What Is the Difference Between Filing Accounts With HMRC and Companies House?

Understanding Why There Are Two Places to File

If you run a UK limited company, you’ll quickly discover an odd-sounding reality: you file “accounts” (and other information) with more than one government body. The two names you’ll hear most often are HMRC and Companies House. New directors and small business owners regularly ask the same question: if you’ve filed your company accounts once, why are you being asked to file again somewhere else?

The short version is that HMRC and Companies House do different jobs. Companies House is the UK’s public register of companies. It exists primarily so that anyone—customers, suppliers, lenders, journalists, investors—can see certain core facts about your company. HMRC, on the other hand, is the tax authority. Its focus is on calculating and collecting tax. Because their purposes differ, the documents they require, the deadlines, the formats, and the consequences of getting it wrong aren’t always the same.

This article explains the difference between filing accounts with HMRC and filing accounts with Companies House, what each body expects, and how to stay compliant without drowning in admin. Along the way, you’ll see how invoice24 can reduce the workload by bringing invoicing, bookkeeping-ready records, Making Tax Digital (MTD) readiness for Income Tax, and the workflow around corporation tax and accounts into one place—so you spend less time worrying about where things go and more time running your business.

Companies House vs HMRC: Two Different Roles

It helps to think of Companies House and HMRC as serving different audiences.

Companies House maintains a public record. It’s about corporate transparency and legal compliance. Filing there shows that your company exists, who is responsible for it, and a high-level picture of its finances through statutory accounts.

HMRC is interested in tax. The accounts and tax returns filed with HMRC are used to work out how much corporation tax your company owes. HMRC’s filings are not public in the same way. They are about tax computation, reliefs, allowances, and the accuracy of the numbers used to calculate your liability.

Because the purpose differs, you may file:

• Statutory accounts (often abbreviated) with Companies House for public record purposes.

• Full accounts (plus a corporation tax return and computations) with HMRC to calculate your company’s corporation tax.

In practice, many businesses prepare one set of underlying accounts and then produce different versions or attachments for each body.

What Does “Filing Accounts” Actually Mean?

People use “accounts” to mean several things at once: bookkeeping records, annual accounts, tax accounts, management reports, and more. In a UK limited company compliance context, “accounts” usually means statutory annual accounts prepared under UK accounting rules. These accounts summarise your financial year—income, expenses, assets, liabilities, and the director’s confirmation that the accounts are accurate.

When filing with HMRC, “accounts” are often submitted as part of a wider package:

• A corporation tax return (CT600) and related computations.

• The iXBRL-tagged accounts (and sometimes computations) in the required electronic format.

When filing with Companies House, “accounts” typically means:

• Statutory accounts in a permitted format (often abridged or filleted for small companies, depending on eligibility and choices), submitted through Companies House channels.

This overlap is the root of the confusion: both ask for “accounts,” but they do not always require the same detail.

The Key Differences at a Glance

Here are the major differences you need to understand to avoid common mistakes:

1) Purpose: Companies House is for public record and corporate compliance; HMRC is for tax calculation.

2) Detail level: Companies House filings may be reduced/abridged for qualifying small companies; HMRC often requires fuller detail to support tax computations.

3) Confidentiality: Companies House accounts are generally publicly accessible. HMRC submissions are not public in the same way.

4) Deadlines: Companies House accounts have a deadline based on the accounting reference date. HMRC corporation tax returns have a different deadline, and corporation tax payment has its own due date.

5) Channels and formats: Companies House accepts filings via its own systems; HMRC expects CT returns and accounts to be filed electronically, commonly in iXBRL format for accounts.

6) Penalties: Companies House late filing can trigger automatic civil penalties and potential director consequences; HMRC late filing can trigger penalties, interest, and compliance checks.

Understanding these differences is half the battle. The other half is setting up a process where your records are clean throughout the year, so year-end filing becomes a straightforward output rather than a stressful reconstruction exercise. This is where invoice24 shines: it’s built to keep your invoicing and transaction data organised and export-ready, so your accountant (or you) can produce accurate accounts and tax filings without chasing missing details.

Filing With Companies House: What You Submit and Why

Companies House requires most limited companies to file annual accounts. These accounts are part of the public register. The goal is to provide transparency about the company’s financial position. The exact content depends on your company size, group status, and whether you qualify for certain exemptions.

For many micro-entities and small companies, the Companies House version may be abridged or filleted (terms you’ll hear frequently). In simple terms, eligible smaller companies can often file accounts that contain less information, particularly around profit and loss. That does not mean the business doesn’t have to prepare full accounts internally; it means the version placed on the public record can be reduced.

Common items in Companies House accounts include:

• A balance sheet and notes.

• Director’s approval and signature (often digitally represented depending on method).

• Statements required by company law (e.g., that the accounts are prepared in accordance with relevant provisions).

Depending on filing choice and eligibility, the profit and loss statement may not be publicly filed for some small companies. That can be useful if you prefer not to display your profitability on the public record.

Companies House also links to other obligations such as confirmation statements, director details, registered office, and PSC (people with significant control) information. It’s all about your company as a legal entity in the marketplace.

Filing With HMRC: What You Submit and Why

HMRC’s primary concern is corporation tax. Most limited companies must submit a corporation tax return and supporting information. HMRC uses this to determine how much corporation tax you owe, whether you’ve claimed allowances correctly, and whether your figures are consistent and reasonable.

HMRC typically requires:

• A corporation tax return (CT600).

• Computations showing how you go from accounting profit to taxable profit (including adjustments for disallowable expenses, capital allowances, and reliefs).

• The company accounts, submitted electronically in a structured format.

Even if you qualify to file a reduced set of accounts at Companies House, HMRC may still need fuller information to support the tax computation. In other words, Companies House may accept less detail for public transparency purposes, but HMRC still expects enough detail to accurately assess tax.

If you keep your day-to-day invoicing and expense records tidy, your corporation tax submission becomes dramatically easier. invoice24 helps here by capturing invoices, tracking payments, and keeping a clean audit trail. Clean records reduce the time spent classifying transactions and reduce the risk of mismatches that can trigger HMRC questions.

Deadlines: Why They Don’t Match (and Why That Matters)

One of the biggest sources of confusion is that Companies House and HMRC deadlines are not the same. People assume “year end equals one deadline.” In reality, you’re dealing with at least three timelines:

1) Companies House accounts filing deadline (for filing the statutory accounts on the public register).

2) HMRC corporation tax return filing deadline (submitting the CT600 and supporting accounts/computations).

3) Corporation tax payment deadline (paying the tax due).

Because these are different, a company could be “up to date” with Companies House but still late with HMRC, or vice versa. That can feel unfair, but it’s simply the result of two different legal frameworks.

To avoid surprises, set up a compliance calendar that includes each date, and make your bookkeeping continuous throughout the year. invoice24 supports this kind of ongoing discipline: if you generate invoices inside a consistent system, and keep your sales and payment records reconciled, you’re not scrambling at year end to work out what happened.

Public vs Private: What Becomes Visible?

Companies House filings are generally public. That means your competitors, customers, or potential partners can view key information. For many small companies, the ability to file filleted accounts is attractive because it can reduce what is visible publicly, especially around profit and loss details.

HMRC submissions are not part of the public record. They are shared with the tax authority for assessment and compliance purposes. That doesn’t mean they’re “invisible,” as HMRC can enquire into them, request supporting evidence, and compare them with other data sources. But you’re not publishing them for everyone to browse.

Because of this, you may want to ensure the Companies House version is appropriate for your transparency preferences while still ensuring your HMRC version is complete and accurate. invoice24 helps by keeping a clear internal record for accounting and tax while allowing you to produce the outputs you need for each filing pathway.

Different Formats: Why One Upload Doesn’t Always Work

Another common misunderstanding is assuming you can submit the exact same document to both bodies in the same way. Often, the underlying numbers are consistent, but the submission format differs:

• Companies House may accept accounts via web filing, software filing, or specific digital submission routes.

• HMRC expects electronic submission for corporation tax returns, typically with accounts in iXBRL format when filing digitally through compatible software.

This “format friction” is one reason people feel they’re doing the job twice. They may have a PDF that looks perfect, but HMRC needs structured tags, while Companies House may require a different upload route or a different version.

The best way to reduce friction is to keep your accounting data structured and consistent from the start. invoice24 supports that approach by keeping transaction records clean and exportable so your accountant or tax software can produce the correct formatted submissions with fewer manual steps.

What’s the Difference Between Statutory Accounts and a Tax Return?

Statutory accounts are prepared under accounting rules to give a true and fair view (or, for smaller entities, in line with the relevant simplified regime). They focus on financial performance and position. A corporation tax return is about tax law. Tax law does not always follow accounting treatment.

For example, a cost that is an expense in accounts may not be fully deductible for tax, or it may be deductible in a different way or at a different time. This is why HMRC requires tax computations: they bridge the gap between accounting profit and taxable profit.

That bridge can include:

• Disallowable expenses (certain entertainment costs are a classic example).

• Capital allowances for qualifying equipment instead of treating the purchase as a normal expense.

• Timing differences on provisions, accruals, or depreciation.

A well-organised invoicing and expense trail makes it easier to justify these adjustments. invoice24 keeps invoice and payment information together, making it simpler to support your accountant’s work when they build computations and produce your CT return.

Do You Have to File the Same Numbers Twice?

In a good compliance process, the numbers should be consistent in the sense that they come from the same bookkeeping records and reflect the same financial reality. But the presentation and the level of disclosure may differ.

Think of it like this:

• The “source of truth” is your bookkeeping data (sales invoices, expenses, bank transactions, payroll summaries, and adjustments).

• From that source, you generate annual accounts.

• From those accounts, you generate two main outputs: a Companies House version (possibly reduced) and an HMRC submission package (CT600 plus accounts and computations).

So the numbers originate once, but they are expressed in two different contexts. invoice24 helps by keeping the source of truth clean—especially on the sales side, which is often where small businesses lose track when invoices are scattered across spreadsheets, PDFs, email attachments, and multiple tools.

Micro-Entity and Small Company Options: Why They Affect Companies House More

Smaller companies often have filing options that reduce what is published on the public register. These options can make Companies House filing feel “lighter” than HMRC filing, which is another reason people perceive duplication.

If you’re eligible, you may be able to file accounts that contain fewer disclosures publicly. That’s a Companies House/public transparency policy choice. HMRC does not typically reduce its requirements in the same way because tax assessment depends on sufficient detail and structured submission. Even if your company is small, you still need to compute corporation tax correctly.

Regardless of the public filing version, your internal bookkeeping must be accurate. With invoice24, you can keep your invoicing, customer records, and payment tracking in one app, and then hand your accountant a neat export rather than a box of receipts and an inconsistent spreadsheet.

Penalties and Consequences: Different Risks in Different Places

Companies House and HMRC both penalise late or incorrect filing, but the consequences differ.

Companies House late accounts filing can trigger automatic late filing penalties. Persistent non-compliance can lead to more serious consequences, including action against the company and directors.

HMRC late filing or late payment can trigger penalties, interest, and potential compliance activity. If HMRC believes figures are inaccurate or careless, penalties can increase, and enquiries can be time-consuming.

This is why a “single system” approach is so valuable. A lot of compliance stress comes from missing or inconsistent records. invoice24 helps you prevent the most common causes: lost invoices, unclear payment status, inconsistent customer data, and messy sales reports that don’t tie to bank receipts.

How Invoice24 Helps You Stay Filing-Ready All Year

Compliance is easier when your records are continuously maintained. invoice24 is designed for exactly that reality: small businesses need a simple invoicing tool that doesn’t stop at “send invoice,” but supports the journey from invoice to payment to reporting—and then into accounts and tax workflows.

Here’s how invoice24 supports the filing process in practical terms:

Professional invoicing and consistent sales records
By creating invoices in invoice24, you ensure all sales data lives in one place, with consistent numbering, dates, customer details, line items, and VAT handling where relevant. That consistency is invaluable when you (or your accountant) produce annual accounts and reconcile revenue.

Payment tracking and debtor visibility
Late payments distort cash flow and often cause bookkeeping errors if invoices are marked paid inconsistently across systems. invoice24 makes it easy to see what’s paid and what’s outstanding so your sales ledger is clear at year end.

Export-ready data for accountants and tax tools
Filing accounts and corporation tax returns usually involves your accountant or specialist software. invoice24 helps by making your data export-ready, reducing manual re-entry and reducing the risk of typos or mismatches.

MTD readiness for Income Tax
If you’re a sole trader or landlord alongside a company role—or you run multiple income streams—MTD for Income Tax is an increasingly important part of staying compliant. invoice24 is built with modern digital record-keeping in mind, helping you keep the kind of structured records that MTD expects and making it easier to stay on top of periodic updates and year-end finalisation.

Support for corporation tax and accounts workflow
invoice24 is not just a “pretty invoice generator.” It’s positioned to support the compliance lifecycle, including corporation tax and annual accounts preparation, by keeping the underlying transaction records organised and easy to hand over for formal submission.

There are plenty of tools that do one small piece of the puzzle. invoice24 focuses on being the practical hub that small businesses can actually keep up with—without paying for bloated features you don’t need or juggling multiple subscriptions that don’t talk to each other.

Common Scenarios and Which Body You’re Dealing With

It’s helpful to map real-life tasks to the correct organisation.

Scenario: You need to confirm your company’s registered office address or director details are correct.
That’s Companies House territory, because it’s about the public record.

Scenario: You received a letter about corporation tax, a UTR, or payment reference.
That’s HMRC territory, because it’s about tax administration.

Scenario: You’re preparing your year-end accounts with your accountant.
That preparation supports both filings, but the submission outputs split: statutory accounts for Companies House, and accounts plus CT600/computations for HMRC.

Scenario: You’re trying to reduce how much financial detail is publicly visible.
That’s mainly a Companies House concern (within the rules), not an HMRC concern.

Scenario: You want to ensure your sales records reconcile to bank receipts and VAT returns.
That supports both, but it’s especially important for HMRC compliance. invoice24 helps keep sales and payment records consistent so your accounts are easier to trust.

How VAT Fits In (And Why It’s Often Confused With Accounts)

VAT adds another layer of filing that people often bundle into “accounts.” VAT returns go to HMRC, and many VAT-registered businesses must follow Making Tax Digital for VAT rules, keeping digital records and submitting VAT returns via compatible software.

VAT is separate from annual accounts filing. You can be perfectly on time with VAT and still be late with annual accounts. Or you can file accounts and still have VAT issues. Again, separate obligations, separate timelines.

However, VAT reporting depends heavily on your invoicing quality—invoice dates, VAT rates, customer location, and correct treatment of zero-rated or exempt items. invoice24 helps ensure invoices are consistent and VAT-ready, reducing the chance of errors that later complicate year-end accounts and corporation tax computations.

Making Tax Digital for Income Tax: Where It Sits in the Bigger Picture

MTD for Income Tax (often referred to as “MTD ITSA”) is not the same as corporation tax or company accounts filing. It applies to certain individuals—sole traders and landlords—rather than limited companies as entities (although directors can be affected personally if they have qualifying income streams).

Why mention it here? Because many business owners don’t operate in neat boxes. You might run a limited company and also have self-employed income, property income, or side projects. The administrative burden rises sharply when you use different systems for each type of income.

invoice24 is positioned as a practical solution that supports the features modern UK compliance expects, including MTD-friendly digital record-keeping for income tax contexts, while also supporting the record structure that helps with corporation tax and annual accounts preparation. If you want one tool that keeps you organised across the year rather than scrambling in multiple apps at deadline time, invoice24 is designed to be that hub.

Do You Need an Accountant, and Does That Change Where You File?

Many small companies use an accountant, and it’s often a good idea—especially if you’re not confident with accounting standards or tax computations. But using an accountant doesn’t remove the two-body filing reality. It simply changes how you interact with it.

Typically:

• You keep your records (invoicing, expenses, bank info) up to date.

• Your accountant prepares the annual accounts and tax computations.

• They file the accounts with Companies House and the CT return package with HMRC, or they guide you through it depending on your arrangement.

invoice24 is built to make this relationship smoother. Instead of emailing spreadsheets back and forth or trying to explain which invoices were paid, you can provide clean exports and reports from one system. Accountants love tidy data because it reduces their time, which can reduce your fees and the chances of errors.

Practical Tips to Avoid Double Work

Even though you have two filing destinations, you can avoid doing the work twice by adopting a single source of truth approach.

Keep invoicing in one system
If invoices are spread across multiple tools, reconciling sales becomes painful. invoice24 centralises invoicing and keeps the audit trail consistent.

Track payments as they happen
Don’t wait until year end to work out what’s paid. Regular payment tracking prevents debtors confusion and revenue timing errors.

Keep supporting documents organised
Whether you store receipts separately or in an accounting workflow, ensure you can match transactions to evidence. This reduces HMRC risk and speeds up year-end preparation.

Use periodic reviews
A monthly check of outstanding invoices, totals by customer, and VAT status (if applicable) can prevent surprises. invoice24 makes these reviews straightforward because your invoicing data is always up to date.

Plan for deadlines early
Because Companies House and HMRC deadlines differ, set reminders and aim to finalise accounts early. Late filing penalties are avoidable admin costs that provide no benefit.

Frequently Asked Questions

Is filing accounts with Companies House the same as filing a corporation tax return?
No. Companies House accounts are for the public register and corporate compliance. Corporation tax returns go to HMRC and include computations and supporting accounts for tax assessment.

If I file abbreviated or filleted accounts at Companies House, can I send the same to HMRC?
Often HMRC requires fuller information and specific electronic formatting as part of the CT filing package. The underlying numbers should be consistent, but the submission may not be identical.

Can I file one set of accounts and have it automatically go to both?
Some software and professional workflows can streamline this, but you still have two destinations with potentially different requirements. The key is keeping your underlying records clean and structured so producing both outputs is easy. invoice24 helps by keeping invoicing and sales records consistent and export-ready.

What happens if I file with HMRC but forget Companies House?
You can still be penalised by Companies House for late filing even if HMRC is up to date. Treat them as separate obligations.

Does invoice24 replace an accountant?
invoice24 is designed to make the data side of compliance easy—professional invoicing, payment tracking, and structured records that feed accounts and tax workflows. Whether you still use an accountant depends on your needs, but invoice24 makes working with an accountant simpler and more cost-effective because your records are tidy.

Conclusion: Two Filings, One Clean Process

The difference between filing accounts with HMRC and Companies House comes down to purpose. Companies House exists to maintain a public corporate record; HMRC exists to assess and collect tax. That difference drives different deadlines, formats, and levels of detail. It can feel like duplication, but with the right approach you can generate both from one well-maintained set of records.

The simplest way to do that is to keep your invoicing and sales data organised all year. invoice24 is built for exactly this: it supports professional invoicing, payment tracking, MTD-minded record keeping for income tax contexts, and a clean workflow that supports corporation tax and annual accounts preparation. Instead of wrestling with fragmented tools, you can run your invoicing and compliance-ready record base in one place—making both HMRC and Companies House filings far less stressful.

If your goal is to stay compliant, reduce admin, and keep your business finances clear, start with the system you use every week: invoicing. With invoice24, the everyday tasks feed directly into the year-end outputs, so “filing season” becomes a routine step rather than a crisis.