Companies House filing deadlines: every obligation for a contractor company
Direct Answer
A one-director contractor company has four recurring filing obligations: the confirmation statement (yearly, filed within 14 days of the review date), annual accounts to Companies House (9 months after your accounting reference date), the CT600 Corporation Tax return to HMRC (12 months after the accounting period — but the tax is due at 9 months and 1 day), and keeping your PSC register current (changes within 14 days). Miss the accounts deadline and Companies House charges an automatic, escalating penalty that doubles for two consecutive late years; persistent non-filing risks strike-off.
All your deadlines at a glance
| Filing | Filed with | Deadline | Deep-dive |
|---|---|---|---|
| Confirmation statement | Companies House | Within 14 days of the review date (at least once every 12 months) | Confirmation statement guide |
| Annual accounts | Companies House | 9 months after the accounting reference date (first accounts: 21 months after incorporation, or 3 months from the ARD, whichever is longer) | — |
| CT600 Corporation Tax return | HMRC | 12 months after the end of the accounting period | Corporation tax questions |
| Corporation Tax payment | HMRC | 9 months and 1 day after the end of the accounting period | Corporation tax rates |
| PSC register updates | Companies House | Changes notified within 14 days (then entered on the register within a further 14 days) | — |
Note the CT quirk: you pay your Corporation Tax (9 months + 1 day) before you have to file the return (12 months). Plan the cash for the earlier date, not the filing date.
The confirmation statement
The confirmation statement confirms that the information Companies House holds about your company — directors, registered office, shareholders, PSCs, SIC codes — is correct. It's a check, not accounts: there are no figures in it. It's due at least once every 12 months, within 14 days of your "review date," and carries a small annual filing fee. There's no automatic financial penalty for a late confirmation statement — but persistent non-filing puts the company at risk of compulsory strike-off (see below).
Since identity-verification rules under the Economic Crime and Corporate Transparency Act, filing a confirmation statement also depends on directors and PSCs having verified their identity. Full detail is in the dedicated confirmation statement guide.
Late accounts penalties (Companies House)
Late annual accounts trigger an automatic penalty — no warning, no discretion — that escalates the longer you leave it, and doubles if you file late two years running.
| How late (private company) | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
These are Companies House penalties for the accounts. They are entirely separate from HMRC's penalties for a late CT600 — a different body, a different fine schedule.
Late CT600 penalties (HMRC) — a completely separate regime
This is the confusion worth clearing up: Companies House and HMRC are two different bodies with two different penalty schedules, and a single missed year-end can trigger both. Companies House fines you for late accounts; HMRC fines you for a late Corporation Tax return.
| How late (CT600) | HMRC penalty |
|---|---|
| 1 day late | £200 fixed penalty (doubled from £100 as of 1 April 2026) |
| 3 months late | A further £200 (so £400 total; doubled from £200 as of 1 April 2026) |
| 6 & 12 months late | Tax-geared penalties added on top — a percentage of the unpaid Corporation Tax |
Miss one year-end and you can be penalised twice for the same failure — once by Companies House for the accounts, once by HMRC for the CT600. Interest also runs on any Corporation Tax paid late (the payment deadline is 9 months + 1 day, earlier than the filing deadline).
What happens if you persistently don't file
If a company stops filing, Companies House assumes it's no longer trading and starts compulsory strike-off — publishing a notice and, if nothing changes, removing the company from the register. The consequences are serious:
- Company assets pass to the Crown (bona vacantia) on dissolution — any cash left in the company is lost unless recovered through a costly process.
- Directors face penalties, and for serious or repeated failures, disqualification as a director.
- A struck-off company can't trade, invoice, or hold a bank account.
If you're winding down rather than neglecting the company, do it properly — see strike-off vs MVL and making a company dormant.
How contractors stay on top of it all
The dates above are spread across the year and keyed to your company's incorporation and year-end, not a single national deadline — which is exactly why they get missed. A contractor accountant tracks every one of them against your company's specific dates and files them for you. AutoBooks manages the confirmation statement, annual accounts, CT600 and PSC updates as standard, so none of these deadlines is ever yours to remember.
Never miss a Companies House or HMRC deadline again.
Autobooks tracks and files every one of your company's filings against your own dates — from £89+VAT/month.