Accounts and tax returns for private limited companies

Last updated: 7 March 2017

Corrections and amendments

Your company accounts

You must send amended accounts to Companies House on paper.

Amended or corrected accounts must be for the same period as the original accounts.

You must clearly say in your new accounts that they:

  • replace the original accounts
  • are now the statutory accounts
  • are prepared as they were at the date of the original accounts

You must write "amended" on the front - the accounts may be rejected as duplicates if you don't.

Your original accounts will remain on file at Companies House.

If you only want to amend one part of your accounts, you need to send a note saying what's been changed. The note must be signed by a director and filed with a copy of the original accounts.

Your Company Tax Return

You must usually do this within 12 months of the filing deadline.

You can either:

Check recent tax forms or letters from HMRC for the Corporation Tax office address or call the helpline.

If you made an error, you should correct it as soon as possible. HMRC may charge you a penalty for errors.

HMRC can make a compliance check to check for errors in your Company Tax return.
Accounts and tax returns for private limited companies
Corrections and amendments