Guide

Accounts and tax returns for private limited companies

Last updated: 7 March 2017

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

You can file your accounts with Companies House and tax return with HMRC jointly using accounting software or HMRC's online Corporation Tax service.

Sending your Company Tax Return to HMRC separately

You must do this online, using either:

If you can't use HMRC's service, you need to use accounting software.

Sending accounts to Companies House separately

You can send your accounts to Companies House online.

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.

Accounts and tax returns for private limited companies
File your accounts and Company Tax Return