If you run a UK limited company, you will almost certainly deal with both HMRC and Companies House. The two organisations are often mentioned together, but they perform very different jobs. In simple terms, Companies House is responsible for the public company register and corporate information, while HM Revenue & Customs (HMRC) is responsible for administering and collecting taxes.

That distinction matters. A company can be correctly registered with Companies House but have outstanding tax obligations with HMRC. Equally, filing accounts with Companies House does not automatically mean that every tax obligation has been dealt with. For founders, directors and overseas business owners operating through a UK company, understanding where each responsibility sits can prevent missed deadlines, duplicate work and expensive compliance mistakes.

What Is Companies House?

Companies House is the UK's registrar of companies. It is an executive agency of the Department for Business and Trade and maintains the UK register of companies. It incorporates companies, records changes to companies, publishes company information and dissolves companies when appropriate.

The Companies House register contains information about millions of UK companies and is publicly accessible. For example, someone researching your business can generally find information such as:

• Company name and registration number
• Incorporation date
• Registered office address
• Company status
• Directors and company secretaries
• People with significant control (PSCs)
• SIC codes describing business activities
• Share and shareholder information
• Accounts filed by the company
• Confirmation statements
• Certain mortgage and charge information
• Insolvency and dissolution information

Companies House describes its role as maintaining the register and making company information available to the public. This makes Companies House particularly important for corporate transparency and legal record-keeping.

What does Companies House actually do?

A limited company may need to tell Companies House when it:

• Appoints or removes a director
• Changes a director's details
• Changes its registered office
• Changes its company name
• Changes its accounting reference date
• Changes its PSC information
• Issues new shares or changes its share structure
• Changes certain constitutional information
• Registers certain mortgages or charges

The deadlines vary depending on the type of change. For example, some officer changes must generally be reported within 14 days, while issuing new shares must generally be reported within one month.

What Is HMRC?

HMRC stands for His Majesty's Revenue and Customs. It is the UK government department responsible for administering the UK's tax system and collecting taxes and duties. For a limited company, HMRC is primarily concerned with the company's tax position, rather than maintaining its public corporate record. Depending on the business, this can include:

• Corporation Tax
• VAT
• PAYE and employer obligations
• Income Tax collected through payroll
• National Insurance contributions
• Construction Industry Scheme obligations
• Certain customs and excise duties
• Other taxes or duties applicable to the business

The important point is that Companies House and HMRC receive different information for different purposes. A company therefore needs to understand both systems rather than assuming that filing something with one automatically satisfies the other.

HMRC vs Companies House: The Key Difference

The easiest way to remember the distinction is: Companies House records the company. HMRC deals with the company's tax.

This division is one of the most important concepts for a new company director to understand.

Companies House Does Not Collect Corporation Tax

One of the most common misunderstandings among new business owners is believing that filing annual accounts with Companies House means the company's Corporation Tax obligations have also been completed. They are separate obligations. A company may have to file:

1. Annual accounts with Companies House
2. A Company Tax Return with HMRC
3. Pay Corporation Tax to HMRC by the relevant deadline

These processes may involve similar financial information, but they are not the same filing. For example, imagine a UK company has a financial year ending on 31 December. Its directors may need to prepare accounts for Companies House while the company also prepares its Corporation Tax computation and tax return for HMRC. Completing one does not automatically complete the other. This is why a company's compliance calendar should contain both Companies House deadlines and HMRC deadlines.

Do Companies House and HMRC Share Information?

Yes, information can be exchanged between government bodies, and the two organisations are connected in various ways. But that does not mean you can treat them as a single filing system. Companies House maintains corporate information, while HMRC administers tax.

The practical rule for directors is simple: If HMRC asks you to file something, file it with HMRC. If Companies House requires a corporate filing, make that filing with Companies House. Do not assume that because one organisation already has the information, the other has automatically received everything it needs.

What Do You File with Companies House?

Companies House filings are generally about the company's legal and structural information. Common examples include:

Annual accounts

Most companies must prepare and file accounts with Companies House, although specific requirements depend on the company's circumstances and size. Accounts give the public register financial information about the company.

Confirmation statement

The confirmation statement confirms that the information Companies House holds about the company is correct or identifies changes that need to be reported. It is not a tax return.

Director changes

When directors are appointed, resign or change certain details, the company must notify Companies House within the applicable deadline.

Registered office changes

A company's official registered office address is recorded at Companies House and must be kept up to date.

Share changes

Companies House needs to be told about certain changes to a company's share structure, including the issue of new shares.

Company name changes

A company changing its registered name must follow the appropriate Companies House process. These filings collectively create the company's public corporate record.

What Do You File with HMRC?

HMRC filings concern taxation and related financial obligations. Depending on the company, these can include:

Corporation Tax return

A company liable for Corporation Tax normally needs to submit a Company Tax Return to HMRC.

VAT returns

VAT-registered businesses generally submit VAT returns to HMRC according to their VAT accounting period.

PAYE reporting

If a company employs people, it may need to operate PAYE and report payroll information to HMRC.

Employer National Insurance

Employers may have National Insurance obligations associated with employees.

Other tax returns and reports

Some businesses have additional obligations depending on their activities, transactions, employees, assets or international operations. This is why there is no single "HMRC filing" that covers every company.

A Simple Example: One Company, Two Compliance Systems

Consider BrightPath Consulting Ltd, a UK private limited company. The company has two directors, three employees and is VAT registered. During the year, the company might need to:

• File annual accounts with Companies House
• Submit a confirmation statement
• Notify Companies House if a director resigns
• Report a change of registered office
• Submit its Corporation Tax return to HMRC
• Pay Corporation Tax to HMRC
• Submit VAT returns
• Operate PAYE
• Submit payroll information
• Pay employer liabilities

Notice the difference. Companies House is primarily concerned with the company's legal identity, structure and public record. HMRC is primarily concerned with the company's tax affairs. Both are essential, but they solve different regulatory problems.

Why the Difference Matters for Startups

For an early-stage founder, it is tempting to think of "company compliance" as one task. It is not. A company can be compliant in one area and non-compliant in another. For example, a startup could:

• File its Companies House accounts on time
• Keep its registered office information accurate
• Submit its confirmation statement

…and still owe HMRC an overdue Corporation Tax return or payment. The reverse can also happen. A company could maintain its tax filings while failing to update Companies House after a change of director or registered office. The better approach is to treat compliance as a collection of related responsibilities.

Build two separate compliance checklists

A practical system is to maintain:

Companies House checklist

• Accounts
• Confirmation statement
• Directors
• PSC information
• Registered office
• Company name
• Share structure
• Other corporate changes

HMRC checklist

• Corporation Tax
• VAT
• PAYE
• National Insurance
• Payroll
• Other applicable taxes
• Tax payments

This simple separation can eliminate a surprising number of administrative errors.

What Happens If You Miss a Companies House Deadline?

Missing a Companies House deadline can have consequences. For example, late filing of accounts can result in a financial penalty. Persistent failures to keep company information up to date can create more serious compliance problems and, in some circumstances, contribute to strike-off action.

Companies House publishes statistics on late filing penalties, compliance rates and other enforcement activity. The lesson is not simply "file on time". It is to understand which deadline applies to which document. A confirmation statement deadline is different from an accounts deadline, and neither should be confused with an HMRC tax deadline.

What Happens If You Miss an HMRC Deadline?

HMRC has its own penalties, interest rules and enforcement processes. The consequences depend on what was late, how late it was and the company's circumstances. For example, late submission of a tax return and late payment of tax are separate issues. A company can potentially face consequences for one, the other, or both. This is another reason why directors should not assume that Companies House compliance protects them from HMRC action.

Can an Accountant Deal with Both?

Yes, an accountant can often help manage both Companies House and HMRC obligations. However, directors should understand the distinction even when an accountant handles the administration. Ultimately, using a professional does not remove the importance of knowing:

• What has to be filed
• Where it has to be filed
• When it is due
• Who is responsible
• Whether the filing has actually been accepted
• Whether any tax remains payable

For international founders, this is particularly useful because UK company administration can involve obligations that are unfamiliar in their home country. IncorpUK, as a UK company formation and management platform serving global founders, operates in an environment where these Companies House requirements are particularly relevant. The important thing for any founder is to distinguish corporate administration from tax compliance rather than treating them as interchangeable.

Does Companies House Deal with Company Taxes?

No. Companies House does not administer Corporation Tax, VAT or PAYE. It may hold financial information because companies are required to file accounts, but that does not make Companies House the UK's tax authority. Likewise, HMRC does not maintain the UK's public register of company directors, registered offices and shareholder information. The two organisations have complementary roles.

How Companies House and HMRC Fit Together

Think of the relationship this way:

Companies House → "What is this company and what is its corporate structure?" HMRC → "What tax does this company owe and what tax obligations does it have?"

For a UK company, both questions matter. A company needs a valid legal identity and accurate corporate record, but it also needs to meet its tax obligations. The strongest compliance systems therefore connect the two without confusing them.

What About a Company Changing Its Details?

When a company changes information, the correct authority depends on the nature of the change. For example:

Government guidance specifically notes that some company changes reported to Companies House may also require notification to HMRC. That is the key word: also. One filing may not replace the other.

An Important New Consideration: Identity Verification

Companies House is also undergoing significant changes to strengthen identity verification. Companies House states that identity verification is a legal requirement for relevant individuals involved in setting up, running, owning or controlling companies. Directors, PSCs and certain other individuals are among those required to verify, with implementation depending on the person's role and timing. This is separate from HMRC tax compliance. A director may therefore need to deal with:

• Companies House identity verification
• A Companies House personal code
• Corporate filings
• HMRC tax responsibilities

These should be treated as separate compliance processes. For overseas directors, this distinction is especially important because Companies House now provides identity verification routes that can be completed from outside the UK, including through an authorised corporate service provider where applicable.

Frequently Asked Questions

Is Companies House the same as HMRC?

No. Companies House maintains the UK company register and records corporate information. HMRC administers the UK's tax system and collects taxes.

Do I file my Corporation Tax return with Companies House?

No. Corporation Tax returns are filed with HMRC. Companies House accounts are a separate corporate filing.

Does filing accounts with Companies House pay my Corporation Tax?

No. Filing accounts does not itself pay Corporation Tax. Tax liabilities and payments are dealt with through HMRC.

Does HMRC know when I form a company?

Government systems can exchange information, and incorporation can trigger tax-related processes. However, directors should still follow the specific instructions and registration requirements issued by HMRC.

Do I need to tell both Companies House and HMRC when my company address changes?

Potentially, yes. Companies House must be told about changes to the registered office. Depending on which address or HMRC records are affected, HMRC may also need to be updated.

Who deals with VAT: Companies House or HMRC?

HMRC. VAT registration, VAT returns and VAT payments are tax matters administered by HMRC.

Who deals with directors?

Companies House records directors and changes to their details. Some changes may also have consequences for HMRC, particularly where payroll, tax or other financial responsibilities are involved.

Can my accountant handle Companies House and HMRC?

An accountant or other professional can often manage filings and tax matters on your behalf. However, you should still understand what is being filed, where, and when.

Does Companies House check whether my company has paid its taxes?

Companies House and HMRC have different functions. Companies House is not the authority responsible for collecting Corporation Tax or administering the company's tax account.

Final Takeaway: Treat HMRC and Companies House as Two Different Responsibilities

The easiest way to avoid confusion is to remember one principle: Companies House manages the company's public corporate record; HMRC manages its tax affairs. That distinction affects almost every UK limited company. When you appoint a director, change your registered office, issue shares or update your company's corporate structure, think Companies House.

When you deal with Corporation Tax, VAT, PAYE, National Insurance or other tax obligations, think HMRC. Some changes can require action with both, so never assume that notifying one government body automatically satisfies the requirements of the other.

For founders and directors, particularly those running UK companies from overseas—the best approach is to maintain a clear compliance calendar, keep corporate and tax records separate, and check the specific requirements whenever something changes. A well-managed company is not simply one that has been incorporated. It is one that keeps its Companies House record accurate and stays on top of its HMRC obligations throughout the year.