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  • Company accounts joint filing service

Company accounts joint filing service

HM Revenue & Customs (HMRC) and Companies House provide a joint filing service for company accounts.

This 'one stop' online facility allows most companies with relatively 'straight forward' financial affairs to submit their statutory accounts to HMRC as part of their Company Tax Return, and send these accounts - or an abbreviated version - to Companies House.

Before you can use this service, you need to have registered for HMRC Online Services and enrolled for Corporation Tax Online. You then use HMRC's Corporation Tax online filing software to submit your accounts to both organisations. Some commercial software products also allow this.

This guide provides an overview of the joint filing service and tells you how to get further help and support.

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The joint filing service: an overview

The Companies House and HMRC joint filing service enables most small companies with relatively straightforward financial affairs, to submit their company accounts online to both organisations using a 'one stop' online facility.

You must set up HMRC's Corporation Tax Online Service before you can use the joint filing service. You can then use the template provided in HMRC's Corporation Tax online filing software to supply your company accounts information once and then submit it to both HMRC and Companies House.

In time, some commercial software may also offer a joint filing facility. If you are using or intend to use commercial software, your software provider can help you with this.

You can access the joint filing service through the HMRC, Business Link and Companies House websites.

Please note: there is a separate version of the template that allows you to file accounts with Companies House only, on the Companies House website.

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Who can use the joint filing service?

Most small companies can use the accounts template provided in HMRC's Corporation Tax online filing software to submit their statutory accounts information to HMRC as part of their Company Tax Return. Those companies may also be able to use the joint-filing facility within the template to submit their statutory, abbreviated or dormant accounts to Companies House. But there are exceptions.

Follow the links below to find out who can use HMRC's accounts template and find examples of company accounts that are suitable for the joint filing service.

More on who can use HMRC's accounts template

View sample sets of company accounts

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Accounts you can submit using the joint filing service

You can use the joint filing service to submit the following types of company accounts, for accounting periods starting on or after 6 April 2008:

  • Statutory accounts to HMRC and/or Companies House.
  • Abbreviated accounts to Companies House.
  • Accounts for dormant companies to Companies House.

As the deadline dates for filing with HMRC and Companies House are different, the service allows you to submit your accounts to Companies House at a different time to the accounts you submit to HMRC with your Company Tax Return.

The company accounts you submit to HMRC as part of your Company Tax Return must always be the statutory accounts required by company law and not the abbreviated accounts some companies are allowed to file with the Registrar of Companies. The abbreviated accounts option is therefore only available for submitting accounts to Companies House.

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Getting started with the joint filing service

You can access the joint filing service from both the HMRC and Companies House websites. The Companies House website will direct you to the HMRC Corporation Tax Online Service.

To use the joint filing service you'll need your:

  • company's Government Gateway user ID and password - you received them when you set up the HMRC Corporation Tax Online Service
  • Companies House company registration number
  • Companies House authentication code
  • company's annual report and accounts: also known as statutory accounts, financial accounts or audited accounts

You follow a four step process to submit your accounts:

  • Access your HMRC Corporation Tax Online account and select the link 'file a return and accounts' to download the CT600 form and the joint filing accounts template.
  • Select the option to file accounts to Companies House and enter your full accounts data onto the template. You can do this offline and can save drafts as you go and print copies of the completed accounts before you submit them.
  • Submit your accounts to Companies House.
  • Submit your account information to HMRC along with your Company Tax Return form (CT600) and any other computations and attachments.

Please note: If after selecting the option to file your accounts to Companies House you decide to submit to HMRC but not Companies House, you'll still be able to use the accounts service to submit your accounts to Companies House at a later date. However, this option will not be available if you didn't initially choose to submit to Companies House and have already submitted to HMRC.

Log in to Corporation Tax Online

Log in to your Companies House online account (Opens new window)

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More useful links

Help to file your Company Tax Return online

Trading and non-trading for Corporation Tax explained

Read more about Corporation Tax accounting periods

Corporation Tax Online: service issues

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