UK limited companies file a confirmation statement, accounts, and corporation tax annually with Companies House and HMRC. Complete these within 9 months of the year-end for accounts and 12 months for confirmation. Follow this 10-step checklist to achieve full compliance without penalties.
This checklist covers all mandatory filings for active UK private limited companies. Directors validate records yearly. Compliance prevents fines up to £1,500 per breach.
What Does Annual Company Secretarial Compliance Entail?
Annual compliance requires filing a confirmation statement once yearly, accounts within 9 months of the financial year-end, and a corporation tax return with payment within 12 months. Update the PSC register and director details continuously.
Companies House mandates these filings under the Companies Act 2006. Directors ensure accuracy. Non-filing triggers automatic penalties.
Confirmation statement confirms company details remain current. Submit within 14 days of the review period end. Companies House issues a unique reference number for tracking.
Accounts submission varies by company size. Micro-entities file abridged accounts. Dormant companies submit simplified null accounts. All use iXBRL tagging for the digital format.
Corporation tax involves self-assessment. HMRC computes liability from profit and loss. Payment deadlines align with filing dates.
Why Track Key Annual Deadlines for Filings?
Track deadlines: confirmation statement yearly on review date; accounts 9 months after year-end; corporation tax 12 months after. Late filings incur £150–£1,500 fines escalating after 3 months.
Deadlines prevent enforcement action. Companies House strikes off non-compliant firms after notices.
Confirmation statement review periods renew annually. Check via the Companies House webcheck service. Extension requests fail without a valid cause.
Accounting deadlines start from the financial year-end date. Shorten or extend year-end via Companies House form AA01. Align with tax periods for efficiency.
Corporation tax deadline follows the accounting period end by 12 months. Large companies pay quarterly instalments. Use the HMRC online portal for submissions.
How Do You Prepare Confirmation Statement Filings?
Extract company data from records; verify directors, PSCs, and addresses; file online via Companies House WebFiling within 14 days of the review period; pay £13 fee.
Gather the director’s details first. List all active directors with service addresses. Verify correspondence addresses match records.
Identify Persons with Significant Control. PSC holds over 25% shares, voting rights, or influence. Register natural persons or relevant legal entities.
Update the share capital structure. Note allotments or transfers since the last filing. Software tools export data in XML format for upload.
Access the Companies House account. Authenticate with two-factor code. Upload the confirmation statement form CS01 electronically.
What Steps Complete Annual Accounts Submission?
Prepare financial statements per FRS 102; tag in iXBRL; review for accuracy; submit AA02 form online within 9 months of year-end; dormant firms use AA02 simplified.
Accountants compile balance sheets, profit/loss statements, and notes. Micro-entities omit profit/loss if total assets are under £316,000.
Convert to iXBRL using tagging software. HMRC software validates the format before Companies House upload.
Directors approve statements. Sign the balance sheet digitally. Attach the directors’ report for larger firms.
Log in to Companies House. Select filing type. Upload the tagged accounts package. Receive confirmation email instantly.
How Does Corporation Tax Filing Integrate with Secretarial Tasks?
Calculate taxable profits; complete CT600 form; pay via HMRC portal within 12 months of period end; retain records for 6 years post-filing.
Extract data from accounts. Deduct allowable expenses like salaries and depreciation. Apply reliefs such as R&D tax credits.
HMRC pre-populates the CT600 online. Directors validate entries. Submit electronically for all companies.
Payment options include bank transfer or direct debit. Large firms schedule instalments 6 months after the period starts.
Link tax filing to accounts submission. Use the same financial data. Secretarial services synchronise both processes.
What updates maintain the Director and PSC Registers?
Verify director details annually; notify Companies House of changes within 14 days via AP01; update PSC register internally and confirm in statement; validate addresses.
Directors confirm appointment status. Resignations require the TM01 form. New appointments use AP01 with a consent statement.
PSC notifications arrive via Companies House. Respond within 14 days. Failure incurs £500 fine.
Maintain statutory registers at the registered office. Digitise via software for audit trails. Annual review aligns with the confirmation statement.
Cross-check against confirmation statement data. Discrepancies trigger refilling.
How Do You Handle Share Capital and Allotment Compliance?
Record allotments in register; file SH01 within 1 month; update confirmation statement; return bought-back shares via CAP10.
Share allotments require board resolution. Price shares at nominal value plus premium.
Companies House receives the SH01 form electronically. Include resolution copy if a private company.
The annual confirmation statement reflects current capital. List classes and numbers precisely.
Buybacks follow solvency rules. File CAP10 within the review period.
What Verification Ensures Dormant Company Compliance?
File dormant accounts AA02 annually; submit confirmation statement; confirm no transactions exceed £500 trade threshold.
Dormant status applies to no significant transactions. Threshold excludes bank charges under £1,000.
Prepare a nil balance sheet. Tag minimally in iXBRL. Submit within 9 months.
Confirmation statement verifies inactivity. Companies House audits randomly.
Switch to active status via accounts if trading resumes.
How Do Late Filings Get Resolved?
Pay penalty promptly; submit overdue documents online; request relief via CO89 if first offence and within 28 days.
Penalties start at £150 for a confirmation statement. Escalate to £750 after 1 month, £1,500 after 3.
Companies House processes late filings instantly. Update status post-submission.
Relief applications succeed with evidence of error. Repeat offenders face prosecution.
Outsource to experts via the Company Secretarial Service for prevention.
What Risks Arise from Poor Secretarial Management?
Poor management risks fines, director disqualification, and strike-off. Read more in
Understanding the Risks of Poor Company Secretarial Management for UK Limited Companies.
Fines accumulate across filings. Disqualification bars directorship for 5–15 years.
Strike-off removes the company from the register. Assets vest in Crown.
Compliance checklists mitigate issues. From My Company provides structured support.
Also explore,
The Role of a Company Secretary in Maintaining Corporate Governance and Transparency
How Can From My Company Handle Your Compliance?
From My Company executes a full annual checklist via the Company Secretarial Service. Delegate to experts for zero penalties.
Professionals track all deadlines. Clients receive filing confirmations.
Service integrates accounts and tax prep. Annual packages start post-incorporation.
Purchase support at
Purchase Expert Company Secretarial Support and Never Miss a Companies House Deadline.
From My Company delivers verified compliance. Directors focus on business growth.
From My Company maintains registers accurately. Filings process without errors.
Follow this 10-step checklist for annual compliance. File confirmation statement, accounts, and tax returns on time. Update registers continuously. From My Company executes these steps through the Company Secretarial service. Achieve penalty-free status yearly.
Frequently Asked Questions
What is the company secretarial service for UK limited companies?
The company secretarial service handles mandatory compliance tasks like filing confirmation statements and annual accounts with Companies House. From My Company ensures directors meet deadlines under the Companies Act 2006. This service maintains statutory registers and PSC notifications accurately.
How often do UK companies need secretarial filings?
UK limited companies file confirmation statements annually within 14 days of the review period. Accounts are submitted within 9 months of the financial year-end, and corporation tax is submitted within 12 months. From My Company’s Company Secretarial tracks these dates to avoid penalties.
What are the penalties for late Companies House filings?
Late confirmation statements incur £150 fines initially, rising to £1,500 after 3 months. Accounts and returns face similar escalating penalties plus strike-off risks. From My Company, the Company Secretarial prevents breaches through timely submissions.
Do dormant companies require secretarial compliance?
Dormant companies file simplified AA02 accounts annually and confirmation statements. No trading activity exceeds thresholds like £500 in transactions. From My Company, the Company Secretarial verifies status and submits null filings efficiently.
Can company secretarial services update the director’s details?
Company secretarial services file AP01 forms for new directors and TM01 for resignations within 14 days. They validate service addresses and consents. From My Company, the Company Secretarial maintains accurate records in line with Companies House requirements.
