Companies House accounts vs HMRC accounts: the difference
Many directors confuse the accounts you file with Companies House and the ones you file with HMRC. Here is how they differ.
Every UK limited company has to send accounts to two different places: Companies House and HMRC. They are related but not the same, and confusing them is one of the most common filing mistakes.
Companies House accounts
These are your statutory accounts, filed on the public register. Small companies and micro-entities can file reduced information. The deadline is usually 9 months after your financial year ends.
HMRC accounts and the tax return
HMRC needs your full statutory accounts plus a Company Tax Return (CT600) to work out your Corporation Tax. This goes to HMRC, not the public register, and is due 12 months after your accounting period, though the tax itself is due earlier.
Do you file the same thing twice
Not quite. The accounts come from the same figures, but Companies House and HMRC are separate filings with separate deadlines. From 2028, the Companies House accounts must be filed with software in iXBRL.