File your company accounts and CT600 yourself, now that HMRC's free service has closed
Many small company directors used HMRC's free online service to file accounts and the Company Tax Return together. That service is gone. Here is what changed, what you still file, and when.
This is general information. It is not advice on your own company's situation.
What changed on 31 March 2026
HMRC's "File your accounts and Company Tax Return" online service closed on 31 March 2026. From 1 April 2026, HMRC says you should use commercial software to file annual accounts and Company Tax Returns with HMRC. A paper Company Tax Return is only allowed if you have a reasonable excuse or you file in Welsh. (gov.uk: Corporation Tax, use HMRC's free filing software)
Two places, two filings
A limited company files with two separate bodies.
- Companies House gets your annual accounts. Directors must approve the accounts before they are filed. (gov.uk: file your company annual accounts)
- HMRC gets your Company Tax Return. You must still send your statutory accounts to HMRC as part of it. (gov.uk: micro-entities, small and dormant companies)
In the tax return you work out your profit or loss for Corporation Tax. This is not the same figure as the profit in your accounts. You also work out the tax you owe. You must file even if you made a loss or owe nothing. (gov.uk: Company Tax Returns)
HMRC does not send you a bill for Corporation Tax. You work out the amount and pay it yourself. (gov.uk: Corporation Tax)
What small and micro companies send
A company is micro or small if it meets any 2 of these 3 tests. (gov.uk)
| Size | Turnover | Balance sheet total | Employees |
|---|---|---|---|
| Micro-entity | £1 million or less | £500,000 or less | 10 or fewer |
| Small | £15 million or less | £7.5 million or less | 50 or fewer |
Today, a micro-entity may send Companies House only its balance sheet, with less detail. A small company may send abridged accounts if all members agree, or leave out the directors' report and profit and loss account. HMRC still gets the full statutory accounts in both cases. (gov.uk) These options change in April 2028; see the end of this guide.
The deadlines
These come from gov.uk: accounts and tax returns for private limited companies.
| What | Deadline |
|---|---|
| First accounts to Companies House | 21 months after the date you registered with Companies House |
| Later accounts to Companies House | 9 months after your company's financial year ends |
| Company Tax Return to HMRC | 12 months after your accounting period for Corporation Tax ends |
| Pay Corporation Tax, or tell HMRC you owe none | 9 months and 1 day after your accounting period ends |
Note that the tax is due before the return.
What happens if you are late
Companies House charges a penalty on private companies for late accounts (gov.uk):
| How late | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
The penalty is doubled if your accounts are late 2 years in a row.
HMRC charges £200 one day after the return deadline and another £200 at 3 months. At 6 months HMRC estimates your tax and adds 10% of the unpaid tax, and at 12 months another 10%. If your return is late 3 times in a row, the £200 penalties become £1,000 each. (gov.uk: Company Tax Return penalties)
Your options now
Commercial software. HMRC keeps a list of software for Corporation Tax. It was last updated on 12 October 2026. The list has a column "Suitable for self-filers", which helps if you file without an accountant. Some products let you file your return and your accounts together. HMRC says it cannot recommend or endorse one product over another. (gov.uk: Corporation Tax commercial software suppliers)
Accounts and tax computations go to HMRC in a format called iXBRL. Check that the software you pick can submit iXBRL documents, or works with a tagging or conversion service from the same list.
Companies House's own service. For now you can still file accounts on the Companies House website. You need a Companies House password and authentication code. (gov.uk)
An agent. You can also ask an accountant or other agent to file for you.
A simple checklist
- Write down your financial year end and your accounting period for Corporation Tax.
- Put the four deadlines from the table in your calendar.
- Keep your books up to date through the year, so the accounts are not a rush.
- Prepare the accounts and have the directors approve them.
- Work out your taxable profit and your Corporation Tax.
- Pay the tax by 9 months and 1 day after the period ends.
- File the CT600 with your accounts and computations through software.
- File your accounts with Companies House.
What changes next
From 1 April 2028 every company must file its accounts at Companies House with commercial software. The web and paper routes close for accounts. Abridged accounts go, and small and micro companies will file a profit and loss account, with an option to keep it off the public register. (gov.uk: Companies House changes from April 2028) Our separate guide on Companies House covers this in detail.
Octobooks keeps your books with your own Claude; see octobooks.ai.