What Is the Confirmation Statement Review Period?

The confirmation statement review period is the period a UK limited company uses to check that the information recorded at Companies House is accurate and up to date. It determines the dates covered by a confirmation statement and helps establish when the next statement is due. For most UK companies, the review period runs for 12 months from the date of incorporation or the end of the previous review period. A company must file its confirmation statement at least once every 12 months, even if it has not traded, has no income or has made no changes to its registered details.

However, the review period is not the same as the filing deadline. A company generally has 14 days after the end of its review period to file its confirmation statement. Understanding this distinction helps directors avoid missed deadlines and maintain accurate company records.

For example, if a company's review period ends on 30 September, its filing deadline will generally be 14 days later. The company should check its Companies House account for the exact dates rather than relying on a manually calculated calendar. This guide explains how the confirmation statement review period works, how it is calculated, what happens when you file early, and how founders can manage the deadline alongside their other company compliance responsibilities.

What Is a Confirmation Statement Review Period?

A confirmation statement review period is the period covered by a company's confirmation statement. During this period, the company should ensure that the relevant information held at Companies House accurately reflects its position. The confirmation statement is filed using form CS01. It confirms or updates certain company information, including details such as:

• The registered office address.
• The registered email address.
• Directors and other relevant company officers.
• Shareholder information and share capital, where applicable.
• People with significant control (PSCs).
• The company's Standard Industrial Classification (SIC) codes.

The precise information that can be updated through the confirmation statement depends on the filing method and the type of change. Certain changes, including changes to directors or the registered office, must be notified separately through the appropriate Companies House process.

The review period gives the company a defined timeframe for checking its information. It does not mean that every company detail must remain unchanged throughout those 12 months. Changes can happen during the year, and many must be reported separately when they occur.

Why does the review period matter?

The review period matters because it establishes when the company must complete its next confirmation statement. If directors misunderstand the review period, they may assume that the statement is due on the anniversary of incorporation or that the filing deadline is the same as the period-end date. Neither assumption is safe in every situation. The company should know three separate dates:

1. Review period start date: When the period covered by the statement begins.
2. Review period end date: The date up to which the company's information is reviewed.
3. Filing deadline: The last date by which the confirmation statement must be submitted.

Keeping these dates separate makes compliance easier to manage, particularly when a company files early or has several annual obligations.

How Is the Confirmation Statement Review Period Calculated?

The review period is normally 12 months. Its starting point depends on whether the company is filing its first confirmation statement or a subsequent one. Under the Companies Act 2006, the first review period begins on the company's incorporation date. Subsequent review periods begin the day after the previous review period ends. If a company files a confirmation statement early, the next review period is instead based on the new confirmation statement date.

Example 1: A company's first confirmation statement

Imagine a company incorporated on 10 March 2026. Its first review period runs for 12 months from incorporation. The company should check the confirmation date and filing deadline shown on its Companies House record, rather than assuming that the anniversary itself is the last day to file.

Example 2: A company filing its next confirmation statement

Suppose a company's previous confirmation statement date was 15 June 2026. Its next review period is calculated from the previous confirmation date, and the company must file within 14 days after the review period ends. The exact deadline is available through the company's Companies House record.

Example 3: Filing before the review period ends

Suppose a company's confirmation statement is not due for another three months, but its directors decide to file early. The company can do so. However, the early filing establishes a new confirmation statement date, and the next review period starts the following day. This means the next deadline may arrive sooner than it would have under the original schedule. The practical lesson is simple: before filing early, check the current deadline and understand how the new confirmation date will affect the next filing.

What Is the Difference Between the Review Period and the Filing Deadline?

These two dates are closely related, but they are not the same. The review period defines the period covered by the confirmation statement. The filing deadline is the last date by which the company must deliver the statement to Companies House. Companies House allows a company to file its confirmation statement up to 14 days after the review period ends.

For example, if a company's review period ends on 30 September, the filing deadline will generally fall 14 days later. The company should confirm the exact date on its Companies House record, particularly if the period involves weekends, public holidays or an early filing. Do not treat the additional 14 days as an extension that can be assumed in every administrative situation. The safest approach is to prepare the statement before the review period ends and submit it promptly.

Is the Review Period the Same as the Confirmation Statement Payment Period?

No. This is one of the most important distinctions for company directors to understand. The review period determines when a confirmation statement must be filed. The payment period determines when the annual Companies House confirmation statement fee is due.

Companies House explains that the payment period is a separate 12-month period linked to the company's incorporation date or, for older companies, the relevant annual return history. It cannot be changed in the same way as the review period. This distinction matters if you file more than one confirmation statement during the same payment period.

For example, a company may submit an early confirmation statement to update its SIC code or shareholder information. It may need to pay the fee for that filing, but another statement filed later within the same payment period does not necessarily trigger another annual fee. The applicable fee rules depend on the filing dates and payment period, so check the Companies House guidance before assuming a second fee is or is not payable. As of October 2026, the standard fee is £50 for an online confirmation statement and £110 for a paper CS01 filing.

What Happens If You Miss the Confirmation Statement Deadline?

A company that fails to file its confirmation statement on time risks enforcement action. Companies House can impose a financial penalty and may take steps to strike the company off the register. The published guidance states that the penalty can be up to £5,000. Missing a confirmation statement deadline can also cause practical problems. Banks, investors and other organisations may check the public register when reviewing a company, and overdue filings can undermine confidence in the accuracy of its records.

If your deadline has passed, check the company's filing history and submit the overdue statement as soon as possible. Also make sure any separate notifications that should have been filed during the review period have been dealt with. Filing the confirmation statement does not remove the need to comply with other obligations, such as submitting annual accounts or meeting Corporation Tax requirements.

What Should You Check Before Filing?

Before submitting a confirmation statement, directors should review the company's records and ensure that the information held at Companies House is accurate. Use this checklist:

• Check the review period end date and filing deadline on the Companies House register.
• Confirm that the registered office and registered email address are correct.
• Review the company's shareholder information and statement of capital.
• Check that the SIC codes accurately reflect the company's activities.
• Ensure that changes to directors and PSCs have been reported separately where required.
• Confirm that the relevant identity verification requirements have been met.
• Check whether the filing method supports the changes you intend to make.
• Save the submission confirmation and update your compliance calendar.

Companies House requires directors to meet the applicable identity verification requirements and provide their personal codes as part of the confirmation statement process. A statement may not be accepted if the required verification steps have not been completed. For international founders, these checks are particularly useful when company administration is handled remotely. A calendar reminder and central record of filing dates can reduce the risk of missing deadlines while managing a business from another country.

Platforms such as IncorpUK, which supports global founders with UK company formation and management, may help with organising ongoing company administration. Whichever method you use, the directors should understand the review period and remain responsible for ensuring the company's filings are accurate and timely.

Frequently Asked Questions

1. How long is the confirmation statement review period?

The review period is generally 12 months. For the first confirmation statement, it begins on the incorporation date. Subsequent periods follow the previous review period, unless an early confirmation statement establishes a new date.

2. How long do I have to file after the review period ends?

You generally have 14 days after the end of the review period to file the confirmation statement. Check the exact deadline on the company's Companies House record.

3. Can I file a confirmation statement before the review period ends?

Yes. You can file early, but the early confirmation statement establishes a new confirmation date, and the next review period begins the following day. This can change your future filing schedule.

4. Does the review period start again after I file early?

Yes. When a company files before the current review period ends, the next review period starts the day after the new confirmation statement date. This is why it is worth checking the next deadline before filing early.

5. Is the review period the same as the annual payment period?

No. The review period determines the confirmation statement's filing schedule, while the payment period determines when the annual filing fee is due. The two periods can differ.

6. Do dormant companies have to file a confirmation statement?

Yes. Dormant and non-trading companies must file a confirmation statement at least once every year, even if no company information has changed.

7. What happens if I miss the review period deadline?

If you fail to file by the deadline, Companies House may impose a financial penalty and take steps to strike the company off the register. Submit the overdue statement promptly and check whether other filings are outstanding.

8. Where can I find my company's review period and filing deadline?

Search for your company on the Companies House register. The company information page shows the confirmation statement date and filing deadline. Companies House also offers email reminders to help companies keep track of filing dates.

Conclusion

The confirmation statement review period is the 12-month period used to determine when a UK company must confirm its information with Companies House. It begins from the incorporation date for the first statement and follows the previous review period for later filings, unless an early statement establishes a new confirmation date. Remember that the review period is not the filing deadline or the annual payment period. The company generally has 14 days after the review period ends to file, while the fee follows separate payment-period rules.

For directors, founders and international business owners, the best approach is to check the company's Companies House record, maintain a reliable compliance calendar and review company information before filing. Doing so helps avoid missed deadlines, unnecessary fees and preventable problems with the public register.