Closure of the service to file your company accounts and tax return
Source: gov.uk (2025-12-01)

How to prepare for the closure of the online service to file your accounts and Company Tax Return.

The online filing service will close on 31 March 2026. You can still use it to file and amend your Company Tax Return with HMRC, and your accounts with Companies House up to and including 31 March 2026.From 1 April 2026 you will need to use commercial software to file annual accounts and Company Tax returns with HMRC.You have other options for filing your Companies House accounts (https://www.gov.uk/government/publications/life-of-a-company-annual-requirements).

Why the service is closing

The service to support small, unrepresented businesses with simple tax affairs with their online filing does not meet modern digital standards, or recent changes to UK company law. Since online filing for Corporation Tax was introduced in 2011, the market has matured and grown. Commercial products can offer much more than the current service, such as:
- improved validation
- tax support and reminders
Using commercial software

Commercial software suppliers

These commercial software suppliers (https://www.gov.uk/government/publications/corporation-tax-commercial-software-suppliers) can produce one or more elements of a Company Tax Return with HMRC. You should consider which elements you need and make sure the software you choose allows you to file:
- a CT600
- a CT computation
- your company accounts
Companies House software

You’ll need to continue to file annual accounts with Companies House (https://www.gov.uk/file-your-company-annual-accounts).

Find the list of software providers (https://www.gov.uk/software-company-accounts) to manage your company accounts and returns.

Before the service closes

Plan how you’re going to file your annual accounts and Company Tax Return. You can start using commercial software at any time. You do not need to tell HMRC or Companies House.

You’ll need to use the HMRC online service (https://www.tax.service.gov.uk/gg/sign-in?continue=https%3A%2F%2Fonline.hmrc.gov.uk%2Fhome) to download and save at least the last 3 years filed returns.

How to save previous years returns

Go to the ‘track your submissions’ page and select the period you want to save a copy of your return for.

Select either the ‘HMRC’ or ‘Companies House’ submission link .

On the filing summary page, select ‘save your return in HTML’.

You will be asked where to save the file or it will download to a folder on your computer.

You must do this on or before 31 March 2026. You will not be able to access your previous returns after this date. You might need these if:
- you have any queries about what you previously submitted to HMRC or Companies House
- you decide to use an agent to help you in the future, and they ask to see your previous accounts and Company Tax returns
- HMRC does a compliance check
After the service closes

If you want to make changes to a previous submitted return, or re-file a rejected return after the service has closed, you can:
- use commercial software — but you’ll need to enter the information again
- write or send a paper return to the Corporation Tax office (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-enquiries)
- use an agent
If you want to change or correct your accounts with Companies House, you will need to use software or send paper accounts by post.

Other ways to file

You can file a paper return with HMRC if you have a reasonable excuse (https://www.gov.uk/tax-appeals/reasonable-excuses) or want to file in Welsh. Otherwise, you must file online.

You may file annual accounts online with Companies House (https://www.gov.uk/file-your-company-annual-accounts) or send paper accounts by post.

Where to send paper accounts

Companies House main officeCrown WayCardiffCF14 3UZUnited Kingdom

Filing exemptions

You may be able to apply for a Corporation Tax filing exemption (https://www.gov.uk/tell-hmrc-your-company-is-dormant-for-corporation-tax) if you are a charity, community amateur sports club, or flat management company, and your company or organisation is dormant.

You will still need to file accounts with Companies House annually (https://www.gov.uk/dormant-company/dormant-for-companies-house) even if your company is dormant.

Transfer a business out of a company (disincorporation)

Many people choose to set up a company to run their business. There are other options available and you can move from one business structure to another.

You may want to transfer a business out of a company (https://www.gov.uk/guidance/transfer-a-business-out-of-a-company) if your business does not need to operate as a company. It is important you understand the legal and tax considerations of disincorporation. Other business structures have fewer responsibilities and may not need commercial software to meet tax and legal responsibilities.