Companies House Explained for Directors | AccountingStack

Companies House is the UK registrar of companies, an executive agency of the Department for Business and Trade. It maintains the public register of UK limited companies, processes incorporations, accepts annual filings, and enforces filing obligations. As a director you have legal duties to file accurate information with it, on time, and the consequences of not doing so range from late filing penalties to disqualification.

This guide covers what Companies House does, what you must file, the new identity verification regime under the Economic Crime and Corporate Transparency Act 2023, the 2026 fee changes, and the penalties for getting it wrong.

What Companies House does

Companies House is responsible for four main functions:

• Maintaining the public register of UK companies, with searchable access to filings via Find and Update Company Information
• Incorporating new companies, dissolving and restoring companies, and processing changes
• Accepting and publishing statutory filings: annual accounts, confirmation statements, changes of director and registered office, share allotments
• Enforcing filing obligations through reminders, late filing penalties, and proposed strike-off

It is not a tax authority — Corporation Tax filings go to HMRC, not Companies House. The two systems are linked through joint filing services for some accounts, but they have different deadlines and different consequences for non-compliance.

What you must file as a director

The four core filings every limited company must produce:

Confirmation statement

A confirmation statement is filed at least once every 12 months, within 14 days of the end of your review period. It confirms or updates registered office, directors, statement of capital, shareholder details, SIC codes, and Persons of Significant Control. From 1 February 2026 the digital fee is £50 (£110 paper).

Annual accounts

Annual accounts must reach Companies House within nine months of your accounting reference date for a private limited company, or six months for a PLC. First accounts after incorporation are due within 21 months of incorporation. Accounts can be full, abridged, micro-entity, or filleted depending on company size.

Corporation Tax return

The Corporation Tax return (CT600) goes to HMRC, not Companies House, but it is a director’s responsibility. It is due 12 months after the end of the accounting period, and the tax itself is payable nine months and one day after period end.

Change filings

Any change to directors (Form AP01 or TM01), registered office (AD01), company name (NM01), share capital (SH01 and others), or PSC details requires a separate filing within set deadlines, typically 14 days.

For a complete view of what you owe by deadline, see your full director responsibilities guide at directors’ responsibilities UK.

Companies House identity verification under ECCT 2023

The Economic Crime and Corporate Transparency Act 2023 introduced compulsory identity verification for directors, PSCs, and the people filing on behalf of companies. Rollout began in late 2025 and continues through 2026, with full enforcement expected during the year.

Under the regime, you must verify your identity either directly with Companies House (via the GOV.UK ID Check service) or through an Authorised Corporate Service Provider (ACSP) such as an accountant, formation agent, or law firm registered for the role.

ID verification is a one-time process for an individual, not per company. Once you are verified, you do not have to repeat the process for each new directorship.

The change is the most significant reform to UK company filing in decades. It is designed to make it harder for fraudulent or pseudonymous people to register companies, and Companies House will reject filings from unverified individuals once the rollout completes.

2026 fee changes

From 1 February 2026, Companies House fees increased across the board. The most-relevant fees for SME directors:

• Company incorporation (digital): £50 standard
• Same-day incorporation (digital): £78
• Confirmation statement (digital): £50
• Confirmation statement (paper): £110
• Change of name (NM01 digital): £30 standard
• Change of name (same day): £83
• Voluntary strike-off: £44

These fees fund Companies House’s operating cost. The rises were the largest in over a decade and reflect new investment in the register, including the ECCT 2023 reforms.

Filing methods and tools

Three main filing routes:

• WebFiling. Free Companies House service for most filings. Requires an authentication code per company.
• Companies House API. Direct integration. Used by accounting platforms, formation agents, and bespoke systems.
• Accounting software pass-through. Most cloud accounting platforms (Xero, QuickBooks, FreeAgent, Sage) file accounts and confirmation statements on your behalf via the API.

Paper filing is allowed for some forms but is slower and, for many filings, more expensive.

Penalties and enforcement

Two enforcement regimes operate in parallel:

Late filing penalties for accounts

Penalties scale by lateness, for private companies:

Penalties double automatically if accounts are filed late in two consecutive years.

Director disqualification

Under the Company Directors Disqualification Act 1986, directors can be banned for between two and 15 years for misconduct, including persistent failure to file. Disqualification ends your ability to act as a director or be involved in company management. The Insolvency Service brings most disqualification cases.

Beyond formal sanctions, persistent non-filing leads Companies House to propose strike-off, which can leave a company struck from the register and its assets passing to the Crown.

Key takeaways

• Companies House maintains the UK public register and processes statutory filings
• Core filings: confirmation statement (annual), accounts (annual), CT600 (annual, to HMRC), change filings as needed
• ECCT 2023 introduces compulsory ID verification for directors and PSCs from late 2025
• 2026 fees are higher across the board from 1 February 2026
• Late accounts attract penalties from £150 up to £1,500, doubled for consecutive years
• Persistent non-compliance can trigger director disqualification under CDDA 1986

Frequently asked questions

What is Companies House? Companies House is the UK registrar of companies, an executive agency of the Department for Business and Trade. It maintains the public register, processes incorporations and filings, and enforces filing obligations.

What must I file with Companies House every year? A confirmation statement and annual accounts at minimum. Most companies also file change filings during the year (director changes, share allotments) as needed.

What is identity verification under ECCT 2023? The Economic Crime and Corporate Transparency Act 2023 introduced compulsory identity verification for directors, PSCs, and filers. You verify either direct with Companies House or via an Authorised Corporate Service Provider. Rollout began in late 2025 and continues through 2026.

How much are 2026 Companies House fees? From 1 February 2026: £50 for digital incorporation and digital confirmation statement, £78 for same-day incorporation, £30 for digital change of name, and £110 for paper confirmation statement. Other fees rose proportionally.

What happens if I file accounts late? Late filing penalties apply automatically: £150 for up to one month late, rising to £1,500 for more than six months. Penalties double if accounts are late in two consecutive years.

(ID verification rollout dates and ACSP processes are evolving — verify current rollout status with Companies House at the time of filing.)

Useful resources

Companies House — Find and update company information https://find-and-update.company-information.service.gov.uk/

GOV.UK — Companies House fees from 1 February 2026 https://www.gov.uk/government/news/companies-house-fees-are-changing-from-1-february-2026

GOV.UK — Late filing penalties https://www.gov.uk/government/publications/late-filing-penalties