United Kingdom / Guides / Can you file your own company accounts? Yes — here is how it works
United Kingdom · guideCan you file your own company accounts? Yes — here is how it works
The short answer
Yes: a company director may prepare and file the annual accounts themselves, and UK law places no requirement to use an accountant or filing agent to do it. The choice is about method and account type, not permission — today a director can submit through Companies House's WebFiling service, third-party software, or paper, and can use the simplified micro-entity or small company regime if the company qualifies by size. From April 2028 that choice narrows: WebFiling and paper filing close specifically for accounts, and every company, including micro-entities, will have to file using commercial software tagged in iXBRL. Filing the accounts personally does not remove the underlying duty — they still have to be accurate, signed by a director, and delivered on time, and the directors remain personally responsible even when someone else prepared the figures.
Key facts — verified dates on each
A director may file — the legal duty sits there regardless
The duty to prepare a company's annual accounts belongs to its directors. Companies House guidance states this directly: the directors of every company must prepare accounts for each financial year, and nothing in that duty, or in the process of delivering the finished accounts to Companies House, requires the person doing it to hold an accounting qualification. A sole director of a small company can complete the balance sheet, the profit and loss account where one is required, and any accompanying notes, and submit them personally, in exactly the same filing routes an accountant or company secretary acting on the company's behalf would use.
Bringing in an accountant, bookkeeper, or filing agent changes who does the preparation, not who answers for the result. The statutory obligation, and any penalty or compliance consequence for accounts that are late, inaccurate, or improperly signed, stays with the company and its directors regardless of who typed the figures or clicked submit — using an agent does not transfer that responsibility away.
What has to be filed depends on the company's size, not who files it
Company size, measured against three thresholds, determines which accounts regime a company can use and how much of the financial detail has to reach the public register — this applies the same way whether a director files personally or an accountant files on the company's behalf. A company qualifies for a size band by meeting at least two of its three thresholds.
A micro-entity today can send Companies House a balance sheet with minimal notes and, in most cases, choose not to file a profit and loss account at all, even though one is still prepared for the company's own records and its Corporation Tax return. A small company currently has the option to file an abridged, simplified balance sheet along with notes, and — depending on its audit exemption status — a directors' report and auditor's report.
- Micro-entity: turnover £1 million or less, balance sheet total £500,000 or less, 10 employees or fewer on average — meeting 2 of the 3 qualifies
- Small company: turnover £15 million or less, balance sheet total £7.5 million or less, 50 employees or fewer on average — meeting 2 of the 3 qualifies
- Companies below the relevant thresholds can typically claim audit exemption, recorded as a statement on the balance sheet itself, rather than needing a separate application
How filing works today, and what changes from April 2028
Right now, a director filing personally can choose between Companies House's free WebFiling service, commercial accounting software, or a paper form sent by post. All three routes are currently open for every company size, and none requires professional software to be purchased just to meet the statutory duty.
Companies House confirmed on 9 June 2026 that this changes from April 2028. From that date, all UK registered companies will be required to file their accounts using commercial software, tagged in Inline eXtensible Business Reporting Language (iXBRL) format — Companies House's own WebFiling and paper filing routes close specifically for accounts filings, although WebFiling stays open and fully supported for other filings such as the confirmation statement and changes to director details. Companies House has framed the notice period as one full accounting year plus nine months — 21 months from the June 2026 announcement to the April 2028 start.
The same reform removes the option to file abridged accounts, and extends the profit and loss filing requirement to micro-entities and small companies that currently can limit what they send to a balance sheet. Micro-entities and small companies will have to prepare and deliver a full profit and loss account to Companies House from April 2028, but they will be able to opt out of having that specific document published on the public register even though it has been filed.
What still has to be right when a director files personally
Filing the accounts yourself does not lower the formal requirements the document has to meet, and Companies House rejects accounts — from any filer, professional or director — that fail them. Its own guidance is explicit that accounts will be rejected if these requirements are not met.
The most common of these are procedural rather than substantive: the balance sheet must be signed by a director, and the copy filed must show that director's printed name alongside the signature, not just a signature on its own. Where a company is relying on audit exemption, the balance sheet must carry the correct statutory exemption statement — an absent or incomplete one is a rejection ground on its own. Where an audit was carried out, the auditor's report itself needs the auditor's name and signature in the required form.
- Balance sheet missing a director's signature, or missing the signing director's printed name
- Audit exemption statement absent, incomplete, or using the wrong statutory wording for the company's circumstances
- For audited accounts, the auditor's report missing the required name and signature details
What filing personally does not change
Two things stay constant whether the accounts are filed by a director or by a paid agent. The deadline is the same either way — a private company's accounts are due 9 months after its accounting reference period ends, or 21 months from incorporation for a company's first set of accounts — and a separate guide on this site sets out how that deadline is calculated and what the late filing penalty bands are for missing it. Audit exemption is also a question of company size and shareholder agreement, not of who fills in the form; a company that does not meet the small or micro-entity thresholds, or whose shareholders have required an audit, still needs one regardless of who files the resulting accounts.
CapEasy serves accounting and compliance clients in the United States and Australia today. UK company services, including Companies House accounts filing, are under consideration but not currently offered; this guide is provided for orientation only.
The figures, and when we checked them
These numbers change by year or by notification. Each one shows the date we last verified it against the source — if that date looks old, check the source before relying on it.
Questions on this
Can a company director file the annual accounts without hiring an accountant?
Yes. The Companies Act duty to prepare accounts sits with the directors, and nothing in the filing process requires professional qualification — a director can complete and submit the accounts personally through Companies House's current filing routes.
Does filing the accounts myself remove the need for an audit?
No. Audit exemption is decided by company size and by whether shareholders have required an audit, not by who fills in the filing form. A company that does not meet the small or micro-entity size thresholds, or whose shareholders require an audit, still needs one regardless of who files the resulting accounts.
What is the difference between micro-entity and small company accounts?
Both are size-based simplified regimes, qualified for by meeting 2 of 3 thresholds — turnover, balance sheet total, and average employees. A micro-entity today can file just a balance sheet with minimal notes; a small company can currently file an abridged balance sheet with notes, plus a directors' report and, unless exempt, an auditor's report.
Can I still file accounts on paper or through WebFiling today?
Yes, both remain open now for every company size. That changes from April 2028, when Companies House closes WebFiling and paper filing specifically for accounts and requires commercial software instead.
Will a micro-entity have to file a profit and loss account?
Not under the current rules, where a micro-entity can choose to file only the balance sheet. From April 2028, micro-entities will have to file a full profit and loss account too, though they will be able to opt out of having that document published on the public register.
Are abridged accounts still an option for small companies?
Yes, today. Companies House has confirmed the option to file abridged accounts is being removed as part of the reforms taking effect in April 2028.
Why would Companies House reject accounts filed by a director?
The common formal grounds are a missing director's signature or printed name on the balance sheet, an absent or incomplete audit exemption statement, or — for audited accounts — an auditor's report missing the required name and signature details. Companies House guidance states accounts are rejected when these requirements are not met.
Is the director still responsible if an accountant prepared the figures but the director filed them?
Yes. The statutory duty to prepare and file accurate accounts sits with the company's directors regardless of who prepared the underlying figures or who clicked submit.
What happens if the accounts are filed late?
Companies House applies an automatic, banded late filing penalty with no discretion at the point of filing — the bands and figures are covered in a separate guide on this site.
How much warning will companies get before the software-only mandate starts?
Companies House's own announcement, published 9 June 2026, frames the notice period as one full accounting year plus nine months — 21 months between the announcement and the April 2028 start date.
Primary sources
- GOV.UK — Prepare annual accounts for a private limited company
- GOV.UK — Life of a company: annual requirements (accounts)
- GOV.UK — Annual accounts: micro-entities, small and dormant companies
- GOV.UK — Companies House to bring in changes to accounts filing from April 2028
Last reviewed 2026-08-14. Statutes and schedules change — the sources above are authoritative, this page is orientation.
This page is information, not an offer of services. CapEasy serves the US and Australia today; UK services are under consideration.