Companies House vs HMRC Difference: Duties, Filings & Deadlines

Key Takeaways

1. Companies House and HMRC have very different roles: Companies House manages corporate records and public filings; HMRC handles taxation and corporation tax payments.
2. Every UK limited company must file annual accounts and a confirmation statement with Companies House, and a corporation tax return (CT600) with HMRC.
3. Missing a Companies House or HMRC filing deadline can trigger late penalties, public warnings, or even company strike-off and director disqualification.
4. Most filings to Companies House, such as details on officers and Persons with Significant Control (PSC), appear on the public register, while HMRC tax filings stay private.
5. Dormant companies generally still have filing duties with both Companies House and HMRC, but the rules and requirements differ for each authority.
6. Annual accounts and corporation tax returns each have separate deadlines, so tracking both is essential to avoid fines and compliance risks.
7. New companies must register with Companies House to be formed, then separately register with HMRC for corporation tax, PAYE, or VAT as needed.
8. Using our AI-powered templates and compliance checklists reduces costly mistakes and keeps you aligned with every legal requirement.
9. The most common legal error is missing a deadline or submitting the wrong forms, increasing the risk of fines, investigations, or liability for directors.
10. Go-Legal AI is rated Excellent on Trustpilot with over 170 five-star reviews from real UK business owners.

What Is the Real Difference Between Companies House and HMRC for UK Businesses?

Confused about the exact roles of Companies House and HMRC? You’re not alone. Many founders and small business owners mix up which forms go where, leading to missed deadlines that spark financial penalties or even the threat of being struck off the register.

Understanding the difference between Companies House and HMRC is essential for keeping your business legally compliant in the UK. Companies House manages your company’s official existence—overseeing annual accounts, confirmation statements, and public records—while HMRC handles your tax responsibilities, including submission of the CT600 corporation tax return and paying any corporation tax due. Each authority sets its own strict deadlines and applies penalties independently.

Below, we clarify exactly what Companies House and HMRC do, what each expects you to file, when to file it, and what happens if you don’t. With our step-by-step checklists and smart templates, staying compliant has never been simpler—so you can focus on growth, not bureaucracy.

What Is the Difference Between Companies House and HMRC in the UK?

Companies House and HMRC are two separate UK government departments, each empowered by law with its own distinct responsibilities.

Companies House exists to register and maintain information about all limited companies, LLPs (limited liability partnerships), and certain other entities in England and Wales. Its remit is focused on legal incorporation, maintaining the public company register, overseeing statutory filings, and managing official dissolutions. Most information you submit to Companies House is available for public inspection.

HMRC (His Majesty’s Revenue & Customs) deals with all matters related to taxation for both individuals and companies. For companies, HMRC is responsible for corporation tax, PAYE (payroll taxes), VAT, and related tax compliance activities. Tax filings to HMRC are confidential and not published.

What Does Companies House Do vs What Does HMRC Do?

What are the main Companies House legal duties for businesses?

Companies House is the central authority for company incorporation and statutory company records. Its key duties for any limited company include:

• Incorporation: The legal process of forming your business and gaining a company number.
• Filing Annual Accounts: Submitting a formal statement of company finances and activity at least once every year—even for dormant companies.
• Confirmation Statement: Annually confirming or updating the company’s registered details, shareholders, and PSCs.
• Updating Officer & PSC Details: Notifying Companies House of changes to directors, company secretaries, or those with significant control.
• Reporting Statutory Changes: Informing Companies House whenever your company name, registered office, or share structure changes.
• Dissolution Procedures: Carrying out formal steps to close or strike off your company when needed.

What are the main HMRC legal duties every company must follow?

HMRC ensures all companies pay the right tax, on time. If your company is active, you must:

• Register for Corporation Tax: Within 3 months of starting any business activities (not just incorporation).
• File a CT600 (Corporation Tax Return): Annually, declaring your company’s taxable profits and tax liability.
• Pay Corporation Tax: Normally due within 9 months and 1 day after your company’s accounting year ends.
• Register for VAT: If your company’s taxable turnover exceeds the VAT threshold (£85,000 for 2024), you must register and file quarterly VAT returns.
• Operate PAYE: If you hire staff, you must run PAYE to deduct the appropriate income tax and National Insurance, submitting payroll data each month.
• Keep Business Records: Maintain accurate records for at least 6 years, as HMRC can request them for inspection or audit.

Companies House vs HMRC Filings: What Do I File, and Where?

Annual accounts, confirmation statements, and PSC details: Who needs to file them?

All UK limited companies must file annual accounts and a confirmation statement with Companies House every year, even if trading has not taken place. Details of directors, shareholders, and People with Significant Control (PSC) must always be kept up to date.

• Annual accounts: Required from every limited company (trading or dormant).
• Confirmation statement: Due from any registered company (Ltd, LLP, etc.) every 12 months.
• PSC statement: File promptly when there are changes in company ownership or control.

These filings create the official public record of your company. If you’re a sole trader or unincorporated partnership, Companies House isn’t involved.

Corporation tax returns (CT600) and payments: What goes to HMRC?

• CT600 (Corporation Tax Return): Must be filed to HMRC every year showing your company’s profits, losses, and corporation tax calculation.
• Corporation Tax Payment: Due within 9 months and 1 day after your financial year ends.
• Other HMRC Reports: This includes VAT (if you are registered) and PAYE payroll submissions (if you have employees).

Failing to file your CT600 or pay on time gets expensive quickly due to automatic penalties, late interest, and potentially, an HMRC investigation.

Key Filing Deadlines for Companies House and HMRC: Complete Checklist

• First-year confusion: Initial deadlines may be shorter than the standard, depending on the incorporation date.
• Mixing up agencies: Sending tax returns to Companies House or annual accounts to HMRC—these will be rejected and counted as missed submissions.
• Missing confirmation statements: Some assume only annual accounts matter, leading to offences.
• Overlooking VAT and PAYE: VAT and payroll have more frequent deadlines, which can be forgotten amongst yearly filings.

Companies House vs HMRC: What Information Is Public and What’s Private?

Are your company details, filings, and finances visible to anyone?

Most Companies House filings are fully public and searchable online. Anyone can view your annual accounts, details of directors, registered office address, confirmation statements, and current or former shareholders. Some sensitive personal information—like full dates of birth or private addresses—are partially redacted for privacy, but your business’s main details and historic records remain accessible to clients, investors, or competitors.

Which records are protected and remain confidential at HMRC?

Everything you submit to HMRC is confidential by law. Your corporation tax return (CT600), profits, payroll data, and VAT records cannot be accessed by anyone except HMRC staff or as ordered by a court in rare legal circumstances (for example, during a criminal investigation).

Special Cases: Dormant Companies, First Year Filings, and Company Dissolution

Do dormant companies need to file with Companies House and HMRC?

Yes. Even if your limited company hasn’t traded or has stopped operating, you must:

• File “dormant” annual accounts and the confirmation statement each year with Companies House.
• Notify HMRC of dormant status. No CT600 is needed, unless you receive a formal HMRC request.

Failing to submit these can result in late penalties or, eventually, your company being struck off the register.

What extra steps are there for new companies registering for the first time?

Setting up a new limited company involves:

1. Registering your company at Companies House to receive a unique company number.
2. Registering for corporation tax with HMRC within 3 months of starting any trading activities.
3. Keeping thorough records from day one, including director appointments and PSCs.
4. Checking whether your first financial year is shorter than standard (a common pitfall for new founders).
5. Notifying HMRC if you do not expect to be active or generate taxable profits in your first accounting period.

What happens if your company is closing down or dissolving?

Closing a company, known as “voluntary strike off”, requires careful compliance with both bodies:

1. File form DS01 with Companies House to start the strike-off process.
2. Notify HMRC that the company is ceasing all trading activity—settle outstanding corporation tax, PAYE, or VAT accounts.
3. Submit all outstanding accounts, confirmation statements, and a final CT600 where required.
4. Wait for Companies House to confirm removal from the register (this process can take several months).

The Most Common Companies House and HMRC Filing Mistakes (and How to Avoid Them)

• Keep all due dates in a digital calendar, backed by our AI-powered checklist and reminders.
• Routinely check if your business hits new HMRC triggers (like reaching the VAT threshold or hiring staff).
• If you discover a missed filing, respond immediately—delays dramatically increase penalties.

How Go-Legal AI Simplifies Companies House and HMRC Compliance

• All-in-One Compliance Checklists: Tailored plans keep you on top of every filing—annual accounts, confirmation statements, corporation tax returns, and more.
• Automated Filing Reminders: Receive deadline alerts by SMS, email, and dashboard—not just for annual filings, but also for VAT and PAYE.
• Lawyer-Reviewed Template Library: Instantly generate correct, up-to-date accounts, confirmation statements, and CT600s, created by UK legal experts.
• Filing De-duplication Engine: Avoid costly mistakes by ensuring documents are always sent to the right authority.
• Secure E-Signature Workflow: Get every signature you need, fast—digital, legally valid, and time-stamped for compliance.

These solutions are purpose-built for SMEs and founders managing busy operations in the UK. Our platform makes it simple to track dual deadlines, eliminates risk of misfiling, and gives you access to trusted legal content on demand.

Frequently Asked Questions

Do I need to file with both Companies House and HMRC every year?

Yes. Limited companies must submit annual accounts and a confirmation statement to Companies House, and a corporation tax return (CT600) to HMRC, each with separate deadlines and online systems.

What happens if I file late with Companies House but on time with HMRC (or vice versa)?

Each authority applies penalties independently. Late Companies House submissions are flagged on the public record and carry escalating fines. Late HMRC filings attract fines, interest, and sometimes a formal investigation—regardless of your standing with the other body.

Are my company’s tax returns public?

No. Only Companies House filings are public. Your corporation tax returns and other HMRC submissions are kept strictly confidential, unless required by law in specific cases such as fraud investigation.

Do dormant companies still have to file?

Yes. You must file dormant accounts and confirmation statements at Companies House, even with no trading activity. Inform HMRC when dormant to avoid unnecessary reminders or penalties.

What should I do if I miss a filing?

Take swift action—submit the overdue document, pay any listed penalties, and use our dashboard to set up alerts that prevent future lapses.

When do I need to register for Corporation Tax?

Register with HMRC within 3 months of starting to trade (provide goods or services, earn income, or hire employees)—not just when you incorporate.

Can I use one platform for all my filings?

Yes. With our compliance dashboard, you can coordinate all Companies House and HMRC deadlines, auto-generate official documents, and receive proactive filing alerts—all in one secure, easy-to-use hub.

Simplify Your Companies House and HMRC Compliance with Go-Legal AI

Understanding the distinct duties and deadlines between Companies House and HMRC means safer, smoother business operations. Filing mistakes go beyond inconvenience—they can damage your credit, cause legal disputes, and cost you money and time. Weak document processes or a missed form often result in lasting problems for SMEs.

Go-Legal AI makes compliance simple and stress-free. Our step-by-step guides, expert-approved templates, and deadline management tools are designed for founders, directors, and business managers—not lawyers. Let our platform remove the guesswork from your filings, protect your business, and free up time for what truly matters: growing your venture.