Companies House accounts filing is the statutory accounts workflow. It is separate from HMRC CT600 filing, so companies should confirm the Companies House deadline, prepare approved statutory accounts and retain filing confirmation independently.
This guide is source-linked to official HMRC, Companies House and FRC material where available. Check current official guidance before treating the filing route, deadline or taxonomy choice as final.
What Companies House filing covers
Companies House accounts filing covers the company statutory accounts. The accounts are prepared from financial records and sent to Companies House, shareholders and other entitled recipients. They may also support HMRC Company Tax Return work, but that does not make the filings identical.
- Focus on statutory accounts and accounts format.
- Check whether small, micro-entity, dormant or other accounts rules apply.
- Keep Companies House confirmation separate from HMRC evidence.
Accounts preparation checks
The accounts should reflect the applicable accounting framework, director approval or signature requirements, and any audit or report requirements for the company profile.
- Confirm UK GAAP or IFRS basis.
- Confirm balance sheet signature and approval evidence.
- Confirm whether audit report or director report requirements apply.
Coordination with HMRC
The same accounts may support the HMRC Company Tax Return, but HMRC still has its own CT600, Corporation Tax and filing evidence requirements. Track both workstreams to avoid assuming the accounts filing completes the tax return.
- Reconcile accounts figures to CT600 and computations.
- Record any post-accounts tax adjustments.
- Retain both Companies House and HMRC confirmations.
Common risks
Common risks include treating HMRC and Companies House as one combined filing, using an old taxonomy assumption, copying prior-year tags without review, ignoring validation warnings, missing separate deadlines and losing evidence of approval.
- Do not rely only on prior-year files.
- Do not treat validation as a substitute for accounting or tax review.
- Escalate unusual balances, late filings or regulator-specific issues early.
Evidence to retain
The filing record should show the source accounts used, the HMRC or Companies House route decision, mapping or tagging review, validation results, corrections, approvals and final filing confirmation.
- Save signed or approved accounts and version details.
- Save validation and correction evidence for iXBRL files.
- Save HMRC, Companies House, upload or adviser handoff confirmation.
Before you rely on this route
- Accounts type and deadline confirmed.
- Approved accounts version controlled.
- Director signature or approval evidence retained.
- Companies House filing confirmation saved.
- HMRC CT600 workflow tracked separately.
Official sources
Use these official references as the current regulatory baseline before making filing decisions.
FAQs
What is the short answer?
Companies House accounts filing is the statutory accounts workflow. It is separate from HMRC CT600 filing, so companies should confirm the Companies House deadline, prepare approved statutory accounts and retain filing confirmation independently.
Are HMRC and Companies House filings the same?
No. Companies House accounts filing and HMRC Company Tax Return filing are separate UK obligations, even where the same statutory accounts support both workflows.
Can prior-year iXBRL files be reused?
Prior-year files can be a reference, but the current company facts, accounts, taxonomy, validation rules and official filing route should be checked again.
When should professional review be used?
Use professional review when the route is unclear, the filing is late, source documents changed, CT600 or tax computations changed, or the entity has unusual disclosures.
This article is general UK iXBRL filing information, not legal, tax, accounting or regulatory advice. Check current HMRC, Companies House and FRC guidance, and seek professional advice before making filing decisions.