File your accounts and Company Tax Return
You file your accounts with Companies House and your Company Tax Return with HM Revenue and Customs (HMRC).
If your accounts and Company Tax Return cover the same period, you can send them together.
If you're sending your company's first accounts, you'll usually need to send more than one Company Tax Return.
You need your:
- HMRC online account details
- company registration number
- Companies House online account details
- statutory accounts
Sending your accounts and Company Tax Return together
Sending your Company Tax Return to HMRC separately
You must do this online, using either:
- HMRC's online Corporation Tax service
- accounting software that can send your Company Tax Return to HMRC
If you can't use HMRC's service, you need to use accounting software.
Sending accounts to Companies House separately
Using accountants or tax advisers to send your returns and accounts
To authorise them for HMRC, either:
Authorise your accountant or tax adviser to use your Companies House authentication code if you want them to deal with Companies House on your behalf.