Filing requirements for UK companies

The regulatory requirements relating to the filing of company accounts are set out in sections 441-448 of Companies Act 2006 (CA 2006). CA 2006 requires that a company files its accounts and reports with the Registrar of Companies within the following time limits:

• Private companies must file their accounts and reports within nine months of the end of their accounting reference period;
• Public companies must file their accounts and reports within six months of the end of their accounting reference period.

Special provisions apply when the accounting reference period is the company's first and is longer than 12 months or when an accounting reference period is shortened.

Corporate Reporting Faculty members can access further details on the requirements for the periods allowed for filing in the Overview of UK Regulation for Company Accounts factsheet.

When events beyond their control mean companies are unable to meet their filing deadline, companies may apply for an extension. The deadline extension must be applied for before the normal filing deadline. The application must be made online, and the following information will be needed:

• the company number;
• information about why more time is needed;
• documents to support your application (optional).

Automatic filing penalties are imposed when accounts are filed late, and the registrar has very limited discretion not to collect a penalty.

Accounting periods can be lengthened or shortened to be more or less than 12 months. Changing the company’s year end will change the deadline for filing accounts, unless it is the company’s first financial year being lengthened. There are certain restrictions and implications that should be considered carefully before making a change:

• Companies may only change their year end (their accounting reference date), be it to shorten or lengthen the accounting period, for their current financial year or the one immediately before. Year ends cannot be changed when accounts are overdue.
• Generally, companies can lengthen their accounting period to a maximum of 18 months and, unless certain criteria apply, the financial year can only be lengthened once every five years.
• Companies may change their year end by shortening their financial year (by a minimum of one day) as many times as they like.

Companies can apply online to change their year end.

Small companies and micro-entities have a number of options available when filing their accounts and reports.

For further information on the filing requirements and options for small companies visit Small company filing options.

For further information on the filing requirements and options for micro-entities visit Micro-entities filing options.

Small LLPs also have a number of options available when filing their accounts. For further information on the filing requirements and options for small LLPs visit Filing options for small LLPs.

Legislation to amend sections of the CA 2006 relating to the filing of accounts and reports passed into law in October 2023.

As well as introducing stronger powers to tackle money laundering and other illicit activity, the Economic Crime and Corporate Transparent Act (ECCTA or ‘the Act’) brings reforms to Companies House, including measures relating to filing requirements.

The Act simplifies and streamlines filing options be removing certain filing exemptions for micro-entities and small companies.

• Read further information on the changes introduced in the Act.

While the ECCTA received Royal Assent in October 2023, many of the measures within the Act will be implemented through secondary legislation. Implementation will involve a significant programme of work, phased-in over several years. It is anticipated that secondary legislation will start arriving from early 2024. Early measures, however, are likely to focus on granting Companies House greater powers to query information and more effective investigation and enforcement powers rather than accounts reform.

Further updates will be provided as more information becomes available.

• For more information on the criteria for each size regime of company in the Companies Act 2006 access the factsheet Entitlement to the micro, small, medium and large companies regimes.
• For more information on the regulatory requirements affecting UK company accounts access the factsheet Overview of UK Regulation for Company Accounts factsheet.
• For more information on the simplifications available to small entities access the factsheet Preparing and Filing Small Company Accounts.