All limited companies including dormant companies must submit company accounts to Companies House annually. These accounts must conform to the requirements of the Companies Act 2006 as implemented by Companies House. Accounts can be submitted on paper or filled electronically.

A copy of these accounts will also usually need to be submitted to HM Revenue and Customs. Accounts submitted to The Inland Revenue must be filed online and in the iXBRL format. In practical terms this means that the accounts must be prepared using a dedicated accounts package.