How to file micro-entity accounts in 2026: a director’s guide

Last updated 24 September 2026. General guidance, not personalised advice.

Is your company a micro-entity?

For financial years starting on or after 6 April 2025, a company is a micro-entity if it meets at least two of these three limits: turnover of £1 million or less, a balance sheet total of £500,000 or less, and no more than 10 employees on average. For earlier financial years the limits were £632,000 turnover and £316,000 balance sheet. Some companies are excluded whatever their size, including certain financial-services companies, charities and some group companies. See our micro-entity thresholds guide for worked examples.

What you must file

• Annual accounts under FRS 105 — filed with Companies House within 9 months of your year-end.
• Company Tax Return (CT600) — filed with HMRC within 12 months of the end of your accounting period. Corporation Tax is usually payable 9 months and 1 day after the period ends, so the tax is due before the return.
• Confirmation statement (CS01) — at least once a year, within 14 days of the end of your review period.

Penalties for late filing

Companies House charges a private company £150 if its accounts are up to 1 month late, rising to £1,500 if they are more than 6 months late. The penalty doubles if your accounts were also late the previous year.

HMRC charges separately for a late CT600. For returns with a filing date on or after 1 April 2026, the penalty is £200 if the return is up to 3 months late and £400 if it is later, with higher amounts for a third late return in a row. If a return is delivered more than 18 months after the end of the accounting period, HMRC can add a tax-related penalty of 10% of the unpaid tax (20% after 2 years).

A clean filing checklist

1. Bank statements for every business account, covering the full financial year.
2. Sales invoices raised in the year.
3. Purchase invoices and receipts.
4. Dividend vouchers and board minutes.
5. Last year’s filed accounts and CT600 (if any).

Sources

• GOV.UK — Micro-entities, small and dormant companies
• GOV.UK — Penalties for late filing of accounts
• HMRC — Corporation Tax penalty determinations (CT211)

Want it done for you? Our micro-entity accounts service covers the accounts and CT600 together — request a fixed-fee quote and an ICAEW Chartered Accountant will reply within one working day.