Accounts vs Confirmation Statement: What’s the Difference?

If you run a UK limited company, you must keep up with several Companies House and HM Revenue & Customs (HMRC) filing obligations. Two of the most important are annual accounts and the confirmation statement. Although both involve reporting information about your company, they serve different purposes. Annual accounts explain your company’s financial position and performance, while a confirmation statement checks that key details held by Companies House are accurate and up to date.

Confusing the two can lead to missed deadlines, late filing penalties, compliance problems and, in serious cases, the risk of your company being struck off the register. This guide explains the difference between accounts and a confirmation statement, what each filing contains, when you must submit it, how much it costs and what company directors should do to stay compliant.

What Is the Difference Between Accounts and a Confirmation Statement?

The main difference is financial reporting versus company information verification.

• Annual accounts report your company’s financial position and activity for a defined accounting period.
• A confirmation statement confirms that the information held by Companies House about your company is correct, subject to any updates you need to make.

Both are generally required for active UK limited companies, and dormant companies usually have obligations too. However, they are separate filings, with different deadlines and requirements.

The important point is that filing one does not satisfy the requirement to file the other. A company can have its accounts up to date and still have an overdue confirmation statement, or vice versa.

What Are Annual Accounts?

Annual accounts are financial statements prepared for a company's accounting period. They provide information about the company's financial position and, depending on the company's size and reporting requirements, its income, expenses and financial performance.

For a UK limited company, annual accounts are generally filed with Companies House. A company that must also submit a Company Tax Return normally has separate obligations to HMRC.

What information do annual accounts contain?

The precise contents depend on the company's size, accounting framework and eligibility for simplified reporting. Annual accounts may include:

• Balance sheet: A snapshot of the company's assets, liabilities and shareholders' funds at the end of the accounting period.
• Profit and loss account: Information about revenue, expenses and profit or loss, where required.
• Notes to the accounts: Additional explanations of accounting figures and relevant transactions.
• Directors' report: Required in some circumstances, subject to applicable exemptions.
• Auditor's report: Required where an audit is necessary and no exemption applies.

Eligible small companies and micro-entities may be able to file simpler accounts. Dormant companies can usually submit dormant accounts if they meet the relevant conditions. The fact that a company has made no sales does not automatically mean it has no accounting obligations. Directors must establish whether the company is dormant for accounting purposes and prepare the appropriate accounts.

Who needs to file annual accounts?

Most UK private limited companies must prepare and file accounts, including many companies that have not started trading. For example, suppose you incorporated a company to develop a software product but have not launched it or generated revenue. You may still need to file accounts for the relevant period. Whether dormant accounts are appropriate depends on the company's financial activity and circumstances, not simply whether it has customers.

Annual accounts also form part of a company's financial record. Directors may need them when dealing with accountants, lenders, investors, potential buyers or other parties assessing the business.

When are annual accounts due?

For a typical private company, the first accounts are generally due 21 months after incorporation. Subsequent annual accounts are normally due nine months after the end of the company's financial year. Different rules can apply in particular circumstances, including certain changes to the accounting reference date. Public companies generally have different deadlines.

Do not assume that your accounts deadline is the same as your confirmation statement deadline. Check the specific dates recorded for your company through Companies House and maintain a separate schedule for HMRC obligations.

What Is a Confirmation Statement?

A confirmation statement is a Companies House filing used to confirm that the information held about a company is accurate as at the relevant point in its review period. It is filed using form CS01 or an applicable online filing service. The filing helps Companies House maintain a reliable public record of UK companies.

Unlike annual accounts, a confirmation statement is not a financial report. It does not tell Companies House how much profit your company made, how much cash it holds or whether it is financially healthy.

What information does a confirmation statement cover?

Depending on your company and the information that applies to it, a confirmation statement can cover or allow you to update details such as:

• Registered office address.
• Company directors and other relevant officers.
• Shareholders and shareholdings.
• Share capital.
• Standard Industrial Classification (SIC) codes describing the company's business activities.
• People with significant control (PSCs).
• Other required company information, including the registered email address and applicable identity-verification information through the relevant filing process.

Not every change can be completed through the confirmation statement itself. For example, appointing or removing a director requires the appropriate separate filing. A share transfer also involves the relevant transfer documentation and company records; the confirmation statement does not, by itself, carry out the transfer. Before submitting the statement, review the information shown for your company and identify any changes that need to be made through a separate Companies House form or process.

When is a confirmation statement due?

A company's confirmation statement review period generally runs for 12 months from incorporation or the end of the previous review period. You normally have 14 days after the end of the review period to file the statement. You can often file early, but doing so usually starts a new review period, which can affect your next deadline.

The review period is not necessarily linked to your financial year. This is one reason companies often have separate dates for accounts and confirmation statements. Every company must check its own filing deadlines rather than relying on a generic annual calendar.

Accounts vs Confirmation Statement: Five Key Differences

1. They report different types of information

Accounts focus on financial information. They show the company's financial position and, where required, its income, expenses and results. A confirmation statement focuses on the company's registered details. It helps confirm that Companies House holds accurate information about ownership, officers and other relevant particulars.

For instance, if your company generated £80,000 in sales during its financial year, that information may be relevant to its accounts. If you changed your registered office address, that is a company-information matter rather than a financial reporting issue.

2. Their filing deadlines are different

Accounts deadlines depend on the accounting reference date, the company's status and other relevant circumstances. Confirmation statement deadlines depend on the company's review period. You should not calculate one deadline from the other.

A founder who uses a single reminder for both filings risks missing one. A better approach is to record the exact due date for each obligation as soon as the company is incorporated and verify it periodically.

3. They have different filing costs

The standard Companies House fee for a confirmation statement is £50 when filed online or through compatible software, or £110 on paper under the fee schedule applicable in October 2026.

Filing annual accounts with Companies House does not normally carry a separate filing fee. However, you may pay an accountant or another professional to prepare them. HMRC tax filing obligations may also involve professional costs, depending on how you manage your company's records and returns. Budget for the work involved in preparing accounts, not just the cost of submitting a document.

4. They involve different compliance risks

Failing to file accounts can lead to automatic late filing penalties. Continued failure to meet filing obligations can also contribute to enforcement action and the risk of the company being struck off. Failure to file a confirmation statement can prompt Companies House to take action, potentially including strike-off proceedings. Directors should not treat it as optional simply because the company is dormant or has not traded.

The consequences differ according to the filing, the circumstances and the company's compliance history. The safest response is to address overdue filings promptly rather than waiting for a warning.

5. They serve different business purposes

Accounts help explain the company's finances and support financial reporting, tax compliance and business decisions. A confirmation statement helps keep the company's public record accurate. That matters when banks, payment providers, suppliers, investors or prospective customers check company information.

For a founder operating internationally, discrepancies between Companies House records and information supplied to a bank or payment provider can create avoidable questions. Keeping registered details accurate does not guarantee approval for an account or service, but it helps maintain consistent company records.

Do You Need to File Both Accounts and a Confirmation Statement?

In most cases, yes. A UK limited company must generally meet both requirements, even if it has not traded. Consider a company incorporated on 10 January 2026. Its accounts and confirmation statement will follow separate filing schedules based on its accounting reference date and confirmation statement review period.

The precise deadlines should be checked against the company's Companies House record. The illustration below shows the difference in principle, rather than setting out the company's actual due dates.

A company that is dormant should not assume that it can ignore Companies House. Dormancy may simplify some reporting requirements, but it does not automatically remove the obligation to file a confirmation statement or the appropriate accounts.

Can You File Accounts and a Confirmation Statement Together?

You can organise both filings at the same time, but they remain separate legal obligations. Some company management or filing services may help you track both deadlines. However, submitting annual accounts does not automatically submit a confirmation statement, and submitting a confirmation statement does not file accounts. If you use an accountant or company formation agent, ask which filings are included in the service and which remain your responsibility. Confirm the deadlines and keep evidence that each filing has been accepted.

For founders using a company management platform such as IncorpUK, a centralised record of company details and filing reminders can make it easier to keep track of separate obligations. The director remains responsible for ensuring that required filings are completed correctly and on time.

How to Stay Compliant: A Practical Checklist

Use this checklist to manage your company's annual filing responsibilities.

• Check your Companies House record. Confirm the company's registered office, accounting reference date and next confirmation statement date.
• Maintain bookkeeping records. Record income, expenses, assets, liabilities and relevant transactions throughout the year.
• Prepare annual accounts. Establish whether full, small-company, micro-entity or dormant accounts are appropriate.
• Review your confirmation statement information. Check the registered office, directors, shareholders, share capital, SIC codes and PSC details where applicable.
• Submit changes through the correct process. Do not assume every director, ownership or company-detail change can be completed through the confirmation statement.
• Check HMRC deadlines separately. A Companies House accounts filing does not automatically satisfy every tax return or payment obligation.
• Keep submission confirmations. Save acknowledgements, copies of filed documents and supporting records.
• Set reminders well before each deadline. Allow time to resolve errors or missing information before the due date.

For international founders, it is particularly useful to keep company records, accounting documents and official correspondence accessible even when the business is managed from outside the UK.

Frequently Asked Questions

1. Are accounts and a confirmation statement the same thing?

No. Annual accounts report a company's financial information, while a confirmation statement confirms that the relevant information held by Companies House is accurate. Most UK limited companies must meet both requirements.

2. Which comes first: accounts or a confirmation statement?

There is no universal order. Each filing has its own deadline, and the dates depend on the company's accounting reference date and confirmation statement review period. Check both deadlines independently.

3. Do dormant companies need to file accounts and confirmation statements?

Generally, yes. A dormant company usually needs to file the appropriate dormant accounts and a confirmation statement. Dormancy does not automatically remove these obligations.

4. Does filing a confirmation statement replace annual accounts?

No. The confirmation statement is not a financial report and cannot replace annual accounts. Filing one does not satisfy the requirement to file the other.

5. How much does a confirmation statement cost in the UK?

Under the fee schedule applicable in October 2026, the standard fee is £50 for online or compatible software filing and £110 for paper filing. Check the current Companies House fees before submitting.

6. What happens if I file accounts but forget my confirmation statement?

Your confirmation statement can still become overdue even if your accounts are up to date. Companies House may take action, including starting strike-off proceedings. File the outstanding statement promptly and check whether other information needs updating.

7. Can I change my company address through a confirmation statement?

You should use the appropriate Companies House process for the change. A confirmation statement can confirm relevant company information, but you should not rely on it as a substitute for the separate filing required to change the registered office.

8. Do I need an accountant to file both?

Not necessarily. Some directors prepare and file their own accounts and confirmation statements, provided they understand the requirements and can meet them correctly. An accountant can be useful where transactions are complex, tax treatment is uncertain or the company needs specialist reporting support.

9. Are Companies House accounts the same as a company tax return?

No. Companies House accounts are part of the company's statutory reporting obligations. A Company Tax Return is submitted to HMRC where required and serves a different tax-reporting purpose. Some financial information may overlap, but one filing does not automatically replace the other.

Conclusion

Annual accounts and confirmation statements are both essential parts of running a compliant UK limited company, but they do different jobs. Accounts explain the company's finances; the confirmation statement checks its registered information. Each has its own contents, deadline and consequences for non-compliance. Neither replaces the other, and both may be required even when a company is dormant or has not generated revenue.

The simplest way to avoid missed filings is to maintain accurate company records, check your Companies House deadlines, prepare accounts in good time and review your registered information before submitting the confirmation statement. If you use an accountant or company management service, make sure you know exactly which obligations it covers.

For founders building a business in the UK, staying on top of both filings is more than an administrative task. It helps keep the company's public record reliable, supports smoother interactions with business partners and reduces the risk of avoidable compliance problems.