Match the accounts to the company and accounting period
The accounts a UK company prepares and files depend on its circumstances, including its size, activity and any applicable exemptions. Dormancy does not automatically remove the need for a Companies House filing. Establish the accounting reference date and check the company’s recorded deadline rather than treating every filing as due on the incorporation anniversary. First accounts and changed accounting periods can require additional attention to the applicable timetable.
Separate the register filing from the tax return
Companies House accounts and the Company Tax Return serve different recipients and follow different requirements. Confirm that the chosen filing service supports the accounts being submitted; the former joint online accounts and tax return service has closed. Current official guidance explains the available channels and announced changes. Allow time to correct a rejected submission, because sending an unsuitable set of accounts does not necessarily satisfy the delivery obligation before the deadline.