What are the main types of filing requirements for a limited company?

The main types of company filing requirements and reporting for a limited company are:

  • Event-based filings to Companies House
  • Confirmation statement (Form CS01)
  • Annual accounts
  • Corporation tax return (CT600)
  • VAT returns
  • Employer (PAYE) returns

Event-based filing requirements for a limited company

The directors of a company have an ongoing duty to ensure the information held on the public register is correct. As well as the specific reporting requirements above, this means that they must report promptly to Companies House when various details change. The changes that must be reported as and when they occur include:

  • A change of company name
  • A change of registered office address
  • Setting up a Single Alternative Inspection Location (SAIL), changing its location or updates to the location of statutory company registers and other records
  • Appointing or terminating the appointment of a director or company secretary A new Person with Significant Control (PSC) over the company, an update to the nature of their control or someone ceasing to be a PSC.
  • Changes to a director’s, secretary’s or PSC’s details held at Companies House
  • Issue of new shares
  • Reorganisation of the company’s share capital
  • Updates to the company’s articles of association
  • A change to the company’s accounting reference date
  • The creation of a charge over the company’s assets

The deadlines for submitting each of these forms differ, although they typically fall between 14 days and a month from the event occurring. Some changes, like a move of the company’s registered office address, only take effect once the update has been registered by Companies
House.

Confirmation Statement (form CS01)

The confirmation statement relates to more general information about the company. It must be completed and filed once a year at Companies House.

The confirmation statement confirms that various information about the company on the public register is up to date and accurate, including:

  • The location of the company’s registered office address (this must be ‘appropriate’ i.e. not a PO Box)
  • The company’s registered email address (in force since 4 March 2024)
  • The location of any Single Alternative Inspection Location (SAIL)
  • Where various statutory records are kept (if the company uses a SAIL)
  • Principal business activities (reported as SIC codes)
  • Directors’ names, addresses and personal details (including residential addresses)
  • Any company secretary and their details
  • Details of People with Significant Control and the nature of their control over the company
  • Share capital
  • Shareholders and how many shares they each hold
  • Share transfers in the confirmation period
  • A statement that the intended future activities of the company are lawful (in force since 4 March 2024)

Of these, only changes to shareholders (including their shareholdings and any share transfers) and principal business activities are updated via the confirmation statement itself. Other changes should have been reported to Companies House as and when they occur – see below for details.

Even if nothing has changed during the year and the public record is correct, a company still needs to file the confirmation statement once a year.
The first confirmation statement should reflect the correct position of the company at the first anniversary of its incorporation, and must be delivered within 14 days of that anniversary. Thereafter, a confirmation statement must be delivered to Companies House at least once every 12 months, although a company can choose to file more frequently if it wishes.

Once the confirmation statement is filed, the public register at Companies House is updated with the latest information about the company.

Annual accounts

All UK companies, whether they are trading or dormant, must prepare some kind of annual financial accounts, submit them to Companies House and make copies available to their members. Trading companies must also send their accounts to HMRC.
For most private limited companies, accounts must be filed within 9 months of the company’s accounting reference date to avoid penalties, interest and other potential sanctions.
A company can change its accounting reference date, but this may result in a shorter accounting period than the standard 12 months. Although it is also possible to extend the accounting period, there are more limitations on doing so.

Corporation Tax Return (CT600)

Within 3 months of undertaking any form of business activity, a company must register online with HMRC as being active for corporation tax purposes. As well as annual accounts, the company will also be required to submit a corporation tax return to HMRC each year. A company must submit a corporation tax return each year, regardless of whether it has in fact made a loss, or does not owe any corporation tax.

VAT Returns

Alongside other filing requirements, VAT registered companies must then complete a quarterly VAT return to HMRC, which is now done online.

The VAT return is due at the end of the month following the end of the quarter covered by the return.