Quick answers
- What are a company director's main responsibilities?
To follow the company's articles, act in its best interests, keep company and accounting records, report changes, prepare and file annual accounts, file the confirmation statement and Company Tax Return, and make sure Corporation Tax is paid. - Is a director personally responsible if the accountant files late?
Yes. GOV.UK says you can hire someone to manage day-to-day tasks, but you are still legally responsible for the company's records, accounts and performance. - How long do I have to report a change of director?
Changes to directors or their personal details must be reported to Companies House within 14 days. - Can a director be disqualified for not filing?
Yes. GOV.UK says directors may be fined, prosecuted or disqualified if they do not meet their responsibilities.
In more detail
You can ask an accountant or a filing service to do the work, but GOV.UK is clear that you stay legally responsible for the company's records, accounts and performance.
Below is a checklist of the filings and deadlines, what happens to directors when filings are missed, and the seven general duties in plain English.
If you are not yet a director, start with who can be a company director.
A company director's responsibilities at a glance
GOV.UK says that as a director you must follow the company's articles of association, keep company records and report changes, prepare annual accounts, and complete and file the Company Tax Return. The company must also pay its Corporation Tax. If you might personally benefit from a company transaction, you must tell the other shareholders.
These duties apply whether the company is trading, dormant or brand new. They also apply to every director, not only the one who usually deals with the paperwork. If there are several directors, agree who does what, but each of you should check that it has been done.
Source: Running a limited company: directors' responsibilities
Your annual filing checklist
Most companies have four regular deadlines each year: two with Companies House and two with HMRC. The dates below are the standard rules for a private limited company. Your own dates are on the Companies House register and in HMRC's letters to the company.
| Filing | Sent to | Standard deadline |
|---|---|---|
| First annual accounts | Companies House | 21 months after the company was registered |
| Later annual accounts | Companies House | 9 months after the company's financial year ends |
| Confirmation statement | Companies House | At least once a year, no later than 14 days after the end of each review period |
| Corporation Tax payment (or telling HMRC none is owed) | HMRC | 9 months and 1 day after the accounting period ends |
| Company Tax Return | HMRC | 12 months after the accounting period ends |
Accounts and the confirmation statement go to Companies House. The Company Tax Return and the Corporation Tax payment go to HMRC. Filing with one does not count as filing with the other.
Source: Prepare and file annual accounts for a limited company
Changes you must report within 14 days
Between the annual filings, directors must report certain changes to Companies House as they happen. Do not wait for the next confirmation statement to pick them up.
Within 14 days, report:
- changes to directors or their personal details (such as their address);
- the appointment or removal of a company secretary;
- changes to people with significant control (PSCs) and their details;
- a change to the address where the company keeps its records.
A director who leaves is reported on form TM01. Some changes, such as a change of company name, removing a director or changing the articles, need shareholder approval first.
| Change | Report to Companies House within |
|---|---|
| New shares the company issues | One month |
| Special resolutions, and written resolutions | 15 days of being passed |
Source: Running a limited company: company changes you must report
Identity verification for directors
Companies House identity verification has been a legal requirement for directors and PSCs since 18 November 2025. Each person who verifies gets a Companies House personal code.
A director who was already in post supplies their code when the company files its next confirmation statement. New directors need a code when they are appointed, and the directors of a new company give theirs when it is registered. PSCs have their own timings. Verify early, because a missing code can hold up the whole confirmation statement.
Source: When you need to verify your identity for Companies House
Keeping statutory registers and records
A company must keep records about itself as well as its accounting records. Depending on the company, Companies House guidance lists records such as:
- the register of members;
- the register of charges;
- the register of debenture holders;
- directors' service contracts and indemnities;
- records of resolutions and minutes of general meetings.
Our guide to the statutory registers a company must still keep goes through them. Since 18 November 2025, companies no longer keep their own registers of directors, directors' residential addresses, secretaries or people with significant control. The Economic Crime and Corporate Transparency Act 2023 removed those duties from the Companies Act 2006. Companies House holds that information instead, so report officer and PSC changes to Companies House.
Records are normally kept at the registered office. If you keep them at another address, you must tell Companies House where. Only one alternative inspection address can be used at a time, and it must be in the same part of the UK as the registered office. Keep records for 6 years from the end of the last financial year they relate to, and longer in some cases, for example if HMRC is checking a return.
GOV.UK says you can be fined £3,000 by HMRC or disqualified as a director if you do not keep accounting records.
Source: Running a limited company: company and accounting records
What happens to directors when filings are missed
The consequences fall on the company and, in some cases, on the directors personally. GOV.UK says you may be fined, prosecuted or disqualified from being a company director if you do not meet your responsibilities.
What can happen:
| What is missed | What can happen |
|---|---|
| Accounts filed late | An automatic Companies House penalty against the company |
| Company Tax Return filed late | Separate HMRC penalties |
| Accounts or confirmation statements not delivered | Companies House warns this is a criminal offence. Directors could face personal fines in the criminal courts, separate from and in addition to any late filing penalty |
| Confirmation statements not filed on time | Companies House can take steps to strike the company off the register |
| Some Companies Act offences (since 2 May 2024) | A Companies House financial penalty as an alternative to prosecution. Its published table runs from £250 to £2,000, depending on how serious the offence is and whether it has been repeated |
For those Companies Act penalties, Companies House sends a warning notice first, and no penalty is issued if the required action is taken within 28 days, starting the day after the notice date.
Our guide to Companies House late filing penalties sets out the accounts penalty amounts and how appeals work, so we do not repeat them here.
Source: Late filing penalties
The seven general duties in plain English
The Companies Act 2006 sets out general duties that every director owes to the company. GOV.UK summarises them like this.
| Duty | What it means in practice |
|---|---|
| Follow the constitution | Act within the company's articles of association and its rules |
| Promote the company's success | Make decisions in the company's best interests |
| Use independent judgement | Do not let other people control your powers as a director |
| Use reasonable care, skill and diligence | Do your best; more is expected of you if you are more qualified or experienced |
| Avoid conflicts of interest | Avoid situations where your loyalties might be divided |
| Do not accept third-party benefits | Turn down benefits offered to you because you are a director |
| Declare interests in transactions | Tell the other directors if you might personally benefit from a company transaction |
Source: Being a company director
Common filing mistakes directors make
Assuming the accountant has filed everything. You can delegate the work, but you remain legally responsible, so check the company's filing history on the register.
Thinking a dormant company has nothing to file. A dormant or non-trading company still owes Companies House a yearly confirmation statement and annual accounts.
Treating Companies House and HMRC as one body. Filing accounts with Companies House does not file the Company Tax Return, and paying tax does not file anything.
Leaving changes for the confirmation statement. Officer, PSC and records-address changes have their own 14-day deadline.
Missing post. Companies House sends late filing penalty notices to the registered office, so make sure post sent there actually reaches a director.
Get help with your Companies House filings
SimpleFilings can prepare and submit common Companies House filings with you, such as the confirmation statement, director appointments and changes, PSC updates and registered office changes. Our £4.99 SimpleFilings service fee is separate from any Companies House fee. You still approve each filing as a director, and a filing only counts once Companies House accepts it. We do not prepare Company Tax Returns or carry out identity checks, so arrange those separately and in good time.
Frequently asked questions
What are a company director's main responsibilities?
To follow the company's articles, act in its best interests, keep company and accounting records, report changes, prepare and file annual accounts, file the confirmation statement and Company Tax Return, and make sure Corporation Tax is paid.
Is a director personally responsible if the accountant files late?
Yes. GOV.UK says you can hire someone to manage day-to-day tasks, but you are still legally responsible for the company's records, accounts and performance.
How long do I have to report a change of director?
Changes to directors or their personal details must be reported to Companies House within 14 days. The same applies to secretaries, PSCs and the address where records are kept.
Can a director be disqualified for not filing?
Yes. GOV.UK says directors may be fined, prosecuted or disqualified if they do not meet their responsibilities. Not keeping accounting records can also lead to a £3,000 HMRC fine or disqualification.
Do directors need to verify their identity?
Yes. It has been a legal requirement since 18 November 2025. A director already in post supplies their personal code when the company next files its confirmation statement.
Official sources
13
- Running a limited company: directors' responsibilities
- Being a company director
- Running a limited company: company changes you must report
- Running a limited company: company and accounting records
- Prepare and file annual accounts for a limited company
- Filing your company's confirmation statement
- Preparing and filing Companies House accounts
- Life of a company (event driven filings)
- When you need to verify your identity for Companies House
- Late filing penalties
- Companies House approach to financial penalties
- Companies Act 2006, section 162 (register of directors, omitted)
- Companies Act 2006, section 790M (register of people with significant control, omitted)
Written and checked by SimpleFilings against these official pages. Last checked . SimpleFilings is operated by ONAF Limited (company number 12589383), an independent firm, not part of Companies House, HMRC or the government.