Registering a UK company is only the first step. Once incorporated, your company enters a continuous compliance cycle governed by Companies House and HMRC.
For Indian entrepreneurs managing UK companies remotely, compliance is not optional even dormant companies must file annual returns.
This guide explains every compliance requirement for 2026, including updated rules under the Economic Crime and Corporate Transparency Act 2023 (ECCTA).
The Three Pillars of UK Company Compliance
UK company compliance is built on three core pillars:
- Companies House filings (corporate registry obligations)
- HMRC filings (tax reporting and payments)
- Internal statutory records (legal company documentation)
Each pillar works independently, and failure in one area can create penalties or legal issues.
Companies House Filings
Annual Accounts (Financial Statements)
Every UK limited company must file annual financial statements with Companies House.
Filing Deadlines
- New companies: 21 months from incorporation (first accounts)
- Existing companies: 9 months after financial year-end
Company Size Categories
| Category | Turnover | Balance Sheet | Filing Requirement |
|---|---|---|---|
| Micro | Under £632K | Under £316K | Simplified accounts |
| Small | Under £10.2M | Under £5.1M | Abridged accounts |
| Medium | Under £36M | Under £18M | Full accounts (no audit) |
| Large | Over £36M | Over £18M | Audited accounts |
Most Indian-owned UK companies fall under micro or small category, meaning simplified filings and reduced public disclosure.
Confirmation Statement (Annual Return)
The Confirmation Statement confirms that your company details are up to date.
Key Information Included
- Registered office address
- Directors and company secretary
- Shareholders and share capital
- SIC codes (business activity)
- Persons of Significant Control (PSC)
Key Rules
- Filing required every 12 months
- Filing fee: £34 (online)
- PSC changes must be reported within 14 days
Accuracy of PSC data is critical for compliance.
ECCTA 2023: Identity Verification Rules
The UK has introduced strict identity verification requirements under ECCTA 2023.
Key Requirements
- All directors must verify identity
- All PSCs must verify identity
- Required at incorporation or during confirmation filing
Verification Methods
- GOV.UK One Login (UK residents)
- Authorised Corporate Service Provider (ACSP) for overseas users
Indian entrepreneurs must use an ACSP (UK accountant or formation agent).
This is a one-time requirement, not annual.
HMRC Filings
Corporation Tax Return (CT600)
The CT600 is your annual corporation tax filing.
Deadlines
- File return: 12 months after accounting period ends
- Pay tax: 9 months + 1 day after year-end
Penalties
- £100 (up to 3 months late)
- £200 (3–6 months late)
- Higher penalties after 6 months
- Interest charged at BoE base rate + 2.5%
Even loss-making companies must file CT600.
VAT Returns (If VAT Registered)
VAT applies if turnover exceeds £90,000.
VAT Filing Rules
- Filing frequency: Quarterly
- Deadline: 1 month + 7 days after period end
- Submission: Making Tax Digital (MTD) software required
VAT Rates
- Standard: 20%
- Reduced: 5%
- Zero-rated: exports, books, food
For Indian exporters:
- Many B2B services fall under reverse charge mechanism
PAYE and RTI (Payroll Compliance)
If you pay salaries (including directors), PAYE registration is required.
PAYE Reporting
- FPS (Full Payment Submission): On or before payday
- EPS (Employer Payment Summary): Monthly
- P60: Annual employee summary (by 31 May)
- P11D: Benefits report (by 6 July)
Annual Compliance Timeline (Example: 31 March Year-End)
| Deadline | Task | Filed With |
|---|---|---|
| 1 January | Pay corporation tax | HMRC |
| 31 March | File Annual Accounts | Companies House |
| 31 March | File CT600 | HMRC |
| Every 12 months | Confirmation Statement | Companies House |
| Quarterly | VAT Returns | HMRC (MTD) |
| On payday | PAYE RTI submissions | HMRC |
Companies House Late Filing Penalties
Late filing penalties are automatic.
| Delay | Private Company | Public Company |
|---|---|---|
| Up to 1 month | £150 | £750 |
| 1–3 months | £375 | £1,500 |
| 3–6 months | £750 | £3,000 |
| Over 6 months | £1,500 | £7,500 |
Two consecutive late filings double penalties.
Persistent non-compliance can lead to company strike-off.
Dormant Company Compliance
If your company is not trading, it may be classified as dormant.
Requirements
- File Dormant Accounts
- Submit Confirmation Statement
- Inform HMRC of dormancy
Even dormant companies must stay compliant.
Statutory Records (Internal Requirements)
Every UK company must maintain:
- Register of Members (shareholders)
- Register of Directors
- Register of PSCs
- Register of Charges
- Board meeting minutes
- Accounting records (6 years minimum)
These are not filed publicly but must be available if requested.
Using a UK Accountant
Most Indian founders hire UK accountants.
Typical Costs
- Dormant company: £200–£400/year
- Small trading company: £600–£1,200/year
- VAT + accounting: £1,000–£2,000/year
- Full payroll + tax: £1,500–£3,000/year
Compliance Callout
Missing a single filing deadline can lead to penalties, bank issues, and even company strike-off. UK compliance is strict but predictable consistency is key.
Next Steps
Now that compliance is clear, the next step is banking setup.
Continue reading:
How to Open a UK Business Bank Account High Street Banks, Fintechs & Remote Options
Final Summary
UK company compliance revolves around three systems:
- Companies House (legal registry)
- HMRC (tax authority)
- Internal statutory records
For Indian entrepreneurs, success in the UK system depends on:
- Timely filings
- Proper accounting structure
- Professional bookkeeping support
- Awareness of deadlines
Once properly managed, UK compliance becomes predictable and highly scalable.