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ObligationUKReviewed October 2026
The statutory financial statements a company prepares for each accounting period and files with the companies registry, showing its financial position for the year. In the UK they go to Companies House, fall due nine months after the financial year end, and a dormant company still files them in a simpler form.
A company’s first accounts are due twenty-one months after incorporation, and from 1 April 2028 every UK company must file them through commercial software under the Economic Crime and Corporate Transparency Act 2023.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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