Confirmation statements replaced annual returns at Companies House on 30 June 2016. The information overlaps closely, but the rules are different: the filing window shrank from 28 days to 14, the form runs on a “confirm only changes” basis rather than a full re-submission, and Persons of Significant Control data was added. From 1 February 2026, the digital filing fee is also higher, at £50.
This guide covers what is the same, what changed, what you owe Companies House each year, and the penalties for getting it wrong.
When the annual return was replaced
The annual return was the long-running mechanism for companies to confirm their public-register details once a year. It was replaced by the confirmation statement on 30 June 2016 under provisions in the Small Business, Enterprise and Employment Act 2015. The change was driven partly by the policy goal of reducing duplicate filing and partly by the introduction of the Persons of Significant Control regime in April 2016, which needed a regular confirmation mechanism.
If you incorporated before 30 June 2016, your filing schedule converted on the anniversary of your last annual return. New companies have always filed confirmation statements, never annual returns.
What is the same
The information held in both forms overlaps. Both confirm:
- Registered office address
- Directors and (for older companies) company secretaries
- Statement of capital and shareholdings
- Standard Industrial Classification (SIC) codes describing the business
- Company name and number
The 12-month “review period” concept also carries through. The review period runs from the company’s incorporation date or from the day after your last confirmation statement, whichever is later. You confirm the position at the end of the review period.
What is different
The headline differences are practical:
| Feature | Annual return | Confirmation statement |
|---|---|---|
| Filing window after review period | 28 days | 14 days |
| Filing approach | Full re-submission of all data | Confirm and update only what changed |
| PSC data | Not required | Required (since the 2016 regime) |
| What can be updated on the form | Full data set | SIC, share capital, shareholder details only — other changes need separate forms |
| First introduced | Long-standing | 30 June 2016 |
The confirm-only model is the most useful day-to-day change. If your directors, registered office, share capital, and shareholder list have not changed since your last filing, you tick to confirm the position is still correct. You do not need to re-submit the underlying data.
Other changes — appointing or removing a director, changing the registered office, changing the company name — still need their own forms (AP01, AP03, AD01, NM01 and so on). The confirmation statement does not replace those.
2026 fees and how to file
From 1 February 2026, Companies House fees changed across the board. The confirmation statement filing fees are now:
- £50 for digital filing via WebFiling, the Companies House API, or accounting software
- £110 for paper filing on form CS01
Once you have paid the annual fee, additional confirmation statements within the same 12-month payment period are free. So if your details change mid-year, you can file an early confirmation statement to update the register without paying again.
WebFiling is the standard route. You log in, review the information already on the register, declare your PSC position, confirm or update SIC codes, and submit. Most accounting software and formation agents can also file on your behalf.
For a complete view of what else is due in your filing year, see all 2026 Companies House filing deadlines.
Penalties for non-filing
Failing to file a confirmation statement is a criminal offence committed by the company and every officer in default under section 853L of Companies Act 2006. Penalties include an unlimited fine, plus a daily default fine for continuing failure.
In practice, prosecutions are rare. The more common outcome is enforcement action by Companies House: a reminder, then a notice, then proposal to strike the company off the register. Strike-off can happen within months if filings are not brought up to date. Once a company is struck off, its assets pass to the Crown as bona vacantia, and restoring the company is a court process.
How to file step by step
The standard process for a typical small company:
- Sign in to Companies House WebFiling using your authentication code.
- Select the company and start a confirmation statement.
- Review the existing information on the register: directors, registered office, SIC codes, statement of capital, shareholders.
- Declare your PSC position: confirm the existing PSC entries are correct, or add or remove PSCs.
- Update SIC codes, statement of capital, or shareholder details on the same form if those have changed.
- Pay the £50 fee (or £110 for paper).
- Submit, and keep the confirmation email and PDF for your records.
You should also update your company’s own registers — register of members, register of directors, register of PSCs — at the same time, as those are the legally definitive records.
Key takeaways
- Annual returns were abolished and replaced by confirmation statements on 30 June 2016
- You must file a confirmation statement at least every 12 months, within 14 days of the review-period end
- The form runs on confirm-and-update logic, not full re-submission
- Persons of Significant Control data must be confirmed each filing
- The digital fee is £50 from 1 February 2026, paper £110
- Non-filing is a criminal offence and can lead to strike-off
Frequently asked questions
When did the annual return end? The annual return was replaced by the confirmation statement on 30 June 2016. Companies that filed annual returns before that date continued on the same anniversary cycle, but the new format applied from then on.
How often must I file a confirmation statement? At least once every 12 months. Your review period runs from the date of incorporation or the date of your last confirmation statement, whichever is later. You have 14 days after the review period ends to file.
What is the 2026 filing fee? From 1 February 2026, the digital filing fee is £50 and the paper fee is £110. Additional confirmation statements within the same 12-month payment period are free.
What if I miss the 14-day filing window? Late or non-filing is a criminal offence under Companies Act 2006. In practice, Companies House issues reminders and may propose to strike the company off the register if filings remain outstanding.
Do I need to refile unchanged details? No. The confirmation statement is a confirm-and-update form. If your directors, registered office, share capital, and shareholders have not changed, you simply confirm the existing position is still correct.
Useful resources
GOV.UK — File your confirmation statement https://www.gov.uk/file-your-confirmation-statement-with-companies-house
Companies House — Fees changing from 1 February 2026 https://www.gov.uk/government/news/companies-house-fees-are-changing-from-1-february-2026
Companies House blog — Confirmation statement guidance https://companieshouse.blog.gov.uk/