Forming a Limited Company (Ltd) in the UK is an exciting step — but keeping it compliant is just as important.
Once your company is registered, your responsibilities don’t end there. Every year, you must meet a few legal filing requirements to stay in good standing with Companies House and HMRC (HM Revenue & Customs).

In this guide, we’ll walk you through all the essential annual filing requirements for a UK Ltd company, so you can manage your business with confidence and avoid penalties.

1. Confirmation Statement (Annual Return)

Every UK Ltd company must file a Confirmation Statement (formerly called the Annual Return) at least once every 12 months.

This filing confirms that your company information is up to date, including:

• Company name and registered address
• Directors and shareholders’ details
• Share capital and ownership structure
• SIC (Standard Industrial Classification) code

You can file this online via Companies House WebFiling for £13, or by post for £40.

💡 Pro Tip: Even if nothing changes, you must still submit the statement on time.

👉 You may also like: How Long Does It Take to Set Up a UK Ltd?

2. Annual Accounts (Financial Statements)

Every UK Ltd company — even if it’s dormant or inactive — must file annual accounts with Companies House.

These financial statements typically include:

• Balance sheet
• Profit and Loss Account
• Notes about company finances

Depending on your business size, you may qualify for simplified (micro-entity) accounts, which make filing easier.

Deadlines:

• Private Ltd companies: Within 9 months of your accounting year-end.
• First accounts: Due 21 months after company incorporation.

💡 Example:
If your company was incorporated on 1 January 2024, your first accounts are due by 1 October 2025.

3. Corporation Tax Return (CT600)

Every Ltd company must also submit a Corporation Tax Return (CT600) to HMRC each year.

This return shows how much profit your company made and how much corporation tax you owe.

Key points:

• Corporation Tax Rate (2025): 19% for profits under £50,000 and up to 25% for profits above £250,000
• Must file within 12 months after your accounting period ends
• Tax payment is usually due 9 months and 1 day after the period ends

💡 Pro Tip: Even if your company didn’t make a profit, you still need to submit a nil return.

👉 Read also: How Much Is Ltd Company Tax in the UK?

4. VAT Returns (If Registered)

If your business turnover exceeds £90,000 (2025 threshold), you must register for VAT (Value Added Tax).

Once registered, you’ll need to:

• Charge VAT on sales
• Submit VAT Returns every quarter (every 3 months)
• Pay or reclaim VAT through HMRC

You can easily file VAT returns online via Making Tax Digital (MTD)-compatible software.

💡 Tip: Even if you’re below the VAT threshold, voluntary registration can improve your company’s credibility and cash flow management.

5. PAYE and Employee Reporting (If You Have Staff)

If your Ltd company employs staff, you must register for PAYE (Pay As You Earn) with HMRC.

You’ll need to report:

• Employee salaries
• Tax and National Insurance deductions
• Pensions (if applicable)

These are reported each pay period, usually monthly, through your payroll software.

6. Record Keeping Obligations

Companies must keep accurate records of:

• All income and expenses
• Assets and liabilities
• Employee and shareholder details
• Tax returns and bank statements

Records should be retained for at least 6 years after the accounting year they relate to.

Quick Overview: Filing Deadlines

What Happens If You Miss a Deadline?

Missing your filing deadlines can result in:

• Late filing penalties (from £150 up to £1,500)
• Tax fines and interest charges
• The company is being struck off the Companies House register

Timely filing demonstrates professionalism and ensures your company remains compliant and trustworthy — especially important for non-UK residents managing companies remotely.

Conclusion

What are the annual filing requirements for a UK limited company?
In short, you must:

1. File a Confirmation Statement annually
2. Submit Annual Accounts to Companies House
3. File a Corporation Tax Return with HMRC
4. Submit VAT and PAYE reports (if applicable)

By staying compliant, you protect your business reputation, maintain your legal status, and ensure smooth operations — whether you’re in the UK or managing your company from abroad.

If you’re setting up your UK Ltd or need help with compliance, Corpulate.com can guide you step-by-step — from formation to annual maintenance.

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