Filing documents for limited companies – statutory compliance

Having formed a limited company you now have responsibilities to file statutory documents every year. All UK companies have to submit documents to Companies House and HM Revenue & Customs (HMRC).

Filing documents with Companies House

Filing documents with HM Revenue & Customs

Filing documents with Companies House

Accounts

At the end of the company’s financial year the company directors have a responsibility to submit a set of accounts for Companies House records. Even if the company has no trading activities it must submit dormant account. For trading companies it is typically an abbreviated version of the company’s accounts and does not include detailed director’s reports. However, some companies do file the full accounts but this is not necessary for most small companies.

Annual Return

This form must be filed every year and is typically filed just after the anniversary of the company formation date. The Annual Return is a report providing details of the company at the time the Return is being filed (The 'made up to' date). This includes the registered office address, company officers currently appointed, shareholders details showing the number of shares held, and a SIC code relating to the company’s area of business.

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Filing documents with HM Revenue & Customs

Form CT41G

Once your company is formed you must inform HM Revenue & Customs that the company is registered. This is done by submitting form CT41G by post. However, you need take no immediate action as Companies House will inform HM Revenue & Customs that your company has been formed. HM Revenue & Customs will automatically provide the company with a tax reference and form CT41G. This is sent to the registered office address in the first 4 to 8 weeks.

In the event that you do not automatically receive form CT41G from HM Revenue & Customs in the first 2 months we recommend that you submit this yourself to avoid any penalties being issued.

For dormant companies HMRC provide an additional form to complete. This is usually supplied with the CT41G form.

Accounts

The company directors will need to submit a set of detailed accounts to HM Revenue & Customs. You cannot submit an abbreviated set. The financial statements must include a profit and loss account and also a director’s report.

Form CT600

This form is used to calculate the corporation tax due by the company. UK companies pay tax on profits made during a financial period. If the company is based in the UK then corporation tax will be due on the profits regardless of which country the sales took place. However, this may not apply to a ‘branch’ of another company. The CT600 is now filed online directly with HM Revenue & Customs.

Whilst it is possible to prepare your own accounts and complete your company’s tax return it is recommended that you seek the assistance of an appropriately qualified accountant.

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SFS can assist you with completing dormant accounts and filing your Companies House annual return if required.

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