Last updated: 16 October 2026
What is a confirmation statement?
A confirmation statement (form CS01) is an annual filing every UK company and LLP must send to Companies House to confirm that the information it holds is up to date. It covers the registered office, directors, shareholders, share capital, people with significant control (PSCs), SIC codes and, since March 2024, the registered email address and a statement that the company’s future activities will be lawful. You must file at least once every 12 months, within 14 days of the end of your review period. The fee is £50 online (£110 on paper) from 1 February 2026, paid once in each 12-month payment period.
What it covers
| Information | Can be updated on the CS01? |
| SIC code (business activity) | Yes |
| Shareholders and shareholdings (non-traded companies) | Yes |
| Statement of capital | Yes |
| Registered email address | Yes |
| Lawful purpose statement | Yes, compulsory |
| Directors and secretary changes | No, file separately first |
| PSC changes | No, file separately first |
| Registered office | No, file separately first |
Deadlines
Your review period runs for 12 months from incorporation or your last statement. You have 14 days after it ends to file. You can file early, which resets the review period.
Penalties
There’s no automatic late filing penalty, unlike accounts, but not filing is a criminal offence. Companies House may start striking the company off, and directors can be fined or prosecuted.
Example
Bright Ideas Ltd was incorporated on 10 March 2025. Its first review period ended on 9 March 2026, and it had until 23 March 2026 to file. The director logged in, checked the details, updated the SIC code to reflect a new activity, confirmed the lawful purpose statement and paid £50. The next review period runs to 9 March 2027.
Identity verification
Since November 2025, directors and PSCs must verify their identity with Companies House. Existing directors confirm their verification when filing the next confirmation statement during a transition period, so check you have your personal code ready.
Confirmation statement versus accounts
The confirmation statement isn’t your annual accounts. Accounts are filed separately within 9 months of the year end for private companies, and with HMRC on the CT600.
Dormant companies
Dormant companies must still file a confirmation statement every year.
Common mistakes
- Thinking the confirmation statement replaces accounts
- Missing the 14-day window
- Not updating shareholder details after transfers
- Forgetting to file director changes first
Records to keep
Keep the statutory registers (members, directors, PSCs) up to date. They’re the source of the information you confirm each year.
Changes during the year
Changes such as a new director, a new PSC or a move of registered office must be filed with Companies House when they happen, not saved up for the confirmation statement. The statement only confirms that everything is correct at the confirmation date.
Frequently asked questions
Can my accountant file it?
Yes, with the company’s authentication code.
Is the £50 fee tax-deductible?
Yes, it’s a company expense.
Do I need to file if nothing changed?
Yes, you confirm there are no changes.
Can I file on paper?
Yes, but the paper fee is £110 and processing takes longer.
Related: what a registered office is, dormant companies and changing your company’s year end.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with company secretarial filings. 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.
