Every UK limited company prepares annual accounts — but it's easy to assume there's just one set, filed once. In practice, your accounts serve two separate purposes.

Companies House Gets One Version

Accounts filed with Companies House become part of the public record. Smaller companies can often file a simplified version, which is worth checking if your company qualifies.

HMRC Uses the Same Numbers, Differently

The same underlying financial records also support your Corporation Tax return (CT600) to HMRC — same business, same year, but a different filing with its own deadline.

Your Deadline Depends on Your Year-End

Your company's accounting reference date sets the clock — and a first set of accounts often gets a longer deadline than accounts in later years.

This article provides general information only and is not personalised accounting advice. For the full guide, see our Business Guide to Year-End Accounts.