accounts: due 21 months after incorporation.
- Later accounts: due 9 months after your accounting reference date (ARD).
- Confirmation statement: a review every 12 months, filed within a 14-day window (annual fee £34 online).
What ECCTA is changing
The Economic Crime and Corporate Transparency Act 2023 is being switched on in stages through 2027, and it materially changes Companies House filing:
- Identity verification is mandatory from 18 November 2025 for new directors and people with significant control, with existing officers verifying over a 12-month transition.
- Abridged and “filleted” accounts are being removed — small and micro companies will have to file a profit and loss account, and small companies a directors' report.
- Software-only filing with full iXBRL tagging is being mandated, and there'll be limits on how often a company can shorten its accounting reference date.
Late-filing penalties
| How late | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
Penalties are doubled if you file late two years running — and persistent failure can lead to the company being struck off.
Director duties and the PSC register
Directors owe seven general duties under the Companies Act 2006 — among them to act within their powers, to promote the success of the company, to exercise reasonable care and skill, and to avoid conflicts of interest. Separately, companies must identify and register their People with Significant Control (PSCs) — broadly, anyone holding over 25% of shares or votes, or who can appoint or remove a majority of the board. From November 2025, confirming PSC details also ties into the new identity-verification regime.
Sources & further reading
- 1GOV.UK — Life of a company: annual requirements — thresholds, deadlines, penalty table
- 2GOV.UK — Micro-entities, small and dormant companies
- 3GOV.UK — ECCTA: company accounts factsheet
- 4GOV.UK — Identity verification rollout from 18 November 2025
- 5GOV.UK — Confirmation statement guidance
- 6The Companies (Accounts and Reports) (Amendment) Regulations 2024 — threshold uplift, effective 6 Apr 2025
This guide is general information, not personal tax advice, and reflects the rules we believe to apply as at June 2026 — rates and thresholds change. Always check your own figures against HMRC and consider a qualified adviser before acting. You remain responsible for the accuracy of anything you file.
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Start freeFrequently asked questions
What must a limited company file at Companies House?
Annual accounts, a confirmation statement (form CS01) at least once every 12 months, and notice of any changes to directors, people with significant control, shares or the registered office.
When are company accounts due at Companies House?
Nine months after the financial year end for a private company (21 months after incorporation for a first set). Late filing brings automatic penalties from £150 up to £1,500.
What is a confirmation statement?
A yearly filing (CS01) that confirms your company’s details on the public register are still correct. It’s separate from your accounts and your CT600, and the online fee is £34.
What changed with the Companies House size thresholds?
From April 2025 the turnover and balance-sheet thresholds rose, so more companies qualify as micro-entities or small and can file simpler accounts.
What is ECCTA?
The Economic Crime and Corporate Transparency Act — it introduces identity verification for directors and people with significant control, and changes what accounts companies must file.