How to file an annual return in United Kingdom
The UK Confirmation Statement (CS01) under Companies Act 2006 s. 853A replaced the annual return in June 2016. The filing confirms that the corporation's information at Companies House is correct, with updates as needed. The 14-day window after the "confirmation date" is shorter than most jurisdictions. Post-2023 (Economic Crime and Corporate Transparency Act) reforms strengthened verification requirements and increased filing fees. Failure to file is a criminal offence under s. 853L.
| Form | Confirmation Statement (CS01) plus PSC update |
|---|---|
| Registrar | Companies House |
| Due date | Within 14 days of the "confirmation date" (anniversary of incorporation or last confirmation statement) |
| Fee | £34 online (2026 rate post-Economic Crime and Corporate Transparency Act increase), £62 paper |
| Late penalty | Criminal offence under s. 853L; potential prosecution of directors and the company; eventual strike-off |
| Form | Confirmation Statement (CS01) plus PSC information |
| Registrar | Companies House |
| Due date | Within 14 days of confirmation date |
| Fee | £34 online (post-ECCTA 2023 rate), £62 paper |
| Late penalty | Criminal offence under s. 853L; eventual strike-off |
| Failure to file | Strike-off from the register after extended non-filing; criminal liability for directors |
- UK Confirmation Statement (CS01) under Companies Act 2006 s. 853A, replaced annual return in 2016
- Due within 14 days of the confirmation date (anniversary date)
- £34 online filing fee post-ECCTA 2023 increase
- Failure to file is a criminal offence under s. 853L
- PSC register confirmation forms part of every filing
The Confirmation Statement regime since 2016
The UK replaced the annual return with the Confirmation Statement (CS01) in June 2016 under Companies Act 2006 s. 853A. The fundamental change: the CS01 confirms that the information at Companies House is correct, rather than re-supplying all information from scratch. Changes are made through separate filings (TM01 for director changes, AP01 for new directors, SH01 for allotments, etc.) and the CS01 confirms the overall position is current.
The 14-day filing window
The confirmation date is the anniversary of incorporation or the date of the last Confirmation Statement, whichever is later. The CS01 must be filed within 14 days of the confirmation date. This is one of the shortest windows among priority jurisdictions and reflects the UK's emphasis on filing currency. Many UK companies file annually; some file more frequently if multiple changes occur.
PSC register integration
The People with Significant Control (PSC) register under CA 2006 Part 21A, effective April 2016, is part of every Confirmation Statement. The PSC register lists individuals or relevant legal entities with significant control over the company (25%+ shares or voting rights, or persons with significant control through other means). PSC information is publicly filed and searchable through the Companies House register.
The Economic Crime and Corporate Transparency Act 2023
The ECCTA 2023 introduced significant changes to UK corporate filing. Reforms include: increased Companies House filing fees (£34 for CS01 online, up from £13), identity verification for directors and PSCs, expanded Companies House powers to query filings, and stronger fraud-prevention measures. Implementation is phased through 2025 and 2026.
Criminal liability under s. 853L
Failure to file a Confirmation Statement on time is a criminal offence under CA 2006 s. 853L. The offence is committed by the company and by every director in default. Penalties include fines and director disqualification under the Company Directors Disqualification Act 1986. Companies House also has the power to strike off a company that has failed to file repeatedly, with restoration possible but requiring court application or administrative restoration.
Procedure
The annual-return procedure as it applies in United Kingdom, in seven steps:
Identify the confirmation date
The confirmation date is the anniversary of incorporation, or the date of the last Confirmation Statement plus one year. The CS01 is due within 14 days of this date.Confirm Companies House records are current
Before filing, review the company's record at Companies House (companieshouse.gov.uk). Confirm directors, registered office, share capital, and PSC information match the company's actual position. If changes have occurred since the last filing, file the underlying change forms (TM01, AP01, SH01, etc.) before or with the CS01.Update PSC register and confirm PSC information for filing
The PSC register under Part 21A must be current. Confirm individuals with significant control are correctly identified. Update PSC information through PSC01 (notification) or PSC02 (cessation) as needed.Login to Companies House WebFiling or use third-party software
Companies House WebFiling at https://find-and-update.company-information.service.gov.uk is the official filing portal. Many UK companies use third-party software (Inform Direct, Xero, etc.) that integrates with Companies House.Complete the Confirmation Statement
Confirm the company's information at Companies House is correct. Confirm PSC information. The Confirmation Statement is not a re-supply of all information; it is a positive confirmation. Pay £34 (online) or £62 (paper).Address ECCTA verification requirements
Under the 2023 reforms, directors and PSCs may need to complete identity verification. The phased implementation means some companies are affected before others; check Companies House guidance for the current state.Place the filing in the minute book
The CS01 acknowledgment, the PSC register update, and the Companies House filing reference are placed in the minute book under the year's annual filings. Note the next confirmation date.
Common mistakes
The UK Confirmation Statement is conceptually simpler than the previous annual return but has stricter timing and criminal-liability consequences. Common errors:
- Treating the Confirmation Statement as a re-supply of information rather than a confirmation. If information has changed, file the underlying change form (TM01, SH01, etc.) before or with the CS01.
- Missing the 14-day window. The deadline is short and the criminal-offence consequence is significant.
- Failing to update the PSC register; the PSC obligation is ongoing and the Confirmation Statement is one of several reporting points.
- Underestimating the ECCTA 2023 reforms; identity verification and increased fees are real new obligations.
Octelligence tracks the CA 2006 annual-return deadline against the corporation's anniversary date or fiscal year-end, surfaces the directors, registered office, and beneficial-ownership information for the filing, and stores the filed return alongside the minute book. The jurisdiction-specific form, fee, and late-penalty rules are built in, with multi-jurisdiction portfolio views for corporations registered in more than one place.
See Digital Corporate RecordsCommon questions in United Kingdom
Octelligence calendars the CA 2006 annual-return deadline, prepares the filing against the live minute book, and stores the receipt alongside the records it confirms.