Last updated: 16 October 2026
Why were your company accounts or tax return returned or rejected?
Companies House rejects accounts that don’t meet its requirements, and HMRC rejects CT600 returns with errors or missing parts. Common reasons are a missing director’s signature or name, wrong company number, accounts for the wrong period, missing balance sheet statements, or an iXBRL tagging error. A rejection doesn’t extend the deadline, so correct and resubmit quickly. If the original was filed on time, Companies House usually allows 14 days to resubmit without a late filing penalty.
Common reasons for Companies House rejection
- Name of the approving director missing from the balance sheet
- Audit exemption statements missing
- Wrong accounting period or dates that don’t match the register
- Company name or number incorrect
- Unreadable paper copies
- Software filing errors
Common reasons for HMRC rejection
| Problem | Fix |
| Accounts not in iXBRL format | Use software that tags accounts |
| Computations missing | Attach tax computations |
| Wrong UTR or period | Correct the details |
| Return period over 12 months | Split into two CT600s |
| Missing supplementary pages | Add pages such as CT600A for director loans |
Deadlines and penalties
Accounts are due 9 months after the year end for private companies. Late filing penalties start at £150 and rise to £1,500. Corporation tax returns are due 12 months after the period end, with £100 initial penalties. HMRC penalties increase if returns are more than 3 months late.
Example
A company files its accounts on the last day before the deadline. Companies House rejects them because the balance sheet doesn’t state the director’s name. The accountant corrects and resubmits within 14 days. Companies House accepts them as on time, so no penalty is charged.
Changes coming
Companies House is moving to software-only filing of accounts and will require small companies to file a profit and loss account. Directors’ identity verification has been required since November 2025.
Common mistakes
- Resubmitting without fixing all errors
- Ignoring rejection emails
- Assuming a rejection extends the deadline
- Filing abbreviated accounts, which are no longer allowed
Records to keep
Keep submission receipts, rejection notices and copies of the accepted accounts.
Returns HMRC sends back for checking
Sometimes HMRC accepts a return but writes later asking for more information, or opens a compliance check. This isn’t a rejection. HMRC can open a check into a CT600 within 12 months of the date it was filed, if filed on time. Reply by the deadline in the letter and send the documents requested.
Amending an accepted return
If you spot an error after acceptance, you can amend a CT600 within 12 months of the filing deadline. Amended accounts can be filed at Companies House to replace the originals, clearly marked as amended.
Frequently asked questions
How will I know if accounts are rejected?
You’ll get an email or letter explaining why.
Can I appeal a late filing penalty?
Yes, with a reasonable excuse.
Can my accountant resubmit?
Yes, if authorised.
Do rejected returns count as filed?
No, until accepted.
Avoiding rejections
Use reliable filing software, check details against the Companies House register and file well before the deadline so there’s time to fix problems.
Related: accounts deadlines and penalties, submitting accounts and a CT return and changing your year end.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with company accounts filing help. See our limited company accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 16 October 2026. It is not personal advice, so speak to an accountant about your own situation.
