Changes to UK company law removed the option for small companies to file abbreviated accounts for accounting periods starting on or after 1 January 2016.
If you’re a small company you now have the following 3 options for filing your accounts:
You must meet at least 2 of the following
You must meet at least 2 of the following:
Full accounts with Companies House and HMRC
These joint accounts are suitable for small companies who are audit exempt and wish to file full accounts to both Companies House and HMRC. You can also file your tax return with HMRC at the same time.
Dormant company accounts
These accounts are suitable for companies limited by shares or by guarantee that have never and can be filed using our WebFiling Service.
How to file your accounts
To file micro-entity accounts you need to sign-in to our WebFiling service and choose the micro-entity accounts type.
We are constructing a replacement service for WebFiling that will enable you to file abridged accounts to Companies House. This is expected to be launched by the end of the summer 2017.
During the transitional period there are two options for you to consider:
This will require signing up for a Government Gateway account, or using your existing credentials to sign in. You can file your tax return to HMRC at the same time.
The service is available to everyone but mostly benefits those who file frequently – on a daily or weekly basis. The more documents you file, the more appropriate software filing is likely to be.
View our list of approved software providers.
We’ve updated our accounts guidance.