The short version
- The confirmation statement and the annual accounts are two separate filings at Companies House.
- Accounts are due 9 months after your year end. A new company's first accounts are due 21 months after it was registered.
- The confirmation statement is due at least once every 12 months, within 14 days of your review date, and costs £50 online.
- Late accounts bring an automatic penalty starting at £150.
- Directors now have to verify their identity with Companies House, usually before the next confirmation statement.
Why people mix them up
Both go to Companies House, both happen every year, and both are usually described as "doing the company stuff". But they are separate filings, with different deadlines, and filing one does not cover the other.
| Annual accounts | Confirmation statement | |
|---|---|---|
| What it is | Your company's financial statements for the year | Confirms your company's details: directors, shareholders, registered office, business activity |
| When it is due | 9 months after your year end. First accounts: 21 months after registration | At least once every 12 months, within 14 days of your review date |
| Companies House fee | None | £50 online |
| If it is late | Automatic penalty from £150, rising to £1,500 | No automatic penalty, but it is an offence and the company can be struck off |
Annual accounts
Your annual accounts show how the company did over its financial year and what it owns and owes at the end of it. Small and micro companies can file simpler versions.
They are due 9 months after your year end. The first set is different: it is due 21 months after the company was registered. Because a new company's first period can be longer than a year, that deadline comes earlier than most people expect.
Late filing penalties are automatic: £150 if up to a month late, rising to £1,500 if more than six months late. They double if the accounts are late two years in a row.
The accounts also go to HMRC with your Corporation Tax return, which is a third filing with its own deadline.
The confirmation statement
The confirmation statement confirms that the information Companies House holds about your company is correct: your directors, your shareholders, your registered office and what the company does. If nothing has changed, you still have to file it.
It is due at least once every 12 months, within 14 days of the end of your review period, and the Companies House fee is £50 online. There is no automatic penalty for filing late, but failing to file is a criminal offence and Companies House can start striking the company off the register.
New: director identity verification
Since 18 November 2025, company directors have to verify their identity with Companies House. New directors verify before they are appointed. Existing directors verify before the company's first confirmation statement after that date, and the statement includes each director's Companies House personal code.
Verifying usually takes 10 to 15 minutes through GOV.UK One Login, using the GOV.UK ID Check app, online security questions or a visit to a Post Office. If your next confirmation statement is coming up, it is worth doing this first.
How to keep on top of both
Put both dates in your diary now: your year end plus 9 months for the accounts, and your review date for the confirmation statement. Or hand both to someone who tracks them for you.
My Company package includes your accounts, your Corporation Tax return, your confirmation statement and your own Self Assessment, with every deadline tracked backwards from your year end.
Christina Ding runs Ding Accounting in Bournemouth. Nearly 30 years in finance, more than ten of them as a Financial Controller. ICB Practice Licence No. 25151. More about me
This guide is general information, based on the rules for the 2026/27 tax year as I understand them at October 2026. It is not advice for your particular situation. Tax rules change, and the right answer depends on your full circumstances, so please talk to me before acting on it.