Companies Account & Corporation Taxation

Your company’s annual accounts - called ‘statutory accounts’ - are prepared from the company’s financial records at the end of your company’s financial year. You must always send copies of the statu-tory accounts to:

• all shareholders
• people who can go to the company’s general meetings
• Companies House
• HM Revenue and Customs (HMRC) as part of your Company Tax Return

You have different deadlines for sending your accounts to Companies House and your tax return to HMRC, but you may be able send them at the same time.

Your statutory accounts must meet either:

• International Financial Reporting Standards
• New UK Generally Accepted Accounting Practice