ICAEW.com works better with JavaScript enabled.
Exclusive

Company filings

A practical guide to company filing in the UK which covers when companies are required to file, the procedure for doing so, the information needed to complete the relevant form and penalties for non-compliance.

Exclusive content
Access to our exclusive resources is for specific groups of students and members.
A practical guide to company filing in the UK which covers when companies are required to file, the procedure for doing so, the information needed to complete the relevant form and penalties for non-compliance. Answers to problems readers may encounter whilst undertaking the filing process are also included.
ICSA Solutions

ICSA Solutions are an innovative series of ebooks that provide immediate access to all the necessary information on a particular topic; offering practical guidance, case studies and time-saving checklists.

Contents

1. Main entities and legal framework

Chapter 1 looks at the main entities that receive forms filed by companies, namely the Registrar of Companies at Companies House, HM Revenue & Customs (HMRC) and the Financial Conduct Authority (FCA). The legal framework is also discussed.

2. Initial filings: incorporation

Chapter 2 outlines the different ways a registered company can be formed and their advantages and disadvantages. Also covers incorporation of plcs, filing errors and date of incorporation.

3. Subsequent filings: annual filings

Chapter 3 covers the filing of annual returns, annual accounts and corporation tax returns. Also includes penalties, fines and appeals and rejection of accounts.

4. Subsequent filings: event driven filings

Chapter 4 details the most commonly submitted event related forms, with reasons for filing and deadlines for submission.

5. Cessation filings and WebFiling

Chapter 5 looks at cessation filings and liquidation. Online filing using the Companies House approved software package or WebFiling service is also covered.

Practical tools and other customisable content

This publication includes the following customisable content:

By its nature, this guide cannot be comprehensive and as its content does not constitute legal advice, it should not be relied upon as such. The law is stated as at 30 June 2013.

Terms of use

ICAEW members and ACA students can access the publication subject to the conditions set out in the terms of use, copyright statement and disclaimer below.

You are permitted to view, print and download this eBook for your personal use. Unless you have the permission of the copyright owner, you may not re-transmit the publication to anybody else.

Copyright

This publication is the copyright of ICSA Publishing Ltd.

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording or otherwise, without prior permission, in writing, from the publisher. This publication is a general guide and is correct at the time of writing.

Disclaimer

The publication does not necessarily deal with every important topic or cover every aspect of the topics with which it deals. It is not intended to provide legal advice and should not be treated as a substitute for legal advice. Legal advice should always be sought before taking action based on the information provided. The authors bear no responsibility for errors and omissions.

The Institute of Chartered Accountants in England and Wales (as distributor) disclaims all liability for any errors or omissions.

Company filings

PDF (769kb)

Jennifer Adams ICSA Publishing Ltd, 2013

Download