Accounts approval date: what to enter and where it appears

Short version. Enter the date the directors approved the annual accounts. It is usually the day the board reviewed the finished accounts and authorised a director to sign them. It is not automatically the accounting period end date or the filing date.

1. What date to enter

We default the field to today to save time, but you can replace it with the actual approval date. The date cannot be before the accounting period ended and cannot be in the future. Companies House confirms that the directors must approve annual accounts before they are filed in its annual accounts filing guidance.

2. Where the approval date appears

The chosen date appears beside the approving director in the full accounts sent to HMRC and in the accounts prepared for Companies House. We also show it on the watermarked draft, so you can check the date before subscribing or filing. Changing it and generating the draft again updates the draft accounts.

You choose the date in the Prepare your draft preview window and can confirm it again on the final filing screen. The date is saved with that filing, so reopening the draft restores the choice you made.

3. Why the CT600 form can show a different date

The official CT600 form has a different declaration. Box 980 records when the Corporation Tax return declaration is made, not when the annual accounts were approved. On a watermarked draft CT600, box 980 shows the date that preview was generated. On the final CT600 PDF, it shows the HMRC filing date.

It is therefore normal for the accounts approval date and CT600 box 980 to differ. We keep the two dates separate because they record two different events. You can read more about the available files in PDF copies of your filing documents.

4. Revised accounts use a re-approval date

If an amendment changes accounts already filed at Companies House, the directors must approve the revised accounts again. Enter that new re-approval date in the amendment panel. We show the same date on the draft and final revised accounts rather than carrying over the original date. See how to amend a CT600 and file revised accounts.

This article is general company-filing guidance. If you are unsure whether the board approved the accounts or whether revised accounts need formal approval, check your board records or ask an accountant.