Confirmation Statement vs Annual Accounts: What’s the Difference?
Confusing your Confirmation Statement with your Annual Accounts is one of the most common compliance mistakes UK limited company directors make — and it can lead to penalties, or worse, your company being struck off. This guide from Filing Accounts UK sets out exactly what each filing is, what it covers, when it’s due, and what happens if you get it wrong, using only verified facts from official Companies House guidance.
At Filing Accounts, we file both Confirmation Statements and Annual Accounts for UK small businesses. Always check your company’s current filing history on the Companies House public register before filing.
The Short Answer
A Confirmation Statement (Form CS01) confirms that the non-financial details Companies House holds about your company — directors, registered office, shareholders, PSCs — are correct. Annual Accounts are your company’s financial statements, showing what it earned, spent, owns, and owes. They are two completely separate legal filings, with different deadlines, different fees, and different penalties for missing them. Filing one does not satisfy the requirement to file the other, and every UK limited company must file both — even if the company is dormant or has not traded.
What Is a Confirmation Statement (CS01)?
The Confirmation Statement replaced the old “Annual Return” in June 2016. It is a snapshot filing that confirms — or updates — the following information held on the public register, as set out in official Companies House confirmation statement guidance:
- The company’s registered office address
- Details of the directors and company secretary (if one is appointed)
- Shareholders and share capital
- People with Significant Control (PSCs) — anyone with more than 25% ownership or voting rights
- The company’s SIC code(s), describing its business activity
- A registered email address for Companies House correspondence
- A statement confirming the company’s intended future activities are lawful
Crucially, the Confirmation Statement contains no financial information at all — no profit, loss, turnover, or balance sheet figures. It exists purely to keep the public record of your company’s structure accurate.
What Are Annual Accounts?
Annual Accounts (also called statutory or company accounts) are a detailed financial report covering your company’s performance over its financial year. Depending on the size of your company, they typically include:
- A balance sheet (statement of financial position) showing what the company owns and owes
- A profit and loss account showing sales, costs, and overall profit or loss
- Notes to the accounts providing further detail on the figures
- A directors’ report and auditor’s report, where required
Smaller companies may be eligible to file simpler “abridged” or micro-entity accounts. If your company is dormant (not trading), you still must file accounts — typically a simplified dormant accounts filing showing nil figures, plus a statement confirming no significant accounting transactions took place. Annual Accounts are filed with Companies House and become part of the public record, meaning anyone can view them.
Confirmation Statement vs Annual Accounts: Side-by-Side Comparison
| Confirmation Statement (CS01) | Annual Accounts | |
|---|---|---|
| What it shows | Company structure and details | Financial performance and position |
| Contains financial data? | No | Yes |
| Filed with | Companies House | Companies House |
| Required if dormant? | Yes | Yes (simplified version) |
| Deadline basis | 12-month review period + 14 days | 9 months after financial year end |
| Digital filing fee (from 1 Feb 2026) | £50 | Free |
| Automatic financial penalty if late? | No — but non-filing is a criminal offence | Yes — automatic and escalating |
Deadlines: Why They Rarely Match
One of the biggest sources of confusion is assuming both filings are due on the same date. They almost never are, because each runs on a different clock:
Confirmation Statement: due at least once every 12 months. The review period normally starts on your incorporation date, or the date your last Confirmation Statement was made up to. You then have a 14-day window after the review period ends to file it. You can file early if your details are up to date — doing so simply resets the next 12-month cycle.
Annual Accounts: due 9 months after your company’s Accounting Reference Date (ARD) — typically the last day of the month in which your incorporation anniversary falls. Your first set of accounts usually covers a longer period and has a longer deadline (around 21 months from incorporation), because the first accounting period is extended to align with the ARD.
Because the two deadlines are calculated independently, missing one has no effect on the other — you’re managing two separate compliance dates, not one combined deadline.
Fees: What Each Filing Costs
From 1 February 2026, Companies House increased the Confirmation Statement filing fee. The current fees are:
| Filing | Digital Fee | Paper Fee |
|---|---|---|
| Confirmation Statement (CS01) | £50 | £110 |
| Annual Accounts | Free | Free |
Annual Accounts have never carried a Companies House filing fee — the cost only applies to the Confirmation Statement, and it is payable every time you file, even if nothing about your company has changed.
What Happens If You File Late?
Late Annual Accounts
Companies House applies automatic, escalating civil penalties for late accounts, with no grace period. For a private limited company, penalties are typically:
- Up to 1 month late: £150
- 1 to 3 months late: £375
- 3 to 6 months late: £750
- More than 6 months late: £1,500
These penalties double if your accounts are late in two consecutive financial years. Persistent failure to file can also lead to Companies House striking the company off the register.
Late Confirmation Statement
There is no automatic financial penalty for a late Confirmation Statement — but the consequences are more serious, not less. Failing to file a Confirmation Statement is a criminal offence. Companies House can pursue prosecution of the company and its directors, and can begin striking the company off the register for non-compliance. Directors should not treat the absence of an automatic fine as meaning this filing is optional or low priority.
Identity Verification: Now Required for Confirmation Statements
Since 18 November 2025, UK company directors and PSCs must complete a one-time identity verification check with Companies House, as part of the Economic Crime and Corporate Transparency Act 2023 reforms. Once verified, Companies House issues a Personal Code, which must be included when filing a Confirmation Statement. New directors and PSCs must verify at appointment; those already on the register before this date have a 12-month transition window. This does not apply to Annual Accounts, which have no identity verification requirement.
Common Mistakes Directors Make
Assuming One Filing Covers Both
Filing your Confirmation Statement does not satisfy your obligation to file Annual Accounts, and vice versa. They must both be filed, separately, every year.
Thinking a Dormant Company Is Exempt
Dormant and non-trading companies must still file both a Confirmation Statement and Annual Accounts every year — the accounts are simply a reduced, dormant version.
Missing the Fee on Every Confirmation Statement
Unlike Annual Accounts, the Confirmation Statement fee is payable on every single submission, not just the first one.
Underestimating a Late Confirmation Statement
Because there’s no automatic fine, some directors assume a late Confirmation Statement is not urgent. In fact, it is a criminal offence and can lead to the company being struck off.
Forgetting to Update PSC or Shareholder Details
Share transfers, new PSCs, and address changes should be reflected the next time you file — reviewing the pre-filled information carefully rather than skimming through it.
Frequently Asked Questions
Is a Confirmation Statement the same as Annual Accounts?
No. A Confirmation Statement confirms your company’s non-financial details are correct. Annual Accounts report your company’s financial performance. They are separate filings with separate deadlines and fees.
Do I need to file both if my company is dormant?
Yes. Every UK limited company must file both a Confirmation Statement and Annual Accounts each year, regardless of trading status.
How much does a Confirmation Statement cost?
From 1 February 2026, the digital filing fee is £50 (up from £34). Paper filing costs £110.
Do Annual Accounts have a filing fee?
No. Companies House does not charge a fee to file Annual Accounts.
What happens if I file my Confirmation Statement late?
There’s no automatic fine, but late filing is a criminal offence, and Companies House can prosecute directors or strike the company off the register.
What happens if I file my Annual Accounts late?
An automatic, escalating financial penalty applies, starting at £150 and rising to £1,500 for private companies more than 6 months late. Penalties double if late two years running.
Can I file them on the same day?
Yes, some companies choose to file both together to make compliance easier to track, but they remain two separate filings and their future deadlines will still be calculated independently.
Need Help Staying Compliant? Talk to Filing Accounts UK
Managing two separate Companies House deadlines, on top of Corporation Tax and everything else involved in running a business, is where many directors fall behind. At Filing Accounts, we handle Confirmation Statements and Annual Accounts for UK small businesses, so nothing gets missed.
You may also find these related guides helpful: