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File your HMRCtax return and Companies Houseannual accounts for free

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FreeFiler files your company's Corporation Tax return to HMRC and its accounts to Companies House, free. It suits small (micro-entity) companies, for accounting periods starting from 1 April 2023.

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Your Company

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Select your company
I’m sending ​ for an ​ company for the period ​

For example, a first period, a changed year end or a company that stopped.

Checks

once you complete the sentence above

A few things we need you to confirm. If any of them puts the company outside what we can file, we'll stop and tell you before anything is sent.

Trading results

once the company is confirmed

Micro-entities have size limits for turnover, balance sheet total and average number of employees. We show this period's limits here once we have checked the period, which needs the figures below.

This periodLast period
Turnover (sales)The amounts the company earned from providing goods and services in its ordinary activities, after taking off trade discounts, value added tax and any other taxes based on those amounts. Use your bookkeeping records, invoices, or accounts for the period.
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Raw materials and consumables usedRaw materials and consumable supplies used during the same accounting period. Enter only those materials here, not the full Cost of sales total. Use the detailed profit and loss account or bookkeeping breakdown.
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Staff costsStaff costs for the period, such as wages and salaries, social security costs and other pension costs. Use payroll records or accounts.
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DepreciationThe reduction in value recorded for fixed assets and similar long-term assets during the period. Use your accounts, fixed-asset register, or bookkeeping software.
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Other chargesAdministrative expenses, distribution costs and ordinary running costs that do not belong under Raw materials, Staff costs or Depreciation. Use the detailed profit and loss account, bookkeeping records or a breakdown from the accounts preparer, and count each cost once.
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Tax on profit, worked outThe tax charge or credit shown in the accounts for the period. You do not need to enter this - it is calculated from the profit figure.
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Profit (loss), worked outProfit or loss after the tax figure shown in the form. You do not need to enter this - it is calculated from the other income-statement figures.
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Add less common income or expense rowsInside: Other operating income.
This periodLast period
Other operating incomeOperating income that is not part of the company's main sales income. Use your bookkeeping records or accounts.
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Tax adjustments

Add less common tax adjustment rowsInside: Entertaining costs in the accounts that cannot be deducted for tax, Other costs in the accounts that cannot be deducted for tax, Other interest received.
This periodLast period
Entertaining costs in the accounts that cannot be deducted for taxWhat the company spent on entertaining customers or suppliers, if that cost is in the accounts. Use the bookkeeping records. Staff entertaining is a different thing and is not counted here. Leave it blank or enter 0 if there was none.
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Other costs in the accounts that cannot be deducted for taxAny other costs of that kind in the accounts, added together as one figure. Use the bookkeeping records. The usual ones are fines and penalties, gifts to customers, and anything bought for personal rather than business use. Leave it blank or enter 0 if there were none.
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Other interest receivedInterest receivable and similar income for the period, such as interest on a business savings account. Use bank or bookkeeping records.
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This periodLast period
Corporation Tax chargeable, worked outThe Corporation Tax amount shown as due for this accounting period. You do not need to enter this - it is calculated from the profit figure and the tax rate we hold for this period.
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Balance sheet

once the sections above are complete
This periodLast period
Unpaid share capitalShare capital the company has called up but that had not been paid by the year-end. Use the company's share records.
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Property, plant and equipmentPhysical fixed assets such as computers, vehicles, machinery, office equipment, or premises. Use the year-end value from your accounts or fixed-asset register.
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Fixed assets, worked outLong-term assets used by the business, such as equipment, computers, vehicles, or premises. You do not need to enter this - it is calculated from the fixed-asset categories in the form.
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StockStock or work in progress held at the year-end. Use the company's stock records.
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DebtorsAmounts owed to the company at the year-end, often unpaid customer invoices. Use your sales ledger or unpaid invoice list at the year-end date. Do not include prepayments or accrued income here: they have their own line below.
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Cash at bank and on handCash held by the company at the year-end, including bank accounts and petty cash. Use bank statements and cash records dated at the year-end.
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Current assets, worked outShort-term assets: cash, money owed by customers, and stock added together. You do not need to enter this - it is calculated from the asset figures in the form.
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Creditors due within one yearAmounts the company must pay within 12 months after the year-end, such as unpaid bills, Corporation Tax, or short-term loan repayments. Use the year-end creditor list from your bookkeeping records.
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Net current assets (liabilities), worked outCurrent assets, plus prepayments and accrued income, less creditors falling due within one year. You do not need to enter this - it is calculated from the current-asset and creditor figures.
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Total assets less current liabilities, worked outTotal assets after amounts due within the next 12 months are taken off. You do not need to enter this - it is calculated from the other balance-sheet figures.
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Net assets (liabilities), worked outThe balance-sheet total after liabilities are taken from assets. You do not need to enter this - it is calculated from the other balance-sheet figures.
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Equity, worked outThe capital and reserves total we show on the balance sheet. You do not need to enter this - it is calculated from the other balance-sheet figures.
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Add less common balance sheet rowsInside: Intangible assets, Investments, Prepayments and accrued income, Creditors due after more than one year, Provisions for liabilities, Accruals and deferred income, Number of shares issued and fully paid.
This periodLast period
Intangible assetsIdentifiable non-monetary assets without physical substance, such as concessions, patents, licences and trade marks. Use the company's accounts or fixed-asset records.
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InvestmentsLong-term investments held by the company, such as shares in another company. Use the company's accounts or investment records.
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Prepayments and accrued incomeCosts the company paid before the year-end for time after it, such as insurance or rent paid in advance, and income it had earned but not yet invoiced. If your bookkeeping includes these in debtors, take them out of debtors and enter them here, so they are counted once.
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Creditors due after more than one yearAmounts the company must pay more than 12 months after the year-end, such as the long-term part of a loan. Leave this blank if there are none.
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Provisions for liabilitiesAmounts set aside for expected future liabilities where the exact bill is not yet known. Use the company's accounts.
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Accruals and deferred incomeAccruals and deferred income at the year-end, as shown on the balance sheet. Use the company's year-end accounts or bookkeeping adjustments.
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Number of shares issued and fully paidThe number of shares the company has issued and been paid for. Check the company's share register or Companies House confirmation statement.
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People and signing

once the sections above are complete
Enter the average number of people employed under a contract of service during this period, taken from payroll or staff records. Count someone for a month even if they were employed for only part of it. Include a director only where they were also employed under a contract of service. If you would rather not work it out, open the monthly worksheet and we will add the months up and offer you a figure.
This is the figure you gave above, shown as it will appear in the accounts and used for the company-size check. You cannot type over it here.
The date the accounts were authorised for issue. Enter the date it actually happened, not the period end; if that was today, press Today.
The director signing the accounts. Use the name to be shown on the accounts.
Ticking this box makes the declaration that the information you have given on this form and the accompanying supplementary pages is correct and complete to the best of your knowledge and belief. It is attached to the HMRC submission.
The full name of the person making the declaration for the company. We put this name on the declaration we send to HMRC.
The role of the person making the declaration. Use the role that applies to the person authorised to make the filing.

Review

once the sections above are complete

Your filing

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