UK COMPANY ACCOUNTS FILING
MicroFiler files annual accounts and CT600 corporation tax returns for dormant, micro, and small UK companies at a fixed yearly fee starting from £285. Accounts preparation, tax computation, online filing, and email confirmation once both submissions are accepted.
THE PROCESS
Filing company accounts and tax returns is the annual statutory process every UK limited company follows to report its financial position to Companies House and its corporation tax to HMRC. Every active and dormant limited company is required to complete both filings annually, regardless of trading activity, profit, or company size.
Companies House and HMRC operate on different deadlines and accept different formats. Filing each correctly avoids penalties, interest, and strike-off action against the company.
THREE FILINGS PER YEAR
The balance sheet, profit and loss account, and supporting notes filed with Companies House.
The tax calculation and supporting computations submitted to HMRC.
The digitally tagged accounts HMRC requires alongside the CT600 submission.
SERVICE SCOPE
Our service covers the full statutory filing cycle for micro and small UK limited companies. We prepare your accounts, calculate your corporation tax, and file directly with both Companies House and HMRC.
Annual accounts prepared in the format required for your company size — FRS 105 or FRS 102 Section 1A for trading companies, and dormant accounts (form AA02) for dormant companies.
We calculate your corporation tax liability, prepare the CT600 with full computations, and file directly with HMRC. Includes iXBRL-tagged accounts, capital allowance claims, and any reliefs your company qualifies for.
Before preparation, your bookkeeping records are reviewed and reconciled. Missing receipts, miscoded transactions, and unrecorded dividends are flagged and corrected. The review is included in the fixed fee.
Final submission handled by us as your authorised agent. You receive confirmation by email once each filing is accepted, along with a copy of the filed accounts and CT600.
WHO NEEDS TO FILE
Every UK limited company registered at Companies House must file annual accounts and a corporation tax return, regardless of trading status or profit. Filing requirements vary across three company classifications.
Dormant
File dormant accounts (form AA02) with Companies House. Most dormant companies are not required to file a CT600 with HMRC if HMRC has formally confirmed dormant status.
Micro-entity
Meet at least two of three thresholds. File simplified micro-entity accounts under FRS 105 with Companies House and a full CT600 with HMRC. Micro-entity status reduces disclosure requirements.
Small company
Meet at least two of three thresholds. File abridged or full statutory accounts under FRS 102 Section 1A with Companies House and a complete CT600 with HMRC.
KEY DATES
Company accounts and tax returns have separate deadlines set by Companies House and HMRC. Missing either triggers automatic penalties, even when no corporation tax is owed.
Annual accounts are due 9 months after the company’s accounting reference date.
A company with a 31 March year end must file accounts by 31 December. The accounting reference date defaults to the last day of the month the company was formed.
Corporation tax returns are due 12 months after the end of the accounting period.
A company with a 31 March 2025 year end must file the CT600 by 31 March 2026. Note: the corporation tax payment deadline is 9 months and 1 day after year end.
First accounts are due 21 months after the date of incorporation, covering a longer period.
The CT600 may need to be split into two separate periods if the first accounting period exceeds 12 months, as HMRC does not accept tax returns covering more than a year.
TRANSPARENT PRICING
Filing through MicroFiler costs between £285 and £695 per year, depending on company size and activity level. Three pricing tiers match the three company classifications.
Dormant
£285/year
Companies with no or minimal activity (up to 10 low-value transactions)
⭐ Most popular
£445/year
Active companies with turnover up to £40,000
Small company
£695/year
Growing companies with turnover up to £90,000
No hidden extras. Each price covers statutory accounts preparation, CT600 corporation tax return, bookkeeping review, and direct filing with Companies House and HMRC. There are no extra charges for late records, follow-up emails, or filing confirmations.
HOW IT WORKS
Our filing process runs in four steps from onboarding to confirmation. Most micro and dormant companies complete the full cycle within 2 to 7 working days once records are shared.
1
We collect your company and director details, run anti-money-laundering identity checks, and send your engagement letter for signing. Setup completes within one to two working days.
2
Share your bookkeeping records by email or invite us into your accounting software (Xero, QuickBooks, FreeAgent). Bank statements and invoice copies are sufficient without accounting software.
3
A dedicated accountant prepares your statutory accounts and calculates your corporation tax. Most micro and dormant company filings complete within 3 to 5 working days.
4
Draft accounts and CT600 are sent to you for approval. Once approved by email, we file directly with Companies House and HMRC and send you the confirmation receipts.
WHAT YOU'LL NEED
Filing requires complete financial records of your company’s transactions for the accounting period. The seven record types below cover most micro and small company filings.
Records can be sent as PDF email attachments, shared from cloud storage, or made available through your accounting software.
LATE FILING
Late filing triggers automatic financial penalties from both Companies House and HMRC. Penalties apply even when no corporation tax is due, and they increase the longer the filing remains overdue.
Companies House late filing penalties
Penalties double if accounts are filed late in two consecutive years. Persistent late filing can lead to the company being struck off the register.
A micro company is a UK limited company that meets at least two of three conditions: annual turnover of £632,000 or less, balance sheet total of £316,000 or less, and 10 or fewer employees. Micro companies file simplified accounts under FRS 105 with reduced disclosure.
Dormant companies are not normally required to file a CT600 if HMRC has formally confirmed dormant status. They must still file dormant accounts (form AA02) with Companies House every year to stay on the register.
Companies House and HMRC accept direct filings from company directors. Most directors use an accountant because the iXBRL tagging, CT600 computations, and capital allowance claims require accounting software and tax knowledge.
Most micro and dormant company filings complete within 2 to 7 working days from the date your records reach us. Small companies and those with complex transactions may take longer, but the timeline is confirmed at onboarding.
Annual accounts report your company’s financial activity for the year and are filed with both Companies House and HMRC. A confirmation statement updates Companies House on your registered details including directors, shareholders, and registered office. Both are mandatory but filed separately.
Yes. Switching is straightforward — your new accountant contacts your previous one and arranges secure transfer of records. There is no fee or penalty from HMRC or Companies House for changing agents.
No. The fixed fee covers the full filing service regardless of when records arrive. Late records may push completion beyond the standard 7-day window, but the price remains the same.
HMRC requires a company to register for corporation tax within 3 months of starting to trade. Late registration triggers a £100 penalty and may attract further enquiries. We handle backdated registration as part of onboarding for new clients in this position.