What we cannot file
We would rather tell you now than file the wrong thing. If your company is on this page, we stop before you pay and say why. You then need an accountant, Companies House or HMRC.
Companies we cannot file for
| If your company is... | Why we stop |
|---|---|
| A limited liability partnership (LLP) | We file for private limited companies only. |
| A charity, or an investment or parent company | These cannot use micro-entity accounts, or need accounts we do not make. |
| A company with a company number we do not recognise | We take England and Wales (8 digits), Scotland (SC) and Northern Ireland (NI) numbers. |
| A company that is not UK resident for tax | We can only help UK resident companies. |
| A close investment-holding company | Different tax rates apply. |
| A company with oil or gas "ring fence" profits | We cannot work out this return. |
| A company trading in Northern Ireland under the Northern Ireland rate rules | We cannot work out this return. |
| A charity, club, company in liquidation or investment trust, for the tax return | The return needs forms we do not make. |
Accounts we cannot file
| If you need... | Why we stop |
|---|---|
| Small-company accounts (FRS 102 section 1A) or full accounts | We make dormant and micro-entity accounts only. |
| Audited accounts, or a member has asked for an audit | We file unaudited accounts only. |
| Community interest company (CIC) accounts or a CIC report | Not yet. |
| Accounts for a parent company or a group | Not yet. |
| Accounts in Welsh | Not yet. |
| Revised accounts (a correction to accounts already filed) | Not yet. |
| A financial year longer than 18 months | The law does not allow it. |
| Pension commitments or commitments for group companies in the notes | These need separate figures we do not collect yet. |
| Micro-entity accounts for a company that is too large | A company can use micro-entity accounts only if it is small enough. We check your turnover, balance sheet total and number of employees against the limits for your year. |
| Dormant accounts for a company that had significant transactions, or traded | A dormant company had no significant transactions in the year. Paying Companies House fees or late filing penalties does not count. |
Tax returns we cannot file
We prepare a Company Tax Return for one simple trading or dormant company, for one accounting period of 12 months or less. Profits must come from one UK trade and bank interest. We stop if the company:
| Has or wants... | What we say |
|---|---|
| Lent money to a shareholder or director (or someone connected) that was not repaid by the year end | That needs an extra form (CT600A). We cannot prepare it. |
| A group that claims or gives group relief | We cannot work out this return. |
| A claim for research and development relief | We cannot prepare that claim. |
| Sold or given away an asset that may have made a chargeable gain | We cannot work out gains. |
| Rental or other property income | We cannot work out property income. |
| Income other than its trade and bank interest | We cannot work out this return. |
| Income or tax from outside the UK | We cannot work out this return. |
| Charity donations it wants to deduct | We cannot work out this relief yet. |
| A trading loss to set against other profits or carry back | We cannot make that claim. |
| Losses brought forward other than trading losses from the same trade | We cannot use them. |
| Capital allowances other than the annual investment allowance on new plant and machinery (for example cars, earlier pools, sales of assets, buildings) | We cannot work these out. |
| Spent more on plant and machinery than the annual investment allowance for the period | We cannot work out the rest. |
| A period that starts before 1 January 2019 | Different allowance rules applied. |
| Another tax or charge on the return (for example energy profits levy or bank levy) | We cannot work it out. |
| Paid more tax than it owes | A repayment claim needs bank details we do not collect yet. |
| A dormant company with figures that are not zero | A dormant company has no income or spending in the period. |
| An accounting period longer than 12 months | A return can cover 12 months at most, so it must be split into two. We cannot do this yet. |
| A period in a tax year whose rates we do not hold | We cannot work out the return. |
| An amended return (a correction to a return already filed) | Not yet. |
| A Company Tax Return for an accounting period that ends after 31 March 2026 | We cannot send these yet. Our accounts service is open. |
If we stop you
We tell you which line applies, in words. We do not take payment for a filing we cannot send. We cannot tell you what to do instead, because we do not give advice. These pages may help:
- Companies House: file your company's annual accounts
- GOV.UK: accounts and tax returns for private limited companies
- HMRC's list of commercial software suppliers for Corporation Tax. HMRC does not endorse any supplier on it.