What Is a Confirmation Statement and When Is It Due?

Who this guide is for

This guide is for directors of UK limited companies who want to understand what a confirmation statement is and when it must be filed.

It is especially useful for new directors who are learning the difference between Companies House filings and HMRC tax filings.

What is a confirmation statement?

A confirmation statement confirms that the information Companies House holds about your company is correct.

It replaced the old annual return. The purpose is to keep the public company register accurate.

The confirmation statement does not show the company's profit or tax position. It is about company information.

What information does it confirm?

A confirmation statement may cover information such as:

• registered office address
• registered email address
• directors
• secretary, if the company has one
• people with significant control
• shareholders
• share capital
• SIC codes
• principal business activity

Update changes to directors, the secretary, PSCs, the registered office and registered email before filing. Some changes, including SIC codes and shareholder information, can be included in the statement. Directors must verify their identity and provide their Companies House personal codes on the required confirmation statement; PSC verification has its own deadlines.

When is a confirmation statement due?

Companies must usually file at least one confirmation statement every 12 months.

The review period normally ends 12 months after either:

• the date the company was incorporated, for the first confirmation statement
• the confirmation statement date on the previous confirmation statement

The statement can usually be filed up to 14 days after the review period ends.

Can you file more than once a year?

Yes. A company can file more than one confirmation statement in a year if it wants or needs to.

This can be useful when updating certain company information, but most small companies file once a year unless changes make earlier filing sensible.

Confirmation statement vs annual accounts

The confirmation statement and annual accounts are different.

Annual accounts report the company's financial position and performance.

The confirmation statement confirms company details on the Companies House register.

Both are important. Filing one does not replace the other.

Confirmation statement vs Corporation Tax

The confirmation statement is not a tax return. It is filed with Companies House, not HMRC.

Corporation Tax and Company Tax Returns are handled through HMRC. Directors need to manage both Companies House and HMRC obligations.

What happens if you do not file?

Failure to file can lead to consequences, including penalties and the risk of the company being struck off.

Companies House has also introduced changes under company law reforms, so directors should treat the confirmation statement as a serious compliance filing, not just an admin formality.

Common mistakes

A common mistake is confusing the confirmation statement with annual accounts.

Another mistake is assuming that nothing needs to be filed if nothing has changed. Even if all details are the same, the company still needs to confirm them.

Some directors also forget to update SIC codes, shareholder information or PSC details when the business changes.

What to do next

To manage your confirmation statement:

1. Check your review date on Companies House.
2. Review registered office and email details.
3. Check directors, shareholders and PSCs.
4. Check SIC codes and share details.
5. File before the deadline.
6. Keep evidence of changes and filings.