IN01
Incorporation
The company exists from the date on the certificate. Every other deadline is measured from that date, not from the day you started trading.
Once, at the start
Cost of missing it: None, but a rejected application costs you the date
Filings
Five forms, andwhat each one gives away.
A dossier on every filing a UK limited company owes in a normal year, plus the rules about addresses, directors and identity that decide whether a filing is accepted at all.
CS01
Confirmation statement
The review period ends 12 months after the confirmation statement date on your last statement, or 12 months after incorporation if this is your first one. Filing early starts a new review period.
Within 14 days of the end of each 12 month review period
Cost of missing it: Fine of up to 5,000 pounds and the company can be struck off
AA
Annual accounts
Companies House sets the accounting reference date as the last day of the month you were registered in, one year later. Your first accounts therefore cover more than twelve months.
21 months after registration for the first set, then 9 months after each financial year end
Cost of missing it: 150, 375, 750 or 1,500 pounds depending on how late, doubled if you are late two years running
CT600
Company Tax Return
An accounting period for Corporation Tax cannot be longer than 12 months, so a first set of accounts that covers more than a year needs two returns.
12 months after the end of the accounting period
Cost of missing it: Separate HMRC penalty regime, on top of the Companies House one
CT PAY
Corporation Tax payment
The money is due three months before the return that works out how much it was. Small companies pay first and file second.
9 months and 1 day after the end of the accounting period
Cost of missing it: Interest from the day after the deadline
What goes on the public record
The confirmation statement is not a form about your year. It is a form about what strangers can see.
Published and permanent
Registered office, the address where records are kept, directors and secretary, statement of capital and shareholders, SIC code, and people with significant control. Superseded versions stay on the register next to the current one.
Collected but not published
The registered email address. Companies House requires one and expects the company to read what arrives at it. It is not shown on the public register.
The registered office test
Three requirements, and the third one has a definition most people never read. Failing it is one of the few ways a company gets struck off without anything else going wrong.
What the address must be
- a physical address in the UK
- in the same country the company is registered in
- appropriate, meaning post delivered there will be brought to the attention of you or somebody acting for the company
- appropriate, meaning the sender can get confirmation that post was delivered
What it cannot be
- a Royal Mail PO Box, or a similar service from another provider
- an address that does not meet every requirement, even if it belongs to your accountant or solicitor
- an address you would rather keep private, because the registered office is published
The company could be struck off the register if the registered office does not meet all of these requirements.
Who can be a director
The residency question has a one line answer, and almost everything else about the role is public.
| Question | Answer |
|---|---|
| Minimum number of directors | One |
| Minimum age | 16 |
| Must live in the UK | No, but the company must have a UK registered office |
| Company secretary | Not required for a private limited company |
| Name and personal information | Publicly available from Companies House |
| Service address | Required and published; a home address can be removed on request |
| Disqualified director or undischarged bankrupt | Needs permission from the court |
Identity verification
Every director verifies once through GOV.UK One Login and gets a personal code. These are the documents that work and the details that waste an afternoon.
Documents that work
- Biometric passport from any country
- UK photo driving licence, full or provisional
- UK biometric residence permit
- UK biometric residence card
- UK Frontier Worker permit
Things worth knowing first
You verify once and get a personal code. Every director needs their own.
An expired passport is not accepted. An expired UK driving licence works if it expired in the last 90 days and was issued by the DVLA. An expired permit or card works if it expired in the last 18 months.
An email address can only be used once to verify an identity, so two directors cannot share one.
An Authorised Corporate Service Provider, such as an accountant or solicitor supervised for anti money laundering, can verify you instead.
What each filing costs
| What you are filing | Online | Software | Paper |
|---|---|---|---|
| Incorporation | £100 | £100 | £124 |
| Same day incorporation | – | £156 | – |
| Confirmation statement, first in each 12 month payment period | £50 | £50 | £110 |
| Change of name | £20 | £20 | £30 |
| Same day change of name | £85 | £85 | – |
| Voluntary strike off | £13 | – | £18 |
Source: gov.uk, Companies House fees. Checked 2026-09-04.