The Annual Confirmation Statement -an annual filing requirement
If you are a UK company owner, you may wonder what is a Companies House Confirmation Statement?
Whether you have just set up your own company, or you have been running your company for a while, it is a form that you will need to file with Companies House every 12 months. The Confirmation Statement is referenced as form CS01 and contains various company information and this includes the company number, the registered office, details of company officials, the company activity(s) and various other information.
The Confirmation Statement form is filed on public record each year along with a shortened version of the company accounts and these documents are available for inspection on the public record. The version on of the Confirmation Statement that shows on public record contains the company name and registration number along with a basic declaration and who the form was authenticated by.
If you have a good accountant they will usually file the form for you.
A brief history up to now
The company Confirmation Statement form came into force in the UK in June 2016. This applies each UK small business who operate as a company. Furthermore, the form took the place of a previous version named the Annual Return
The new style Companies House form now shows much less information when you compare it to its previous versions. In fact, now, it just shows some basic company details as explained earlier. The rise of cyber-related crime in recent years prompted the government to make changes to the form.
The information that you report on the form shows up on the Public Register.
The Public Register is on the Companies House website, and it is available for both businesses and individuals to view.
As a director, it is one of your legal duties to file a company Confirmation Statement each year. When you do so, the details held by Companies House for your UK company will then be accurate and up to date.
Annual filing duties
Every year, as a director, part of your duties include filing two documents with Companies House. These two documents are:
- The annual Accounts. The accounts that you file display certain financial information about your business. The accounts include your Balance Sheet and these are a reduced version from the full set of company accounts. They only show the information that Companies House require under the present reporting requirements. The accounts need filing every twelve months and a company has nine months after its accounting year end date to file the accounts with Companies House.
- The Confirmation Statement. This form shows your business’ legal data. You will report on here who the company officials are and where the registered office is. It also shows other details, such as the business trade (this is signified by the SIC code) and who the controlling parties are. Every twelve months, every UK company needs to complete this and when filing Confirmation Statement, it has a `due date’ which is usually the anniversary of its incorporation date. The due date is 14 days after the `made up to’ date and this is the time that you have to file Confirmation Statement form with Companies House.
Failing to file on time or at all
Please note, when there is a failure to file the annual accounts or Confirmation Statement for the review period, this is a criminal offence. However, when you file these late this is not an offence itself although it can lead to fines and the company can even be struck off in some cases.
Therefore, it is important that these documents are filed correctly and on time.
Filing the Companies House Confirmation Statement
Made up to date
When we look at how to file a Confirmation Statement, the form has a `made up to date.’ This date is ordinarily the anniversary of the company formation date. Therefore, you will file your form up to this anniversary date every year, unless at some point you file a Confirmation Statement up to a different date. If you do file a return up to another date, this will be the new default date that the form is `made up to’ each year in future.
How to file
The Confirmation Statement is due for filing within 14 days after the date that you make the form up to. Before you send this to Companies House you should check and confirm that all of the details shown on here are correct.
You can file the form online via the WebFiling service on the Companies House website. Your accountant will typically do this for you as part of their service. There is a standard £13 annual fee to pay when you file the form online. This fee is a tax-deductible expense.
Alternatively, you can file the CS01 form by post and send this on to Companies House. When you file in paper form, the fee is £40 and it will take longer than filing online. The fee once again will be a tax-deductible expense.
Filing another form
Besides the annual requirement to file a company Confirmation Statement, you can also file a further one before your next one is due if required. You might need to do this if you become aware that an error needs correcting. There is no £13 fee to pay if you file another form before the next one is usually due.
Companies House Confirmation Statement overdue
If you have missed the filing date you should make sure that you file the form online as soon as possible. There are no fines as such for late filing, however Companies House have been known to remove a company from the register if a company is late filing by more than a month or so. When this happens, the company’s bank account will be frozen and any assets go to the Crown. As a consequence, it costs about £200 to officially restore a company and this is not a straightforward process.
Report changes during the year
All private limited companies are required to report certain changes in their company details as they take place during the course of the year. This process is in place so that the information held by Companies House is up to date.
One frequent change may include a change in your registered office address. Another change may be when you appoint or resign the officials or the change of a company official’s address.
Other changes may include the allotment of new shares and the who owns these.
If you would like to change the name of your limited company, we have a separate guide for this.
Once again, you can file these changes via the WebFiling service on the Companies House website.
What information does the Confirmation Statement show?
Here is a list of what the Confirmation Statement form includes in more detail:
- The registered office address. Also, a Single Alternative Inspection Location. This address is also known as SAIL.
- The full name(s) and service address of all company officers. These include directors and the company secretary. In addition, directors are also required to provide their date of birth, nationality, occupation and residential address. The Companies House register does not show the residential address and it only shows the month and year for the director’s date of birth. Please note, nowadays most contractors with their own company do not have a company secretary as there is now no legal requirement for this.
- The full names of the shareholders. This includes the type of shares that are in issue and the details of any transfer of shares.
- Shown on the form is a statement of capital that will include the total number of shares in the company. It will also include the aggregate nominal value of the shares and, if relevant, the aggregate amount that is unpaid on the shares.
- You should also confirm for each type of shares, the total number of shares, and the rights that attach to them. You also need to show their trading status and their aggregate nominal value.
- The Confirmation Statement form also shows details for any People with Significant Control (PSC). A PSC is someone who owns more than 25% of the shares or voting rights in a company, or exercises some other form of control. With regards to the PSC information, this shows the name, date of birth, nationality, and the same two addresses as is shown for a director and it also shows the date when they first became a Person with Significant Control.
Please note, all companies now need to keep a PSC register at their registered office. You can also keep this at the alternative SAIL address. The register must also be ready for inspection upon request.
It is a legal duty to file a Confirmation Statement each year. Failure to do so could lead Companies House coming to the assumption that your company is no longer trading. As a result, they could then strike your business off the register.
If your company does not have a secretary, it will be one of the directors who will takes the duty of ensuring that the Confirmation Statement form is filed on time every year.
If you complete the Confirmation Statement yourself, you will need to check through the details. Please make sure that you make any necessary changes before you file this and file it on time.
As a final thought, many UK contractors and business owners do not have to worry about the need to file a company Confirmation Statement. They will typically just let their accountant deal with on their behalf.
Link to Contractor Advice UK group on