To amend micro entity accounts in the UK you need to file a new set of revised accounts clearly marked as amended — either with Companies House, with HMRC as part of a corrected CT600, or both, depending on what the error involves. Amendments to Companies House accounts are submitted in iXBRL format using commercial software or through an accountant. HMRC CT600 amendments must be made within 12 months of the original filing deadline.
There is no formal time limit for correcting Companies House accounts, but acting quickly reduces the time incorrect information sits on the public register. This guide walks through both processes step by step.
What are the Rules for Micro Entity Accounts in the UK?
Before amending anything, it helps to understand the framework these accounts sit within. Micro entity accounts are governed by FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime, and by the Companies Act 2006. These set out what must be included, how it should be presented, and the conditions a company must meet to use the regime.
The core rules are:
- Simplified balance sheet only: Micro entity accounts filed with Companies House contain a balance sheet, basic notes, and a directors’ statement. There is no requirement to publicly file a profit and loss account.
- Full accounts to HMRC: When you file your Corporation Tax return (CT600), you must attach full accounts in iXBRL format — including the profit and loss account. HMRC sees more than the public register does.
- Historical cost only: Under FRS 105, you cannot revalue assets to fair value. Everything is recorded at what it originally cost, less depreciation.
- Directors must approve accounts: The balance sheet must be signed by a director before filing. Unsigned accounts are rejected by Companies House.
- Both filings are compulsory: Even if your balance sheet is simple, you cannot file only with Companies House and skip the HMRC submission. Both are legal obligations for every active limited company.
Updated Thresholds From April 2025
The thresholds for qualifying as a micro entity were updated by the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024. These apply to financial years beginning on or after 6 April 2025. The changes are significant — both the turnover and balance sheet limits increased by around 50%:
| Criterion | Threshold (periods from 6 April 2025) | Previous Threshold (before April 2025) |
|---|---|---|
| Annual turnover | No more than £1 million | No more than £632,000 |
| Balance sheet total | No more than £500,000 | No more than £316,000 |
| Employees | No more than 10 | No more than 10 (unchanged) |
Source: Companies Act 2006 as amended — thresholds from 6 April 2025
If your company was previously just above the old turnover limit of £632,000, it may now fall within the micro-entity regime for financial years starting on or after 6 April 2025. This could mean you qualify to file simpler accounts going forward, but only if you also meet the two-year rule explained below.
What is the Two-Year Rule for Small and Micro Companies?
The two-year rule determines when a company gains or loses micro-entity status. It prevents companies from jumping in and out of the regime each year as their figures fluctuate around the thresholds.
The rule works as follows: a company qualifies as a micro entity when it meets at least two of the three conditions in two consecutive financial years. Conversely, it loses the right to use the micro-entity regime only if it exceeds two conditions in two consecutive years.
| Year | Met Conditions? | Can Use Micro-Entity Regime? |
|---|---|---|
| Year 1 (first financial year) | Yes — 2 of 3 met | Yes — on a first-year basis, one year is enough |
| Year 2 | Yes — 2 of 3 met | Yes — remains a micro-entity |
| Year 3 | Yes — 2 of 3 met | Yes — continues to qualify |
| Year 3 (exceeded thresholds) | No — fails 2 of 3 | Still qualifies for Year 3 — loses status from Year 4 |
| Year 4 (still exceeding) | No — fails 2 of 3 | No longer qualifies — must file as a small company |
| Year 4 (back below thresholds) | Yes — 2 of 3 met | No — must still file as small for Year 4; can return in Year 5 |
There is one exception to the two-year requirement. A newly incorporated company that meets the thresholds in its very first financial year can file as a micro entity for that year without needing a second year of qualifying figures. The two-year rule then applies from the second year onwards.
A common mistake is assuming that the moment your turnover crosses a threshold you must immediately switch to small company accounts. That is not how it works. You have a full extra year before the change takes effect. If your turnover jumps above £1 million in one year but drops back below it the next, you may never lose micro-entity status at all.
How Do You Submit Micro Entity Accounts to HMRC?
Micro entity accounts are submitted to HMRC as part of your Corporation Tax return, filed on form CT600. The accounts must be in iXBRL format — this is a structured digital tagging format that HMRC’s system can read automatically.
What Changed in March 2026
HMRC’s free Company Accounts and Tax Online (CATO) service closed on 31 March 2026. Before that date, directors could file CT600 returns for free directly through the Government Gateway. That option no longer exists for ordinary trading companies.
From April 2026 onwards, you must use commercial software or an accountant to submit your CT600 and accounts to HMRC. The filing process itself has not changed — you still submit a CT600 with iXBRL-tagged accounts attached — but the route has.
The most cost-effective options for micro entity directors who want to continue filing themselves include platforms such as TinyTax, Taxpipe, and Easy Digital Filing. These start from around £20 to £40 per year and are designed specifically for small and micro entity companies.
HMRC’s own free filing service is now closed. If you try to file a CT600 through the Government Gateway directly, you will find there is no longer a route to submit. You need software or an accountant. The deadline for your return remains unchanged — 12 months after the end of your accounting period — but the tools you use to meet it have changed.
Step-by-Step: Submitting Micro Entity Accounts to HMRC
The process for a normal CT600 submission through commercial software is:
- Step 1 — Prepare your full accounts: This includes both the abbreviated balance sheet for Companies House and the full accounts with profit and loss for HMRC. Most software produces both outputs from the same data entry.
- Step 2 — Complete the CT600: Enter your company’s income, expenses, and tax calculation. The CT600 is the tax return form itself — your accounts are attached to it, not the other way around.
- Step 3 — Generate iXBRL: Your software automatically tags the accounts in the iXBRL format HMRC requires. You do not need to do this manually.
- Step 4 — Submit: Send the CT600 and iXBRL accounts to HMRC through the software’s filing portal. You will receive a confirmation receipt when the submission is accepted.
How Do You Submit Amended Accounts to Companies House?
If you have already filed micro entity accounts with Companies House and later find an error — a wrong balance sheet figure, a missing note, or an incorrect directors’ statement — you can file a replacement set of accounts. These are known as amended accounts.
Key Rules for Amended Accounts at Companies House
Companies House has specific requirements for amended accounts that, if not followed, will result in the submission being rejected:
- The word ‘Amended’ must appear on the front: This is a strict requirement. If your submission does not clearly state it is an amendment, Companies House may treat it as a duplicate of the original filing and reject or ignore it.
- The accounting period must match the original: Amended accounts must cover exactly the same period as the accounts they are replacing. You cannot change the start or end date.
- The accounts must be prepared as at the original date: This means the figures should reflect the position as it was at the original accounting date — not updated with new information from a later period.
- The original accounts stay on record: Companies House does not delete or hide the original filing. Both the original and the amended version will appear in your company’s filing history. The amended version replaces the original in terms of the current view of your accounts, but anyone looking at your company’s history can see both.
How to Submit the Amended Accounts
Since Companies House WebFiling closed in March 2026, all electronic submissions must be made using iXBRL-compatible software. You can no longer upload a PDF of your accounts directly through the Companies House website.
If you originally filed through WebFiling and now need to amend those accounts, you will need to use commercial software or instruct an accountant. The accounting period and company details will remain the same — you are simply producing a corrected version with the word ‘Amended’ on the front and the updated figures inside.
If you only need to change one specific line or add a missing note — rather than reprinting the whole balance sheet — Companies House will also accept a separate letter describing exactly what has been changed, provided it is sent alongside the corrected accounts.
Do not ignore an error in your Companies House accounts on the assumption that it does not matter because the register is public and the company is small. Companies House information is used by credit reference agencies, suppliers checking your company before entering a contract, and HMRC cross-referencing figures across systems. A known error left uncorrected creates more risk than filing an amendment.
How Do You Amend a CT600 After Filing With HMRC?
If the error in your micro entity accounts affects figures that also appear on your Corporation Tax return — such as profit, turnover, or asset values — you will need to amend the CT600 as well as the Companies House accounts. These are two separate submissions and must both be corrected.
The 12-Month Amendment Window
HMRC allows you to amend a submitted CT600 within 12 months of the original filing deadline — not 12 months from when you actually filed. This distinction matters:
- Your accounting period ends 31 March 2025
- Your CT600 filing deadline is 31 March 2026
- Your window to amend that return closes on 31 March 2027
If you filed your return early — say, in October 2025 — you still have until 31 March 2027 to amend it. The clock runs from the deadline, not the date you submitted.
After the 12-month window closes, you cannot submit a formal amendment through software. If you discover an error after that point, you need to contact HMRC directly. Depending on whether you overpaid or underpaid, HMRC may accept a voluntary disclosure or raise a discovery assessment. An accountant should be involved at that stage.
The Amendment Route: Software Only
HMRC does not accept paper CT600 amendments from ordinary trading companies. All amendments must be submitted electronically through iXBRL-compatible software, using the same process as the original filing. Your software should have an amendment option that lets you reopen the completed return, make the corrections, and resubmit.
Quick Reference: What Needs Amending and Where to Send It
| Type of Amendment | Where to File | How to Submit | Deadline |
|---|---|---|---|
| Balance sheet error — Companies House | Companies House | iXBRL software or accountant | No formal deadline — sooner is better |
| Director loan disclosure missing | Companies House | iXBRL software or accountant | No formal deadline — sooner is better |
| Wrong profit or turnover — HMRC CT600 | HMRC | Commercial iXBRL software (no free HMRC route) | 12 months from CT600 filing deadline |
| Tax calculation error — HMRC CT600 | HMRC | Commercial iXBRL software | 12 months from CT600 filing deadline |
| Both CH and HMRC figures affected | Both separately | Two separate submissions required | As above — both deadlines apply independently |
If you are unsure whether an amendment affects only Companies House, only HMRC, or both, the simplest test is this: does the error appear on the balance sheet that was publicly filed? If yes, amend Companies House. Does the error affect profit, turnover, or the tax calculation in your CT600? If yes, amend HMRC. Many amendments require both.
Why Getting Your Accounts Right Matters for Your Personal Tax Position
For many micro entity directors, the company accounts and their personal tax position are closely linked. If the company’s profit figure is wrong, it can affect how much Corporation Tax was paid — and it can also affect how dividend payments are justified or recorded.
Directors who also draw a salary from their limited company will have personal Income Tax obligations under the current rates for the 2026 to 2027 tax year:
| Band | Taxable Income (2026–27) | Tax Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 to £50,270 | 20% |
| Higher Rate | £50,271 to £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Source: GOV.UK — Income Tax rates and Personal Allowances (tax year 6 April 2026 to 5 April 2027)
The standard Personal Allowance remains £12,570 for the current tax year. Many micro entity directors structure their director salary at or near this figure to minimise personal Income Tax, with the remainder of their drawings taken as dividends.
If the accounts contain an error that misrepresents the company’s distributable reserves, it can affect whether those dividends were lawful — which is a separate legal issue beyond the accounting correction itself.
FAQs About Amending Micro Entity Accounts
Can I just delete my micro entity accounts and refile?
No. Companies House does not allow you to delete or withdraw filed accounts. Once a document is on the register it stays there. What you can do is file an amended set of accounts alongside the original. Both will appear in your company’s filing history. The amended version becomes the current version, but the original remains visible to anyone who looks at the history.
Will Companies House contact me if my accounts are wrong?
Not necessarily. Companies House does not audit the accuracy of the figures in your accounts — it checks that the filing is in the correct format and that the required sections are present. Spotting and correcting financial errors in your accounts is your responsibility as a director. HMRC may query figures if they appear inconsistent with your CT600, but there is no automatic check that flags balance sheet errors.
What if the error was in a previous tax year that is outside the amendment window?
If more than 12 months have passed since the CT600 filing deadline and you cannot formally amend the return, your options depend on whether you overpaid or underpaid. For an overpayment, you can apply to HMRC for overpayment relief within four years of the end of the accounting period. For an underpayment, you should make a voluntary disclosure to HMRC as soon as possible, as this typically results in lower penalties than if HMRC discovers the error independently.
Do I need a director resolution to amend micro entity accounts?
Yes. Revised accounts must be approved by the board — which in a one-director company means the sole director. The revised accounts should include a new directors’ statement showing the date of approval and the director’s signature. You should also keep a record of the decision to amend and the reason for it, even if it is just a brief written note. This provides evidence of good governance if the amendment is ever questioned.
Final Thoughts
Amending micro entity accounts involves two separate processes that most directors discover only when they need to use them. The Companies House amendment corrects the public record. The HMRC CT600 amendment corrects the tax return. They are independent of each other, use different submission routes, and carry different deadlines.
The most important thing is to act once you know an error exists. Leaving known mistakes uncorrected creates more risk than the process of filing an amendment. Companies House has no formal deadline for amendments, but HMRC’s 12-month window for CT600 corrections is strict — miss it and your options become significantly more limited.
If you are unsure whether an error requires one amendment or two, or if the 12-month window is close to expiring, speaking with an accountant as soon as possible is the safest course of action. The team at Micro Entity Accounts deals with exactly these situations for small business owners and limited company directors across the UK.
Disclaimer: The content on MicroEntityAccounts is for informational purposes only and do not constitute tax or financial advice. We recommend consulting a certified tax professional or the HM Revenue and Customs Dept (HMRC) for accurate guidance. MicroEntityAccounts is not responsible for any decisions made based on the information provided.
