What company accounts are public at Companies House?

Short version. For a micro-entity filing now, Companies House receives a smaller public version of the annual accounts. It does not include the profit and loss account. HMRC receives the full accounts and tax computation with the Company Tax Return. Both versions use the same underlying figures.

1. Two versions of your accounts

When you file both destinations through SimpleCompanyTax, we prepare separate versions for each regulator:

• Companies House: the public annual accounts for the company register.
• HMRC: the full iXBRL accounts and tax computation that support the CT600.

That is why the documents can look different even though the same company figures sit behind them.

2. What is public now

A qualifying micro-entity can currently file a balance sheet with less information at Companies House. The public accounts do not include the profit and loss account, so they do not show the company's turnover or profit for the period. They do include the balance sheet and the statutory statements and notes required for that accounts format.

Anyone can view accepted accounts on the Companies House register. The public document is not a private preview or a draft. Check the annual accounts carefully before filing them.

3. What HMRC receives

HMRC receives the Corporation Tax return, full iXBRL accounts and tax computation when you file the CT600. These documents include the profit and loss information needed to support the tax return. They are not published on the Companies House register.

Your filing record keeps readable PDFs as well as the submitted XML and iXBRL files. See where to find copies of your filing documents.

4. Other public company information

This page is about the annual accounts. Separate Companies House records can still show information such as the company number, registered office, directors, people with significant control and filing history. Filing smaller accounts does not hide those records.

5. Change from April 2028

Companies House has announced that from 1 April 2028, micro-entities will need to deliver a profit and loss account as part of their accounts filing. They will be able to opt out of publishing it on the public register. The filing rules are changing, so check the current guidance when that date approaches.

For now, the official micro-entity accounts guidance explains the documents a qualifying company can file and the available exemptions.