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The complete guide to Companies House filing deadlines

Annual accounts, confirmation statements, PSC obligations — every deadline, explained for UK accountants.

20 May 2026·8 min read

Companies House imposes several distinct filing obligations on UK registered companies. Missing any one of them triggers automatic penalties — and unlike HMRC, Companies House does not accept ignorance as a defence.

Annual accounts

Private limited companies must file accounts within 9 months of their accounting reference date (ARD). Public companies have 6 months. First accounts after incorporation have different rules: if the period is more than 12 months, you get 21 months from incorporation (private) or 18 months (public), whichever is later.

The ARD defaults to the last day of the month of incorporation. Companies can change their ARD — but this affects the deadline. If you shorten an accounting period, the deadline is the later of 9 months from the new ARD or 3 months from the date of the change notice.

⚠️Late accounts penalties are automatic and escalate the longer they go unfiled: £150 (up to 1 month late), £375 (1–3 months), £750 (3–6 months), £1,500 (over 6 months). Repeat late filers face doubled penalties.

Confirmation statements

Every company must file a confirmation statement at least once every 12 months. The 12-month review period starts either from the date of incorporation or the date of the last confirmation statement.

The filing deadline is 14 days after the end of the review period. Companies House sends a reminder, but only on the due date — not before. This is where many companies slip up.

The confirmation statement confirms or updates the company's registered information: SIC codes, share capital, shareholders, and PSC register. Since ECCTA, the statement also requires confirmation of lawful purpose.

PSC register obligations

Every company must maintain a PSC (People with Significant Control) register and notify Companies House of any changes within 14 days of becoming aware of them. A person has significant control if they:

  • Hold more than 25% of shares or voting rights
  • Can appoint or remove a majority of directors
  • Otherwise exercise significant influence or control

Failure to maintain an accurate PSC register is a criminal offence — not just a civil penalty.

Officer changes

Appointments, resignations, and changes to director or secretary details must be notified to Companies House within 14 days using the relevant form (AP01, TM01, CH01, etc.). Under ECCTA, director appointments now require identity verification.

Registered office changes

Any change to the registered office address must be filed within 14 days. Companies House correspondence goes to the registered address — if it's out of date, you may miss important notices.

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