Company tax returns and statutory accounts

Statutory accounts and a Company Tax Return are related but distinct. The accounts report under the applicable framework; the tax return and computation establish the tax position for the relevant period. Confirm who prepares, approves and submits each item rather than assuming one filing completes both obligations.

The joint online accounts and Company Tax Return service closed on 31 March 2026. HMRC's current route generally requires commercial software, while Companies House filing routes need their own check. Do not describe the former joint service as available or assume one submission reaches both organisations.

Understand what each document does

Statutory accounts report financial performance and position under the applicable framework. The Company Tax Return and computation determine the tax position for the relevant accounting period. HMRC explains that taxable profit can differ from profit in the annual accounts. ^[1] A company should be able to connect the two without assuming they are identical documents or interchangeable submissions.

Identify the period covered by each. Longer first accounts or a changed year end can create more than one tax period. Use Corporation Tax accounting periods to map dates before preparation starts. A single accounts file may support separate tax computations, so do not assume the file's date range can simply be copied into every return without checking the applicable tax period.

Keep the accounting-to-tax bridge visible

Start from the approved accounting figures and explain adjustments for tax. Relevant items may include disallowed expenditure, depreciation, capital allowances, losses and other claims. Keep supporting schedules and evidence. Do not change the accounting treatment solely to force the tax figure to match a desired outcome; the accounts and tax computation each need to follow their applicable requirements.

Directors should understand material differences and the assumptions behind claims. A tax calculation supplied without explanation can be difficult to approve meaningfully. Use Preparing information for a company tax return to assemble the evidence pack and identify uncertain transactions early. Keep estimates or missing information visible rather than turning an unresolved question into an apparently final figure simply because filing software requires an entry.

Use the current submission routes

The former joint online service closed on 31 March 2026. HMRC's current guidance generally directs companies to commercial software for accounts and Company Tax Returns submitted to HMRC, subject to the stated limited alternatives. ^[2] Check the Companies House route separately. Do not instruct users to access the closed service or assume that a submission through one product automatically reaches both authorities.

Review what the chosen software or accountant will actually file, including required accounts and computation formats. Confirm company identity, periods and authorisation before submission. A software validation result can help identify technical issues but does not establish that the tax treatment or accounts are professionally correct. Keep the approved final documents separate from drafts and rejected versions.

Plan approvals, payments and evidence

Agree who prepares, reviews and authorises each filing. Leave time to resolve material questions before the deadline. Directors retain responsibilities even where an accountant prepares the documents. Keep the approval record tied to the actual version submitted so a later amendment is not confused with the original decision.

Payment has its own deadline and reference, distinct from filing. Use Paying Corporation Tax: preparation checklist for the payment plan. Retain submission receipts and check acceptance rather than assuming a saved PDF or pending status completes the obligation. If one filing is rejected, identify which authority and document are affected and correct that issue without unnecessarily duplicating an already accepted submission.

For Corporation Tax return support, provide the accounting period map, draft accounts and tax schedules. Ask for a clear division of preparation, approval, filing and payment responsibilities. After completion, retain the accounts, return, computation, receipts and final adjustments as one indexed record. This supports future enquiries and next-year preparation while keeping the distinct legal and practical purpose of each document clear to the company's decision-makers.

Reconcile approval with what was actually submitted

Keep the approved accounts and tax computation together with the submitted return and acceptance evidence. Check that the period, company identity and figures correspond to the approved version. A successful software transmission establishes receipt through that route; it does not show that directors reviewed the same figures or that every tax treatment is correct.

If a final change is made before submission, document who approved it and whether it affects another filing or the tax payment. Preserve rejected submission messages as well as the eventual acceptance where they explain the chronology. This gives the company a reliable record for later queries and prevents a draft stored in a shared folder from being mistaken for the version actually sent to HMRC.

Illustrative scenario

A director approves annual accounts and believes the company's tax return has also been filed. The engagement only covered Companies House accounts. A clear deliverables schedule would identify the separate tax computation, return approval, submission and payment checks before either deadline is missed.

Preparation checklist

• Identify the accounts and tax periods separately.
• Agree preparation, approval and submission responsibilities.
• Use the current filing route for each organisation.
• Keep copies and acceptance evidence for both submissions.