End of Year Accounts: What They Are and How to File Them in the UK

Running a limited company in the UK comes with legal obligations, and one of the biggest is filing your end of year accounts. Whether you're a director, freelancer with a limited company, or running a small business, getting this right is essential to avoid penalties and stay compliant.

Here’s what end of year accounts involve, when they’re due, and how they link to your Company Tax Return.

What Are End of Year Accounts?

End of year accounts, also known as statutory accounts, are financial statements that show how your company has performed during its financial year.

They usually include:

• A balance sheet

• A profit and loss account

• Notes about the accounts

• A director’s report (for larger companies)

• An auditor’s report (if required)

These accounts must be prepared in line with UK accounting standards (usually FRS 105 for micro-entities, or FRS 102 for small companies).

What Is the Company Tax Return?

Your Company Tax Return (CT600) is the document sent to HMRC that shows how much Corporation Tax your business owes based on its end of year profits.

It must include:

• Your company’s end of year accounts

• Calculations of your taxable profits

• Any tax reliefs or allowances you’re claiming

While end of year accounts go to Companies House, the Company Tax Return goes to HMRC — but both are linked, and both are compulsory.

What Is the Company’s End of Year Date?

A company’s end of year date is known as its accounting reference date (ARD). This is the official end of its financial year.

By default, your ARD is the last day of the month in which your company was incorporated. So if you formed your company on 10 July 2023, your first end of year date would be 31 July 2024.

You can change this date by notifying Companies House if it makes sense for your business cycle or tax planning.

What Are the Deadlines for End of Year Accounts?

You must meet different deadlines for Companies House and HMRC:

Companies House:            

• First accounts: 21 months after incorporation

• Subsequent accounts: 9 months after your financial year end

HMRC:

• Company Tax Return: 12 months after your financial year end

• Corporation Tax payment: 9 months and 1 day after your financial year end

Miss a deadline and you’ll face automatic late filing penalties — even if your company made no money.

Do I Have to Produce End of Year Accounts?

Yes. If you run a limited company, you are legally required to produce and file end of year accounts, even if your business is dormant or has made no profit.

Sole traders and partnerships don’t file end of year accounts with Companies House, but they still need to submit a Self Assessment tax return.

Do You Need an Accountant to Produce End of Year Accounts?

Legally, no. You can prepare and file your end of year accounts yourself — especially if you’re a micro-entity using HMRC and Companies House’s online tools.

However, many business owners use an accountant to:

• Ensure accuracy and compliance

• Claim all allowable expenses and reliefs

• Avoid penalties

• Save time

If your company is growing, has multiple revenue streams, or is applying for finance or investment, professional accounts are often expected.

How Do I File My End of Year Accounts and Tax Return?

You can file online:

• Companies House: Use their web filing service or approved software

• HMRC: File your Company Tax Return through HMRC’s online system, or accounting software like FreeAgent, Xero or TaxCalc

If your accountant handles your tax affairs, they’ll usually file on your behalf — but directors are still legally responsible for ensuring it’s done on time.

Final Thoughts

Filing your end of year accounts isn’t just a formality — it’s a legal duty and a key part of running a limited company in the UK. Get your dates right, understand what’s needed, and decide whether you need an accountant’s help.

Leaving it too late risks penalties, stress, and unnecessary errors. Get organised early, and you’ll stay compliant and confident.