CT600, annual accounts and confirmation statement: what is the difference?

Short version. A CT600, annual accounts and a confirmation statement are three different filings. The CT600 goes to HMRC. Annual accounts go to Companies House. A confirmation statement updates the company's public details at Companies House.

1. Three separate filings

• CT600 Company Tax Return: reports taxable profit or loss and Corporation Tax to HMRC. It is supported by iXBRL accounts and a tax computation.
• Annual accounts: the statutory accounts sent to Companies House after each financial year. They show the company's financial position.
• Confirmation statement: a Companies House check that the registered company details, such as officers, shareholders and registered office, are current.

Filing one does not automatically complete either of the others. GOV.UK treats the accounts and Company Tax Return as separate filings with separate deadlines.

2. What SimpleCompanyTax files

SimpleCompanyTax can prepare and submit the CT600 to HMRC, the annual accounts to Companies House, or both from the same set of figures. Choose the destination at the start of the filing.

We do not file confirmation statements. Complete that separately through Companies House. It is still due even when the company is dormant.

3. Different deadlines

For a typical company, annual accounts are due at Companies House 9 months after the financial year ends. Corporation Tax is normally due 9 months and 1 day after the Corporation Tax period ends, and the CT600 is normally due 12 months after that period ends. A confirmation statement has its own annual due date, which is not tied to the accounts period.

Check the actual dates shown in your Companies House and HMRC accounts. First accounts and changed year ends can have different deadlines.

4. If one filing is already done

If accounts are already filed, choose HMRC CT600 when you start. If the CT600 is already filed, choose Companies House. You can also change the destination on the final filing screen before you submit.

See how to choose HMRC, Companies House or both for the exact options and credentials needed.