File revised accounts at Companies House after an accepted filing

Last updated: 12 October 2026

Short version. Revised accounts replace the accounts Companies House accepted for the same period, with a revised accounts statement and the date the directors re-approved them. They do not change the period, and they do not amend your CT600 unless you also tick HMRC. Use them when Companies House accepted accounts you filed with us and the figures or disclosures in them need correcting. You file them as an amendment of that filing: in File this amendment to: on the review page, tick Companies House and choose Revised accounts.

Go to the steps and entry details

On this page

Companies House accountsSame accounts periodWhere you see it: Review & file › File this amendment to: › Companies House

What revised accounts do

Revised accounts replace the accounts Companies House accepted for the same period, with a revised accounts statement and the date the directors re-approved them. They do not change the period, and they do not amend your CT600 unless you also tick HMRC.

You start from the accepted filing with Amend this filing →, the same way as any correction of a filing made with us. Starting an amendment
Tick Companies House, choose Revised accounts and enter Date directors re-approved the revised accounts.
We add the statements the law requires on a final page headed Revised accounts statement, and the cover says the accounts are revised. What revised accounts contain
Your original accounts stay on the public register. The revised accounts become the statutory accounts for the period.
HMRC is separate. With only Companies House ticked, no CT600 is sent. Your CT600 is separate

Is this the right guide for you?

Use it if all of these are true

You filed the accounts with us and Companies House accepted them.
You need to correct figures or disclosures in those accounts, for the same accounts period.
The directors have approved the revised accounts, or will before you submit, so you have a re-approval date.

Do not use it if

Companies House rejected the earlier accounts, so they were never registered.Use instead: Re-file a rejected filingInside an amendment, the matching choice is Original re-filing. Which Companies House option
Companies House accepted filleted accounts and you now want the profit and loss account on the public record.Choose Replace filleted accounts with full accounts when it is offered. Which Companies House option
Only the CT600 or tax computation needs correcting.Use instead: Correct a CT600 you filed with us
The accounts were filed with other software.Use instead: Amending a filing made elsewhere
You want to change the accounts period or the company year end.Use instead: Changing your company year end

Common mistake: entering the original approval date as the re-approval date

Revised accounts carry two dates. Date directors re-approved the revised accounts is the date the board approved the revised accounts, and it signs them. Original accounts approval date is the date printed on the accounts first filed. Entering the original date in both places is not blocked, but the revised accounts then say they were approved on the original date.

Original date entered twice

Re-approval date entered: 10 March 2026
Original approval date entered: 10 March 2026
Revised accounts say they were approved on: 10 March 2026

Each date in its own field

Re-approval date entered: 14 September 2026
Original approval date entered: 10 March 2026
Revised accounts say they were approved on: 14 September 2026

More help: Approval dates for revised accounts · Companies Act 2006, section 414: approval and signing

What revised accounts contain

Revised accounts replace the original set in full. The Companies (Revision of Defective Accounts and Reports) Regulations 2008 require them to state, in a prominent position:

that they replace the original accounts for the period,
that they are now the statutory accounts for that period,
that they were prepared as at the date of the original accounts, not the date of revision, so they do not deal with events between those dates,
the respects in which the original accounts did not comply, and the amendments made,
the date the directors approved the revision.

We print these on a separate final page headed Revised accounts statement, in the same plain style as the rest of the accounts. Your Reason for amendment is printed there once as the respects and amendments, so write it as a short factual description. The cover is marked Revised, and the approval statement gives both the re-approval date and the original approval date. In the iXBRL file, the accounts are tagged as a revised version of a report filed before.

More help: What to write in Reason for amendment · Revision of Defective Accounts Regulations 2008, regulation 4 · Companies Act 2006, section 454

Which Companies House option

When you tick Companies House, choose how the accounts are filed. Nothing can be previewed or submitted until you choose.

Revised accounts: Companies House accepted the previous accounts, and you are correcting figures or disclosures. Needs Date directors re-approved the revised accounts.
Replace filleted accounts with full accounts: Shown when this choice is available. Companies House accepted filleted accounts and you now want the profit and loss account on the public record. Also needs the re-approval date. The statement page uses fixed wording that says the revised accounts publish the profit and loss account.
Original re-filing: Only when Companies House rejected the previous submission. It was never registered, so the accounts are filed as original accounts, with no re-approval date.

More help: What company accounts are public · Companies House: corrections and amendments

Your CT600 is separate

Revised accounts go to Companies House only. With only Companies House ticked, no CT600 is sent and HMRC's record does not change. When you change only balance sheet figures, we suggest Companies House on its own, because no CT600 figure changed. When you change profit and loss figures, we suggest both. If you also tick HMRC, each CT600 from the original filing is sent as an amended return with the corrected accounts attached. Which filings you need is your decision.

More help: What each destination sends · GOV.UK: change a Company Tax Return

Accounts periods over 12 months

When your accounts period ends more than 12 months after it starts, even by one day, HMRC has two CT600s but Companies House has one set of accounts for the whole period. Revised accounts replace that one set, for the same start and end dates. Date directors re-approved the revised accounts cannot be before the end of the whole accounts period. With only Companies House ticked, neither CT600 is sent. If you also tick HMRC, both CT600s are sent again as amended returns.

More help: Amending both CT600s of a long period · Your first year: filing over 12 months

Worked example

Company: Hornbeam Example Ltd
Accounts period: 1 July 2024 to 30 June 2025 (12 months)
Original accounts: Filed with us and accepted by Companies House. Approved by the directors on 10 March 2026
What was wrong: A £5,000 bank loan repayable after more than one year was shown in creditors due within one year
Revised accounts: Approved by the directors on 14 September 2026

The company and all figures on this page are fictional.

Before you start

The corrected figures or disclosures: From your records. Whether the accounts need revising is for the directors, or their accountant, to decide.
Re-approval date: The date the board approved the revised accounts. It cannot be in the future or before the accounts period ended. Approval dates
Original approval date: The date printed on the accounts first filed, not the date they were filed.
Companies House authentication code: Where to find it

The company and all figures on this page are fictional.

Step by step

Open the accepted filing
Filing page
Click Amend this filing →Or click Amend filing on the row for that period on the company page.
Confirmation page
Check What you're amending, then click Proceed to amendmentWe copy your filed figures into a new draft and open the review page.
Open the figures that need correcting
Financial summary
Click Edit
Financial Data
Balance sheet
Move £5,000 from creditors due within one year to creditors due after more than one yearChange only what needs correcting.
Click Next → to return to the review page.
Complete the amendment panel
The Amending a previously submitted filing panel is at the top of the page.
Changes vs prior submission
Lists the two creditors lines, as filed and corrected
Reason for amendment
Creditors due within one year were overstated by £5,000. A bank loan repayable after more than one year is now shown under creditors due after more than one year.16 to 500 characters. It is printed on the revised accounts statement page.
File this amendment to:
Companies HouseSuggested on its own because only the balance sheet changed. Tick HMRC as well only if you also want to send amended CT600s.
Companies House filing
Revised accounts
Date directors re-approved the revised accounts
14 September 2026A real date, not in the future and not before the accounts period ended.
Optional
Click Preview your documents (free), then Generate draft preview →The preview asks for Original accounts approval date. Enter 10 March 2026. Check the cover, both dates and the statement page.
Continue
Click Continue to submission
Filing credentials
The destinations from the review page are shown but cannot be changed here.
Authentication code
Your company authentication code
Select the director submitting this return
The director’s name
Revised accounts re-approval date
14 September 2026Shown from the review page. To change it, close the dialog and edit it there.
Original accounts approval date
10 March 2026It cannot be after the re-approval date.
Declaration
Tick it
Click Submit to Companies House.
After you submit
Under Gateway submissions, the Companies House row shows Accepted once Companies House confirms it. There is no HMRC row, because HMRC was not ticked.
More help: Filing statuses explained · Find your filing documents

Sample outcome

Revised accountsFor 1 July 2024 to 30 June 2025, with the Revised accounts statement page. The original accounts stay on the register.

14 September 2026The re-approval date. It signs the revised accounts and the Companies House filing.

No CT600 sentOnly Companies House was ticked, so HMRC’s record does not change.Your CT600 is separate

Not the right guide?

Open the guide that matches your filings.

Correct a CT600 you filed with usThe CT600 needs correcting, with or without the accounts.Accounts approval dateWhich date goes where, including revised accounts.Correct a filing made elsewhereThe original was filed with other software.

Looking for a different field or step? See all filing wizard guides →

Official sources

Whether this route matches your filings is for you to decide, yourself or with your accountant.

Example companies and figures are fictional. Field names match the filing wizard as of 12 October 2026.