Confirmation Statement vs Annual Accounts: The Difference

The confirmation statement and the annual accounts are two separate filings at Companies House: the confirmation statement says who runs and owns the company, and the accounts say how much money it made and what it is worth. Every UK limited company files both, every year, on different deadlines. The confirmation statement costs £50 online; the accounts have no Companies House fee but carry automatic penalties when they are late. A third filing, the Company Tax Return, goes to HMRC. This guide sets out the difference so you never miss one thinking you have done the other.

Confirmation Statement vs Annual Accounts at a Glance

	Confirmation statement	Annual accounts
What it covers	Directors, shareholders, PSCs, SIC codes, registered office and registered email address	Balance sheet, profit and loss account, notes and, for most companies, a directors’ report
Filed with	Companies House	Companies House (and a copy to HMRC with the tax return)
How often	At least once every 12 months	Once for each financial year
Deadline	14 days after the end of the review period	First accounts: 21 months after registration. After that: 9 months after the financial year ends
Companies House fee	£50 online, £110 on paper	None
If it is late	Fine of up to £5,000 and the company may be struck off	Automatic late filing penalty, from £150 up to £1,500, doubled if late two years running
Who usually prepares it	A director, a company secretary or a filing agent	An accountant, in most companies

What Is a Confirmation Statement?

The confirmation statement (form CS01) confirms that the information Companies House holds about the company is correct, or updates it. It covers the company’s officers, its shareholders and their shares, the people with significant control, the business activity (SIC codes), the registered office and the registered email address. It must also confirm that the company’s intended future activities are lawful.

You must file one even when nothing has changed. Since 18 November 2025, it is also where existing directors confirm their identity verification: each director’s first statement after that date must include their Companies House personal code. See the confirmation statement and verification deadline for how that works, and how to file a confirmation statement for the steps.

What Are Annual Accounts?

Annual accounts, also called statutory accounts, report the company’s finances at the end of its financial year. They include a balance sheet, which shows what the company owns and owes, a profit and loss account, notes, and a directors’ report unless the company is a micro-entity. The balance sheet must show a director’s name and be signed by a director.

Small companies, micro-entities and dormant companies may be able to file simpler accounts at Companies House, but they still prepare full statutory accounts for their shareholders and HMRC. Most companies have an accountant prepare them.

When Is Each One Due?

Confirmation statement: at least once every 12 months. The review period ends 12 months after the company was incorporated (for the first statement) or 12 months after the last statement date. You then have 14 days to file. You can file early; a new review period starts from that date.
First accounts: 21 months after the date the company was registered.
Later accounts: 9 months after the end of each financial year.
Corporation Tax payment: 9 months and 1 day after the end of the accounting period.
Company Tax Return: 12 months after the end of the accounting period.

Both Companies House deadlines are shown on your company’s page on the public register. For a full year planner, see annual filing requirements.

What About the Company Tax Return?

The Company Tax Return (CT600) is the third yearly filing, and it goes to HMRC, not Companies House. It is based on the same figures as the accounts, and a copy of the accounts is sent with it, but it has its own deadline and its own penalties. Your accountant normally files the accounts and the tax return together.

Common Mistakes

Thinking the accountant filed the confirmation statement. Many accountants only do the accounts and tax return. Check whether yours files the confirmation statement too, and who pays the £50.
Assuming the dates are the same. The statement runs from incorporation; the accounts run from the financial year end. They are usually months apart.
Not filing because nothing changed. A statement with no changes is still required.
Directors not verified. A statement that needs a director’s personal code cannot be completed until that director has verified. Leave time before the deadline.
Forgetting dormant companies. A company that is not trading still files both.

Who Can File the Confirmation Statement for You?

Any director can file it online with the company’s authentication code, or you can use a filing agent. CorpAssist files your confirmation statement for £89.99, including the £50 Companies House fee. Accounts and tax returns are a job for an accountant; CorpAssist does not prepare them.

Let Us File Your Confirmation Statement

Keep your accountant on the accounts and leave the confirmation statement to us:

£89.99 in total, including the £50 Companies House fee
Each director’s identity verification checked on the register before filing
Share transfers, PSC changes and new SIC codes included in the same filing
A person checks every answer before it is filed through our Companies House-registered ACSP partner
Filing confirmation emailed to you

Start — £89.99 What is included

Frequently Asked Questions

Is a confirmation statement the same as annual accounts?

No. The confirmation statement confirms who runs and owns the company and what it does: directors, shareholders, people with significant control, SIC codes and the registered office. Annual accounts report the company’s finances: a balance sheet, a profit and loss account and notes. Both go to Companies House, on different dates, and filing one does not count as filing the other.

Do I need to file a confirmation statement if I have filed my accounts?

Yes. Every company must file at least one confirmation statement every 12 months, whatever it has filed in its accounts. A dormant company with nothing to report still files both.

How much does it cost to file a confirmation statement and accounts?

Companies House charges £50 to file a confirmation statement online, or £110 on paper. There is no Companies House fee for filing annual accounts. CorpAssist files the confirmation statement for £89.99 in total, including the £50 fee.

When are my confirmation statement and accounts due?

The confirmation statement is due within 14 days after the end of the 12-month review period, which starts from incorporation or from your last statement date. First accounts are due 21 months after the company was registered; after that, 9 months after the end of each financial year. The two dates are usually months apart.

What happens if I file my confirmation statement late?

GOV.UK says the company can be fined up to £5,000 and may be struck off the register. Unlike accounts, there is no fixed late filing penalty that applies automatically, but Companies House treats a missing statement as a sign the company may no longer be running.

Does the Company Tax Return replace the accounts?

No. The Company Tax Return goes to HMRC, not Companies House, and is due 12 months after the end of the accounting period. A copy of the statutory accounts goes with it, but the accounts must still be filed at Companies House separately.

Official guidance: accounts and tax returns for private limited companies and filing your company’s confirmation statement on GOV.UK.

Fees and deadlines checked against GOV.UK in October 2026. CorpAssist is an independent commercial service and is not Companies House, HMRC or GOV.UK.