Companies House

Audit exempt full; small abbreviated accounts; dormant accounts and audited individual full accounts can be submitted using the Software Service.

Note: Audited accounts that can be submitted are individual accounts with a standard auditors report.

Online filing of accounts is not yet available for LLPs.

Yes. If you already have an online filing credit account (presenter account) which you use to file Annual Returns, you can use this account (and associated Presenter ID / Presenter Authentication) to electronically file accounts via software.

If you do not have a presenter account and intend to only file Accounts, then please complete the application form Presenter Account Application (Non-Fee Bearing Documents) (PDF 214KB)

If you do not have a presenter account and wish to file fee bearing documents as well as Accounts, then please complete the application form Credit Account Application for Online Filing (PDF 888KB)

Note: Account applications can take up to 5 working days to process and the 2 presenter codes are posted to the contact address.

iXBRL is the computer-readable data standard for financial reporting which HMRC and Companies House have adopted for electronic filing of accounts.

Yes. All the information required by Companies House is included in the iXBRL accounts you send to HMRC. However, where your company qualifies, you may still choose to submit abbreviated iXBRL accounts to Companies House created as a subset of the data you provide to HMRC.

All the accounts information required by Companies House is included in the UK GAAP minimum tagging list specified by HMRC.

• To submit accounts to HMRC, you need to use your Government Gateway credentials.
• To make an e-filing submission to Companies House you need a company authentication code.
• Software Filers need a presenter code, linked to an e-filing account. More details are available from Software Filing FAQ's