Company filing requirements

What are they and do they affect my company?

Annual filing requirements of a limited company
When running a limited company there are certain annual filing requirements to maintain to ensure your company is compliant.

Confirmation Statement

A company must prepare a Confirmation Statement each year and submit to Companies House. The document, which is filed every 12 months on, or around the formation anniversary, confirms general information about the company and is shown on the public record at Companies House.

What information does it contain?

The confirmation statement includes various information, including:

  • The location of the registered office address
  • Principle business activities
  • Director's name, address and other personal details
  • Company Secretary details, if it has one
  • Shareholder details and how many shares they hold
  • Share capital

Changes to the details

Except for shareholder changes, all other changes to the company must be made at the time of change, on the appropriate form with the confirmation statement acting only as confirmation of those changes already made.

When does it need filing?

The first confirmation statement is usually based upon the status of the company on the anniversary of formation. The form must then be filed within 14 days of this date. Thereafter, confirmation statements are completed and filed every 12 months.

Do we provide this service?

Yes, we can provide an annual confirmation statement filing service. Please check out our page here or login and purchase the service

Annual accounts

All UK companies, whether they are trading or dormant, must prepare and submit annual financial accounts to Companies House. The accounts are used to report financial performance of the company for the specified period.

What does it include?

While there are different types of annual accounts that can be submitted to Companies House, generally a set of accounts should include the following:

  • A profit and loss statement
  • A balance sheet showing what is owned, owed, and owed by others
  • A directors' report
  • Notes to the accounts

What are the main types of annual accounts?

  • Dormant accounts
  • Micro-entity accounts
  • Small company accounts
  • Medium-sized company accounts
  • Large company accounts

When are they due?

The first-year annual accounts are due 21 months after the company has been formed. Thereafter, they are due 9 months after the accounting reference date e.g., the year end

Do we provide this service?

While we do not directly provide this annual service, our partner, Clever Accounts will provide this as part of their monthly services. Please check them out here.

Corporation Tax

Corporation Tax is paid on profits the company has declared on its annual accounts. It is usually a set rate of tax charged and all UK companies that earn profits in the UK must pay Corporation Tax.

How to register?

HMRC will automatically issue a tax reference number to the company upon formation. However, the company will need to register their intent to start trading with HMRC.

How is this declared?

The company will prepare and submit a Corporation Tax return to HMRC.

Generally, financial performance is declared, including:

  • Total revenue of the company
  • Total profit (or loss) the company has generated
  • Tax allowances declared on equipment etc
  • Amounts to be added back into profits
  • The actual tax calculation

The majority of the information is taken from the annual accounts, but the tax calculation needs to be calculated and declared in the tax return.

How often does it needs submitting to HMRC?

Companies must pay Corporation tax to HMRC within 9 months and 1 day of their accounting year end. However, they will have 12 months to file their actual corporation tax return.

What if the company is dormant?

Companies that are dormant for the whole of the accounting period the tax return relates to, do not need to complete and file a tax return. However, if the company has only been dormant for part of the year, a full set of accounts and tax return must be prepared and submitted to HMRC.

Do we provide this service?

While we do not directly provide this annual service, our partner, Clever Accounts will provide this as part of their monthly services. Please check them out here.

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