Correcting filed company accounts: keep Companies House and HMRC tasks separate
Filing replacement accounts at Companies House does not, by itself, amend a Company Tax Return. Once the responsible accountant and directors have established the correction and approvals, maintain two filing tracks. The replacement covers the original period, the original remains on the register, and HMRC needs its own review and any required action.
Fix the same period and preserve the original file
Companies House says amended accounts must cover the same period as the original. Changing the year-end date is not a substitute for correcting that period. Keep the original accounts, the revised version and a bridge explaining each changed line so the filing can be traced back to the accounting records.
This workflow begins after the accounting assessment. A later event does not automatically mean that already filed accounts must be replaced. The responsible accountant and directors need to settle whether revision is appropriate, its treatment and required approvals. A filing checklist cannot determine materiality, the applicable accounting framework or an audit-report change.
The original accounts remain on the public register after replacement. Do not promise that the first version will disappear. Internally, label versions clearly enough that someone preparing the tax file or answering a lender's question can identify which figures were originally filed and what changed.
Sources and context, checked :
A hypothetical replacement file
The following company, dates and events are hypothetical. A private company's year ends on 31 March 2026. Its original accounts are approved and submitted on 30 September, and an omitted supporting record is found on 20 October. The accountant and directors have already concluded that replacement is appropriate and established the revised figures and approvals.
The correction file still identifies the year ended 31 March 2026. It records the omitted item's evidence, the treatment agreed and the reconciliation from original to revised figures. It does not move the item into accounts for a newly selected period merely to avoid revising the old filing.
For a paper replacement, follow the official requirements for identifying it as replacing the original and as the statutory accounts, retaining the required original-date context and marking the front as amended. Those statements do not instruct anyone to backdate a new approval or signature. Establish the correct approval and execution requirements for the actual correction.
Software is an alternative only where the original filing and the software's amendment support meet the official conditions. Do not assume that any accounts product or a generic online filing screen will provide a replacement route. Keep the submission evidence with the exact version sent.
| Track | Evidence to retain |
|---|---|
| Accounting decision | Affected period, treatment, approvals and revised-figure bridge |
| Companies House | Same-period replacement, required wording and submission evidence |
| HMRC | Return status, tax effect, amendment deadline and separate action |
| Internal records | Both versions and reconciled ledger/report figures |
Sources and context, checked :
Review the tax return as a separate destination
Check whether the Company Tax Return has been filed and whether the changed accounts affect its computations or return. A Companies House acknowledgment is not evidence that HMRC's return has changed. Assign that review even where the eventual conclusion is that no tax amendment is needed.
The joint accounts and Company Tax Return service closed on 31 March 2026. The current guidance distinguishes Companies House corrections through an appropriate software or paper route from HMRC amendments through commercial software, writing or an agent. Confirm the supported route for the specific earlier filing.
A Company Tax Return can normally be amended within 12 months of its filing deadline. Calculate from the actual filing deadline, rather than from the date the company happened to submit early. Later overpayment relief and disclosure of underpayments follow different rules, so do not assume that a missed ordinary amendment window closes every action.
Close the file with company number, original period, versions, approvals, Companies House submission evidence and the HMRC review outcome or separate amendment confirmation. The useful check is whether both destinations and the internal records now agree with the approved correction.
Sources and context, checked :