Filing requirements for UK companies
On this page the Financial Reporting Faculty outlines the periods allowed for filing and provides links to further guidance including on the filing options for small companies and micro-entities.
The regulatory requirements relating to the filing of company accounts are set out in sections 441-443 of Companies Act 2006 (CA 2006). CA 2006 requires that a company files its accounts and reports with the Registrar of Companies within the following time limits:
Special provisions apply when the accounting reference period is the company's first and is longer than 12 months or when an accounting reference period is shortened.