Question 1

Does my micro-entity balance sheet have to balance?

Accepted Answer

Yes. Capital and reserves must equal net assets. This checker works retained earnings out from the figures you give it, so the two sides always agree and you cannot hand your accountant a sheet that is out. What it flags is the rest: figures still missing, amounts entered negative that Companies House wants positive, and share capital left at zero by a company that has shares.

Question 2

What are dormant company accounts?

Accepted Answer

A company that had no accounting transactions in the period files dormant accounts. It is a shorter filing and cheaper through most software. Companies House publishes whether your last accounts were dormant, so this tool can tell you and fill the figures in for you.

Question 3

Can I still file company accounts for free?

Accepted Answer

Not accounts. HMRC’s CATO service and Companies House WebFiling for accounts both closed on 31 March 2026, so accounts must now be filed in iXBRL through commercial software. Confirmation statements and director changes are still free on the Companies House website.

Question 4

What is the penalty for filing company accounts late?

Accepted Answer

For a private company: £150 up to a month late, £375 from one to three months, £750 from three to six, and £1,500 beyond six months. The penalty doubles if accounts were also filed late the previous year.

Question 5

Where do I find my Corporation Tax UTR?

Accepted Answer

It is not on the public register. HMRC issues it to the company and posts it to the registered office. You can request it from HMRC at gov.uk/find-lost-utr-number.

Your 1099-DA is missing its cost basis. Put it back.

1. Your 1099-DA