Final Accounts Filing Deadlines in the UK: Company Accounts

Team Nomi

Jun 08, 2026
7 minutes read

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If you run a business in the UK, you’ve likely heard about filing final accounts, but do you know exactly when company accounts need to be filed and what happens if you miss the deadline?

As a business owner or accountant, keeping up with your company’s filing deadlines is important to avoid penalties and stay compliant with Companies House. New companies usually need to file their first accounts within 21 months of incorporation, while future accounts are normally due within 9 months after the end of the financial year. 

Whether you’re just starting or managing multiple companies, understanding the company accounts filing deadline can help make filing final accounts easier and less stressful.

Who Needs to File Final Accounts?

In the UK, not all business types have the same filing obligations. Filing final accounts is a legal requirement for certain business structures, and understanding where your business stands is essential for staying compliant.

A Private Limited Company (Ltd)

If your business is registered as a private limited company, you must file final accounts with Companies House every year. Missing the accounts filing deadline can result in penalties.

A Public Limited Company (PLC)

PLCs are also required to submit final accounts each year. Due to their size and ability to sell shares to the public, they face stricter reporting requirements and tighter filing deadlines.

Sole Traders and Partnerships

Sole traders and most partnerships do not need to file final accounts with Companies House. Instead, they report income through Self Assessment tax returns.

When Do Company Accounts Need to Be Filed?

Company accounts need to be filed based on whether your business is newly incorporated or already trading. 

• • First accounts are generally due 21 months after incorporation
  • Annual accounts after the first year are normally due 9 months after your financial year-end
  • PLCs usually have a shorter deadline of 6 months after the accounting period ends

Example Filing Deadlines

Knowing your company accounts filing deadline early helps avoid unnecessary penalties and last-minute stress.

When Are Company Accounts Due?

A common question business owners ask is: when are company accounts due?

For most UK limited companies, annual accounts are due 9 months after the end of the accounting period. However, newly formed companies normally get extra time for their first filing period.

Your exact accounts filing deadline depends on your Accounting Reference Date (ARD), which Companies House uses to determine when annual accounts must be submitted.

You can check your filing date through your Companies House account or by reviewing previous filing confirmations.

Deadlines for Filing Final Accounts

The deadline for submitting final accounts depends on the type of business you operate. Here is a breakdown of deadlines for each business structure.

Private Limited Companies

Private limited companies must file final accounts with Companies House every year. The deadlines differ depending on whether it is your first set of accounts.

If it is your first account, the deadline is 21 months after incorporation.

Example:
If your company was incorporated on 1 January 2024, your first accounts must be filed by 1 October 2025.

For future filings, your company’s accounts filing deadline is normally 9 months after your accounting reference date (ARD).

Example:
If your ARD is 31 March, your final accounts must be filed by 31 December of the same year.

What is an Accounting Reference Date (ARD)?

Your Accounting Reference Date (ARD) is the date Companies House uses to decide when company accounts are due.

In most cases, it falls on the last day of the month your company was incorporated. Once your ARD is set, Companies House uses it to determine your annual accounts filing deadline.

Public Limited Companies (PLCs)

Public limited companies have stricter filing deadlines due to their size and public accountability.

PLCs must file final accounts within 6 months of the Accounting Reference Date.

Example:
If the ARD is 30 June, the filing deadline will usually be 31 December.

Sole Traders and Partnerships

Sole traders and most general partnerships do not file final accounts with Companies House.

Instead, Self Assessment deadlines apply:

• • Online tax return: 31 January following the tax year
  • Paper tax return: 31 October following the tax year

Dormant Companies

A dormant company is not actively trading and has no significant accounting transactions.

Even though the business is inactive, it must still submit dormant accounts to Companies House.

The filing deadline is normally 9 months after the company’s accounting reference date.

How to File Final Accounts in the UK

Submitting final accounts in the UK is a legal requirement for most companies. It helps HMRC and Companies House review your company’s financial position.

Online via Companies House

• • Use WebFiling or Companies House online services
  • Fast and secure process
  • Requires your Companies House authentication code

Using Accounting Software

Cloud-based accounting software, such as Nomi, allows direct filing.

This is particularly useful for small businesses looking to save time and reduce errors while staying compliant with their company accounts filing deadline.

Through an Accountant

A professional accountant can prepare and file accounts on your behalf.

This can help reduce errors and ensure deadlines are met, especially for businesses with more complex finances.

Required Documents

You may need:

• • Balance sheet
  • Profit and Loss Account
  • Notes to the accounts
  • Director’s report (for larger companies)

For digital filing, documents must generally be submitted in iXBRL format.

What Happens If You Miss the Company Accounts Filing Deadline?

Missing your company accounts filing deadline can result in automatic penalties from Companies House.

Even being one day late can trigger a fine.

If accounts are filed late for two years in a row, penalties can double.

For PLCs, penalties may be more serious and can affect investor confidence or fundraising opportunities.

Tips to Avoid Missing Deadlines

Submitting final accounts late can create unnecessary costs and stress. Here are practical ways to stay on track:

• • Sign up for Companies House email reminders
  • Use accounting software to track deadlines
  • Set calendar reminders well in advance
  • File accounts early where possible
  • Keep financial records organised throughout the year
  • Work with an accountant if your accounts are complex

Staying organised makes it easier to meet your accounts filing deadline and avoid last-minute problems.

Conclusion

Filing final accounts on time is important for remaining compliant and avoiding penalties. Knowing when company accounts need to be filed, understanding when company accounts are due, and tracking your company accounts filing deadline can save time, money, and unnecessary stress.

Whether you are an accountant, a small business owner, or run a limited company, staying ahead of deadlines is essential.

Using tools like Nomi’s final accounts software can make the process easier by helping you track deadlines, manage finances, and submit accounts in the correct format.

Try Nomi’s 30-day free trial and explore how it can support your business accounting needs.

Frequently asked questions

1. When do company accounts need to be filed?
Ans. Most UK limited companies must file annual accounts 9 months after the financial year-end. First accounts are generally due 21 months after incorporation.

2. When are company accounts due?
Ans. For most limited companies, accounts are due 9 months after the accounting period ends, although newly formed businesses often get extra time for their first filing.

2. What is the company’s account filing deadline?
Ans. The company accounts filing deadline is the final date by which a company must submit annual accounts to Companies House.

3. What happens if I miss the accounts filing deadline?
Ans. Late filing penalties range from £150 to £1,500, depending on how late the accounts are submitted.

4. Do dormant companies need to file accounts?
Ans. Yes. Even if a company is dormant and not trading, it must still submit dormant accounts to Companies House.