United Kingdom Compliance Guide
Filing requirements, deadlines, and fees for United Kingdom business entities.
Filing Obligations
Confirmation Statement (formerly Annual Return)
Annual (at least once every 12 months)Every UK company must file a confirmation statement at least once every 12 months, confirming that the information held at Companies House is accurate and up to date. This includes registered office, directors, shareholders, SIC codes, and share capital.
Within 14 days of the review date (anniversary of incorporation or last confirmation statement)
£13 (online) or £40 (paper)
No direct fine, but failure to file can lead to the company being struck off the register and directors facing prosecution
Online via Companies House WebFiling
Annual Accounts
AnnualAll UK companies must file annual accounts with Companies House. Micro-entities and small companies may file abbreviated or abridged accounts. Dormant companies still must file.
9 months after financial year-end (private companies) or 6 months (public companies)
No filing fee
£150 (up to 1 month late), £375 (1-3 months), £750 (3-6 months), £1,500 (over 6 months). Doubled for public companies. Penalties are automatic.
Online via Companies House WebFiling or software filing
Corporation Tax Return (CT600)
AnnualCorporation tax at 25% (main rate) or 19% (small profits rate for profits under £50,000, marginal relief between £50,000 and £250,000). Tax must be paid 9 months and 1 day after the accounting period ends; the return can be filed up to 12 months after.
12 months after the end of the accounting period
No filing fee
£100 (1 day late), another £100 (3 months late), 10% of unpaid tax (6 months late), further 10% (12 months late). HMRC charges interest on all late payments.
Online via HMRC
VAT Returns
Quarterly (standard) or MonthlyStandard VAT rate is 20% (reduced 5%, zero 0%). Registration mandatory when taxable turnover exceeds £90,000. All VAT-registered businesses must use Making Tax Digital compatible software.
1 month and 7 days after the end of the VAT period
No filing fee
Points-based penalty system (from Jan 2023): 1 point per late return, financial penalty at threshold (4 points for quarterly, 5 for monthly). Late payment: 2% at day 15, 2% at day 30, then 4% annualised.
Online via Making Tax Digital (MTD) compatible software
People with Significant Control (PSC) Register
OngoingUK companies must maintain a register of People with Significant Control (beneficial owners who hold >25% shares/voting rights or exercise significant influence). Changes must be notified to Companies House promptly.
Ongoing; update within 14 days of changes, notify Companies House within further 14 days
No filing fee
Criminal offence; unlimited fine and/or up to 2 years imprisonment for directors
Online via Companies House WebFiling
Key Dates
Frequently Asked Questions
What is the UK corporation tax rate?
25% main rate for profits above £250,000. 19% small profits rate for profits under £50,000. Marginal relief applies between £50,000 and £250,000.
What happens if I file accounts late at Companies House?
Penalties are automatic and not discretionary: £150 (up to 1 month late), £375 (1-3 months), £750 (3-6 months), £1,500 (over 6 months). These are doubled for public companies. Companies House does not accept illness, postal delays, or accountant issues as reasonable excuses.
Do dormant companies need to file?
Yes. Dormant companies must still file a confirmation statement and dormant company accounts with Companies House. They may be exempt from filing a corporation tax return if HMRC has agreed the company is dormant for tax purposes.
What is Making Tax Digital?
Making Tax Digital (MTD) requires VAT-registered businesses to keep digital records and submit VAT returns using compatible software. Spreadsheets alone are no longer accepted unless linked to bridging software.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.