Guides & FAQ
Plain-English answers on deadlines, dormant accounts and penalties. Guidance, not advice — by PromptFiling, reviewed against gov.uk sources.
How to file dormant company accounts
What dormant accounts contain, who qualifies, the deadline and the penalty — and the three ways to file them in 2026. Read the guide
Companies House software-only filing from 1 April 2028
What the 2028 accounts changes are, who they hit, and what to do before the free web route closes. Read the guide
How to get your Companies House authentication code
The 6-character code every online filing needs: how to request it, why it arrives by post, and what to do when your deadline is closer than ten working days. Read the guide
The confirmation statement: deadline, £50 fee, and what overdue really means
Every company files one at least every 12 months, dormant or not. The dates, the fee, and what actually happens when it goes overdue. Read the guide
The Companies House personal code: who needs one and when
The 11-character code you get after verifying your identity — what it is for, the ECCTA deadlines, and how it differs from the company authentication code. Read the guide
Companies House late filing penalties: £150 to £1,500, automatically
The penalty bands, the doubling rule, why rejected accounts still count as late — and what appeals actually succeed. Read the guide
What is a dormant company?
The transaction test Companies House actually applies, what breaks dormancy, and what a dormant company still has to file every year. Read the guide
Extending your accounts filing deadline: how to apply, what qualifies, and the two alternatives
Only BEFORE the deadline, only for an event outside your control, never beyond 12 months in total. The application step by step, and the two alternatives. Read the guide
Form AA02: the dormant accounts paper form, and when not to use it
AA02 covers one narrow case — never-traded companies limited by shares. What the form contains, who cannot use it, and why paper is the slow lane. Read the guide
Dormant for Companies House vs dormant for HMRC
Two different legal tests share one word — and mixing them up produces wrong filings. The difference in plain English. Read the guide
Micro-entity accounts: who qualifies, what you file, and what 2028 changes
The two-of-three test, what the accounts actually contain, and the line between micro-entity and dormant that decides which set you file. Read the guide
Changing your accounting reference date: what it does to your filing deadline
Shortening the year resets the accounts deadline to 3 months from the notice; lengthening is rationed to once every 5 years. The rules, the limits and the side effects. Read the guide
Accounts overdue at Companies House: what happens week by week, and how to catch up
The 'overdue' marker, the penalty bands week by week, the letters that lead to strike-off, and the fastest honest way back to a clean register entry. Read the guide
Companies House identity verification: who must verify, by when, and what happens if you miss it
Compulsory since 18 November 2025 for every director and PSC. The deadline follows your confirmation statement date, and an unverified director blocks that filing. Read the guide
Frequently asked questions
When are my company's annual accounts due?
A private company's annual accounts are due 9 months after its accounting reference date (the financial year end). A company's very first accounts are different: they are due 21 months after incorporation if the first financial year is longer than 12 months. Miss the date and a penalty applies automatically.
When is my confirmation statement due?
At least once every 12 months, within 14 days of the end of the review period — dormant companies included.
Full guide: The confirmation statement: deadline, £50 fee, and what overdue really means
What happens if I file my accounts late?
An automatic penalty of £150 to £1,500 for a private company, doubled if the previous year's accounts were late too.
Full guide: Companies House late filing penalties: £150 to £1,500, automatically
Can a dormant company be struck off for not filing?
Yes — persistent failure to file accounts or confirmation statements lets the registrar strike the company off, and its assets pass to the Crown.
Can I still file my accounts for free with Companies House?
Yes, until 1 April 2028: dormant and micro-entity accounts file free through WebFiling; after that commercial software is the only route.
Full guide: Companies House software-only filing from 1 April 2028
What changes for accounts filing on 1 April 2028?
All accounts must be filed by commercial software in iXBRL; the web and paper routes close, and micro-entities must file a profit and loss account.
Full guide: Companies House software-only filing from 1 April 2028
Will my profit and loss account be public from 2028?
Micro-entities must deliver it from 1 April 2028; the announced option to keep it off the public register is not yet law.
Full guide: Companies House software-only filing from 1 April 2028
Do dormant companies have to file accounts?
Yes — dormant accounts and a confirmation statement every year, on the same deadlines as a trading company.
What counts as dormant for Companies House?
No significant accounting transactions in the period: anything beyond subscriber shares, certain registrar fees and a late-filing penalty breaks dormancy.
Is 'dormant for HMRC' the same as 'dormant for Companies House'?
No — HMRC tests activity and income, Companies House tests recorded transactions, and a company can be dormant for one but not the other.
Does a dormant company have to file a Company Tax Return (CT600)?
If HMRC has served a notice to deliver, yes — even for a dormant period; telling HMRC you are dormant only stops future notices.
What is form AA02 and can I use it?
AA02 is the paper dormant-accounts form for a company limited by shares that has never traded; a company that once traded cannot use it.
Full guide: Form AA02: the dormant accounts paper form, and when not to use it
What are the micro-entity thresholds?
Two of three: turnover not more than £1 million, gross assets not more than £500,000, not more than 10 employees (years from 6 April 2025).
Full guide: Micro-entity accounts: who qualifies, what you file, and what 2028 changes
What do micro-entity accounts contain?
A balance sheet with two short notes; no directors' report, and no public profit and loss account until the April 2028 changes.
Full guide: Micro-entity accounts: who qualifies, what you file, and what 2028 changes
What is the company authentication code?
The 6-character code Companies House issues to each company; it is the legal signature on every online filing.
Full guide: How to get your Companies House authentication code
Can I file my own company accounts without an accountant?
Yes — filing your own accounts is legal and, for a dormant company, genuinely simple: the accounts are effectively one page. There is no requirement to use an accountant for dormant or micro-entity accounts; you need the company's authentication code and, from April 2028, filing software.
Do directors have to verify their identity now?
Yes — new directors since 18 November 2025, existing directors at the company's next confirmation statement, inside the transition ending November 2026.
Full guide: The Companies House personal code: who needs one and when
What does PromptFiling actually do?
PromptFiling watches your company's statutory deadlines — accounts and confirmation statement — and reminds you free of charge at the 90-, 30- and 7-day marks (you join wherever the clock stands) and urgently at the end — for every company you watch. Its paid filing is for a private company limited by shares that has never traded — its first accounts or any later year: it reads the register to rule out companies it cannot serve (a plc, a guarantee company, a CIC, a company that traded), takes last year's figures from the accounts Companies House published (or asks the director when they were filed on paper), asks the director four questions, shows a plain-English summary of every figure and statement it will file, and files only after the director approves.
Is PromptFiling connected to Companies House or HMRC?
No. PromptFiling is an independent tool. It reads public register data through the official Companies House API and files through the official software-filing channel, but it is not a government service and does not pretend to be one.
How much does a confirmation statement cost?
£50 online or £110 on paper, once per 12-month payment period, dormant or not.
Full guide: The confirmation statement: deadline, £50 fee, and what overdue really means
Is there a penalty for filing a confirmation statement late?
No fixed ladder like accounts, but it is an offence: a fine of up to £5,000 and the registrar may start striking the company off.
Full guide: The confirmation statement: deadline, £50 fee, and what overdue really means
Can I extend my accounts filing deadline?
Only before the deadline, for an exceptional reason outside your control, and never beyond 12 months in total.
Can I appeal a late filing penalty?
Yes, but only exceptional, evidenced circumstances succeed; 'the company is dormant' and 'my accountant let me down' are listed as reasons that fail.
Full guide: Companies House late filing penalties: £150 to £1,500, automatically
What is the Companies House personal code?
An 11-character code a person gets after verifying their identity, used to link that identity to director and PSC roles for life.
Full guide: The Companies House personal code: who needs one and when
What does 'called up share capital not paid' mean on dormant accounts?
The amount shareholders still owe for their shares — usually £1 for one unpaid subscriber share, the only asset on a never-traded balance sheet.
How much does PromptFiling cost?
Deadline watching and reminders are free, forever. A dormant accounts filing — prepared by us, approved by the director, then submitted through our direct Companies House connection and chased until accepted — is a one-off £19.99, with nothing recurring. For comparison, the late-filing penalty for a private company starts at £150.
What is the Companies House identity verification deadline?
With the company's next confirmation statement — the transition from 18 November 2025 ends in November 2026; new directors verify before appointment.
What happens if my company accounts are overdue?
A £150 penalty is owed from day one, rising to £1,500 past six months; filing stops the clock, and not filing risks strike-off.
Full guide: Accounts overdue at Companies House: what happens week by week, and how to catch up
Know your own dates? Check your company's deadlines free.