Limited company guide
Filing FRS 105 accounts with Companies House and the company tax return with HMRC.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityAccounts go to Companies House, and a company tax return with its own copy of the accounts and computations goes to HMRC. They are separate submissions with separate deadlines, even though software can often send both.
Two filings, not one
What you need to file
If you are late
Accounts go to Companies House, and a company tax return with its own copy of the accounts and computations goes to HMRC. They are separate submissions with separate deadlines, even though software can often send both.
Companies House: nine months after the accounting reference date. HMRC: twelve months after the end of the accounting period, with payment nine months and one day after it ends.
A Companies House authentication code for the company, the company number, and accounts in the correct format. HMRC filing needs the company UTR and a Government Gateway account, with accounts and computations tagged in iXBRL.
Since the Economic Crime and Corporate Transparency Act, filing routes are tightening: web filing and paper options are being replaced by software-only filing, so most companies now file through commercial software or their accountant.
Companies House penalties start at £150 for up to a month late and reach £1,500 beyond six months, doubling if you were also late the previous year. HMRC charges £100 for a late CT600, again at three months, and percentage-based penalties after six and twelve months.
Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Paper and web filing routes are being withdrawn in favour of software filing. Check the current Companies House position before relying on either.
Companies House will post a replacement to the registered office. Allow time for it, this is a common cause of missed deadlines.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
Talk to an accountant
Share your next deadline, accounting problem or growth question. We will reply with a clear next step and quote any technical work before it begins.
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Work with us entirely online, or sit down with your accountant at whichever office suits you. Open Monday to Friday, 9:00am to 5:30pm. Office visits are by appointment only, so please book before coming in.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
