Director Filing Requirements for HMRC, Companies House
Summary
The Insolvency Service updated guidance on director filing obligations with Companies House and HMRC. Directors of limited companies must file confirmation statements at least annually, submit annual accounts to Companies House, and complete Company Tax Returns with HMRC. The guidance also notes directors may appoint representatives such as accountants to handle filings.
What changed
The Insolvency Service updated existing guidance on director filing requirements for Companies House and HMRC. Key obligations include filing confirmation statements at least annually to confirm company information is current, submitting annual accounts regardless of whether the company is dormant or trading, and completing Company Tax Returns with HMRC for limited companies.
Directors should ensure they understand these filing obligations and either handle submissions personally or appoint a qualified representative such as an accountant. The guidance notes that special software may be required for certain filings, and directors can use Companies House online services or paper filing methods for annual accounts.
What to do next
- Review director filing obligations with Companies House
- Submit confirmation statements at least once every 12 months
- File annual accounts with Companies House annually
- Submit Company Tax Returns to HMRC as required
Archived snapshot
Apr 15, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Guidance
Director information hub: Filing information with HMRC and Companies House
Directors are required to submit records for tax, VAT and company information.
From: The Insolvency Service Published 7 July 2023 Last updated 1 April 2026
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Filing returns
As a director running a company you must tell Companies House and HMRC about your company and the money it has earned. You can do this yourself or you can appoint a representative, like an accountant or tax specialist, to do it for you.
The company, or your adviser, may need or want to use special software to make returns.
Companies House
When you set up a limited company, Companies House records all the information about it. Every year you must tell Companies House if this information is still correct. This is known as your confirmation statement.
It must be done at least once every 12 months, but you must also tell Companies House of any changes to you or your company when they happen. You can register or file changes to a company using appropriate software.
Confirmation statements
When you become a director, Companies House records all the information about your company.
Every year you must tell Companies House if this information is still correct.
This is known as your confirmation statement.
It must be done at least once every 12 months, but you should notify Companies House of any significant changes to you or your company when they happen.
Annual accounts
You are required to send annual accounts to Companies House each year even if your company is dormant or not trading. You can do this using:
- software
- the Companies House online service
- paper filing If you want to send the annual accounts using software, you have to first apply for a presenter account.
HMRC
If you are a limited company, you may need to send HMRC:
- a Company Tax Return - find out about filing your Company Tax Return online
- payroll information - find payroll software to send details to HMRC
- VAT returns - find software that’s compatible with Making Tax Digital for VAT Go back to the director information hub homepage.
Updates to this page
Published 7 July 2023 Last updated 1 April 2026 show all updates
1.
1 April 2026
Removed 'Dividends' bullet point.
2.
1 April 2026
HMRC link removed as no longer valid.
3.
31 March 2026
New HMRC and Companies House content edited.
4.
7 July 2023
First published.
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