Annual accounts deadline (UK)

Annual accounts are due 9 months after the company's accounting reference date (ARD) for private limited companies, and 6 months for public companies. Late filing triggers automatic monetary penalties.

What is this filing?

Annual accounts (also called statutory accounts) are the company's audited or unaudited financial statements, prepared in accordance with UK GAAP or IFRS. They are filed at Companies House and used by HMRC alongside the Corporation Tax return.

When is it due?

For private companies the deadline is 9 months after the accounting reference date. For public companies it is 6 months. The first set of accounts for a newly incorporated company is due 21 months after incorporation. Filing late is the most common cause of late-filing penalties at Companies House.

What's the penalty for missing it?

Private company penalties: £150 (up to 1 month late), £375 (1–3 months), £750 (3–6 months), £1,500 (over 6 months). Public company penalties are double. Filing late in two consecutive years doubles the penalty in the second year. Penalties are charged to the company, not the director — but the company can be struck off if accounts are never filed.

How PenaltyProof helps

PenaltyProof checks Companies House daily for every company on your list and alerts you 30, 14, and 7 days before each annual-accounts deadline (paid plans) plus on the day it's due. One inbox for your whole client portfolio — no per-company setup needed.

Frequently asked questions

Can I shorten or extend the accounting reference date?

Yes. A company can shorten its ARD any number of times but can only extend it once in any 5-year period (and by no more than 18 months total). Extension triggers a new deadline immediately.

Are dormant companies exempt?

No. Dormant companies must still file dormant accounts annually. See our dormant accounts deadline page.

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