Annual Return vs Confirmation Statement: What Changed

Confirmation statements replaced annual returns at Companies House on 30 June 2016, so if you are comparing annual return vs confirmation statement, the short answer is that the confirmation statement is the current filing requirement for UK limited companies. 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.

For UK small business owners, limited company directors, accountants, bookkeepers, and anyone responsible for filing company information at Companies House, getting this distinction right helps you stay compliant, keep company records accurate, and avoid unnecessary penalties. This guide covers what stayed the same, what changed, how the filing works now, what you owe Companies House each year, the fees and non-filing consequences, and how to file step by step.

Quick answers

• When the annual return was replaced by the confirmation statement: The annual return was the long-running mechanism for companies to confirm their public-register details once a year.
• What is the same: The information held in both forms overlaps.
• 2026 Companies House fees and how to file: From 1 February 2026, Companies House fees changed across the board.
• How to file step by step: The standard process for a typical small company:
• Key takeaways: Annual returns were abolished and replaced by confirmation statements on 30 June 2016
• Useful resources: GOV.UK, File your confirmation statement

When the annual return was replaced by the confirmation statement

The annual return was the long-running mechanism for companies to confirm their public-register details once a year. It was also a legal requirement and, in practice, an annual legal check-in on the information Companies House holds on the public record. 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 file confirmation statements instead of annual returns, and that filing is completely separate from annual accounts and does not include financial accounts.

What is the same

The information held in both forms overlaps. Both confirm:

• Registered office address

• Directors and, in the older annual return/current public-record detail set, a company secretary where one is appointed

• 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, now usually described as the confirmation period. The review period runs from the company’s incorporation date or from the day after your last confirmation statement, whichever is later, and Companies House requires this statement to Companies House at least once every 12 months, including for dormant companies. You confirm the position at the end of the review period. It confirms the company details and other information kept on the public record, rather than financial performance.

What is different

The headline differences are practical:

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. The annual confirmation statement also includes the lawful-purpose declaration introduced under the Economic Crime and Corporate Transparency Act, part of wider economic crime reforms, so companies must confirm their intended future activities are lawful.

2026 Companies House 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. You can also file early without waiting for the due date, a confirmation statement early submission sets a new confirmation statement date, but the payment period stays separate, so you do not pay again just because you file before the end of the review period.

WebFiling is the standard route. Most companies file online through Companies House, and filing a confirmation statement online is usually quicker and cheaper than sending a paper form. You log in, review the information already on the register, declare your PSC position, confirm or update SIC codes, and submit. Most accounting software, a company formation agent, or an accountant can also file on your behalf, but company directors are legally responsible and ultimately responsible for making sure the information is accurate.

For the next confirmation statement, directors must verify their identity and provide their Companies House personal code or personal code before the filing can be submitted, including where there is more than one director.

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; for a limited company, the directors are legally required to ensure the filing is made, even if someone else handles it. Unlike late accounts, a confirmation statement late filing does not trigger automatic financial penalties, but prosecution can still lead to fines that may reach up to £5,000.

In practice, prosecutions are rare. The more common outcome is enforcement action by Companies House: a reminder, then a notice, then strike-off action; if a company fails to file, Companies House may begin that process and remove the company from 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:

1. Sign in to Companies House WebFiling using your authentication code and company number.

2. Select the company and start a confirmation statement.

3. Review the company information already displayed online against the information Companies House holds on the register: directors, registered office, SIC codes, statement of capital, shareholders.

4. Declare your people with significant control position: confirm the existing PSC entries are correct, or add or remove PSCs.

Make sure your psc register matches what you file.

1. Update SIC codes, statement of capital, or shareholder details on the same form if those have changed.

2. Pay the £50 fee (or £110 for paper).

3. Submit, and keep the confirmation email and PDF for your records.

All private limited companies and other uk limited companies must file this yearly statement even if nothing has changed.

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 once every 12 months, with a filing deadline of 14 days after the review period ends

• 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 action by Companies House, including for dormant companies still on the register

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. The first confirmation statement is generally due about a year after incorporation, and you have 14 days after the review period ends to file. You do not need to wait until the exact due date, because you can file early.

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.

Do annual returns or confirmation statements include financial information? No. Neither filing includes financial accounts. Annual accounts are separate and are filed with Companies House as a different requirement each year.

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. If the statement is still not filed, Companies House may begin strike-off action.

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.

Who is responsible for filing the confirmation statement? Directors are legally responsible for making sure it is filed accurately and on time, even if an accountant, agent, or company secretary submits it. Dormant companies must still file while they remain on the register.

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/