The confirmation statement: what it is, when it is due and what to check

A confirmation statement tells Companies House that the information it holds about the company is up to date. Every company, including a dormant or non-trading one, must file one at least once every year, even if nothing has changed. The company also has to state that its intended future activities are lawful.

It is separate from the annual accounts and from the Company Tax Return, and it is not on the accounts cycle. Its dates run from when the company was incorporated, and have nothing to do with its year end.

The statement covers a review period. The review period ends 12 months after the date the company incorporated, for its first statement, or 12 months after the confirmation statement date on its last one. The company can file up to 14 days after the review period has ended.

A company does not have to wait for the review period to end. If it files early, it chooses a new confirmation statement date, and its next review period starts the day after that date.

Companies House shows a company's confirmation date and filing deadline on the company information register, and can send an email reminder when it is time to file. The annual fee has a payment period of its own, which is separate from the review period. The amount is on GOV.UK, and it changes, so it is not repeated here.

• Update the company's details

  Tell Companies House about changes to the directors and secretary, the people with significant control, the registered office address and the registered email address before confirming the records are up to date.

• Give a registered email address

  If none has been given, the statement has to carry one. Companies House uses it to contact the company, and it is not published on the public register.

• Verify identities

  Every director must have verified their identity. The statement needs each director's Companies House personal code and a tick to confirm each has verified, and Companies House will not accept the statement until all of them have. People with significant control must also verify, within a period that depends on their situation.

Companies House may issue a financial penalty, and may strike the company off the register, if no statement is filed. GOV.UK says a company can be fined up to £5,000.

• Online with Companies House, using the company's password and authentication code. A company that has more than one director also needs each director's personal code.
• Filing a confirmation statement stays on Companies House's web services after April 2028, when accounts move to software only.

This service works out the confirmation statement date from the company's incorporation date, shows it with the company's other deadlines, and emails reminders to the company's owners and members as it comes closer. Each statement still to file carries the checklist above. The statement itself is filed on Companies House's own service.

A qualified accountant has not reviewed the calculations. Treat the output as a working draft for you or your accountant to check.