• The service is secure and simple to use.Once registered you are able to check or update the details we hold about the company.
• It contains online help and error checking – making it easier to complete.
• We reject fewer documents filed electronically.
• Most WebFiling forms are pre-populated with company data – saving time.
• No requirement for hand-written signatures – the Authentication Code replaces it
• You will receive an email from Companies House confirming receipt of your data within 3 hours. If you do not receive an email call our WebFiling Service Desk on
  +44 (0)303 1234 500.
• You should receive a second email normally within 3 working days to inform you if your data has been accepted or rejected. If your data is rejected the reasons will be included in the email. If you have not received notification within this time please contact our WebFiling Service Desk on +44 (0)303 1234 500.
• Reduce the risk of company hi-jack.
• Save postage and courier costs and £15 on annual returns (£30 to file paper copies).

• Hardware Internet connection PC or Macintosh
• Software W3 compliant browser (e.g. Microsoft Internet Explorer v5.5 or later, Netscape Navigator v4.72 or later, Mozilla v1.1 or later, Opera v5 or later. Your browser must have JavaScript enabled and be capable of supporting 128bit SSL.

System requirements:

Adobe Reader 9 system requirements:

Windows

• Intel® 1.3GHz processor
• Microsoft® Windows 2000 with Service Pack 4, Windows Server® 2003; Windows XP Professional, Home Edition, or Tablet Edition with Service Pack 2 or 3, Windows Vista® Home Basic, Home Premium, Business, Ultimate, or Enterprise with or without Service Pack 1
• 128MB of RAM (256MB recommended)
• 335MB of available hard-disk space
• Microsoft Internet Explorer 6.0,6.0 with Service Pack 1, or 7.0; Firefox 2.0 or 3.0

Macintosh

• PowerPC® G4, G5 or Intel® processor
• Mac OS X v.10.4.11 - 10.5.5
• 128MB of RAM (256MB recommended)
• 405MB of available hard-diskspace
• Safari 2.0.4 or later

Adobe Reader 8.1.3 system requirements:

Windows

• Intel Pentium® III or equivalent processor
• Microsoft® Windows 2000 with Service Pack 4, Windows Server® 2003; Windows XP Professional, Home Edition, or TabletC Edition with Service Pack 2 or 3, Windows Vista® with or without Service Pack 1
• 128MB of RAM (256MB recommended for complex forms or large documents
• 170MB of available hard-disk space
• Microsoft Internet Explorer 6.0, or 7.0, Firefox 1.5 or 2.0, Mozilla 1.7, AOL 9

Macintosh

• PowerPC® G3, G4, G5 or Intel® processor
• Mac OS X v.10.4.11 - 10.5.5
• 128MB of RAM (256MB recommendedi for complex forms or large documents)
• 170MB of available hard-diskspace
• Safari 2.0.2

Linux

• 32-bit Intel Pentium processor or equivalent
• LSB (Linux Standard Base 3.1) compliant systems including Red Hat® Linux WS 5, SUSE® Linux Enterprise Desktop (SLE 10, and Ubuntu 6.10
• GNOME or KDE Desktop Environment
• 512MB of RAM (1GB recommended)
• 125MB of available hard-disk space (additional 75MB required for all supported font packs)
• GTK+ (GIMP Toolkit) user interface library, version 2.6 or later
• Firefox 1.5 or later, Mozilla 1.7.3 or later

Solaris

• UltraSPARC® or UltraSPARC IIIi®
• Solaris 9 or 10
• GNOME or KDE Desktop Environment (GNOME only for Solaris 10
• 512MB of RAM (1GB recommended)
• 175MB of available hard-disk space (additional 75MB required for all supported font packs)
• GNU C library (glibc) version 2.3 or later
• GTK+ (GIMP Toolkit) user interface library, version 2.6 or later (on Solaris 10; also works with GTK 2.4.9)
• Firefox 1.5 or later, Mozilla 1.7.3 or later
• OpenGL library
• OpenSSL 0.9.7, OpenLDAP, and CUPS libraries
• libstdc ++ library

1.6 When is the service available?

The service is available between 7am and midnight Monday to Saturday.

However due to the possible need for manual processing, documents will only be examined during Companies House's working hours of 7.30am to 6.30pm Monday to Friday.

1.7 If I am having problems using the service, what should I do?

If you can not find the answer to your problem in the Help please ring the Companies House WebFiling Service Desk on +44 (0)303 1234 500.

1.8 How much does it cost?

To submit your Annual Return document the fee is £15. All other forms are free of charge.

The only additional costs to you will be your telephone charges whilst online. This cost will depend on the contract you have with your own Internet Service Provider (ISP)

1.9 Is my data going to be secure?

Yes. The combination of your WebFiling Security Code and Company Authentication Code mean that only the company or a person who is authorised by the company can submit data.

We take every precaution to protect any information you submit via our website in accordance with legislation such as the Data Protection Act 1998. Any data is protected in accordance with Government standards.

The online service uses Secure Socket Layer (128-bit SSL) protocol which is the standard mechanism used by web browsers to encrypt information. When you enter the service, the SSL encrypts all the information you enter before sending it to us. This ensures that no-one can intercept and read your details.

1.10 Will I be able to print out a copy of my company information?

Print a copy of your company information by clicking on the printer icon at the top of your screen. Alternatively the Data Submitted screen contains details of the data sent to Companies House using WebFiling in the last 10 days.

1.11 What documents can I file using WebFiling?

The following registration forms types can be submitted using WebFiling:

The following forms can be submitted using WebFiling:
- 88(2) Return of allotments of shares (excluding non-cash)
- 123 Increase in nominal capital (with resolution)
- 190 Location of register of debenture holders
- 190a Location of register of debenture holders in a non-legible format.
- 225 Change of accounting reference date
- 288a Appointment of a Director or Secretary
- 288b Terminating Appointment as Director or Secretary
- 288c Change of Particulars for Director or Secretary
- 287 Change in situation or address of registered office
- 353 Location of register of members
- 353a Location of register of members in a non-legible format
- Annual Return
- Audit Exempt Abbreviated Accounts
- Dormant Company Accounts (DCA)

1.12 Can I use WebFiling to submit my Annual Accounts?

Using the WebFiling service you can file Dormant Company Accounts (DCA) accounts, and audit exempt abbreviated accounts. These accounts should be an exact copy of the accounts already approved and signed on behalf of the company's board of directors.

1.13 Can all companies use the WebFiling service?

No. Currently WebFiling can only be used for company numbers that contain only numbers and no letters (e.g. 9000012), or Scottish companies whose company numbers are prefixed by SC (e.g. SC123456) on the WebFiling system.

Also the Annual Return 363a form has an additional list of exceptions which can be viewed by selecting the 'exceptions' link from the Welcome screen.

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2 How do I apply to use this service?

2.1 What information do I need to use WebFiling?

To use the service, you need to register with WebFiling. You must provide a contact email address to apply for a Security Code and Authentication Code (which is unique for the company you are filing for). Both codes are required to sign in to the service.

2.2 How do I register for WebFiling?

From the ‘Welcome’ screen click ‘CONTINUE’

On the next ‘Sign in and registration’ screen select ‘PROCEED TO STEP ONE'

step one – apply for a Security Code
(enter your email address)

step two – apply for Authentication Code
(enter the company number for which you would like to file information)

step three – confirm registration details
(confirm details provided and check registered office address is correct)

2.2.1 How do I get a / additional Security Code?

New customers:
You must register with WebFiling to get a security code:

From the ‘Welcome’ screen click ‘CONTINUE’

On the next ‘Sign in and registration’ screen select ‘PROCEED TO STEP ONE'

step one – apply for a Security Code
(enter your email address)

step two – apply for Authentication Code
(enter the company number for which you would like to file information)

step three – confirm registration details
(confirm details provided and check registered office address is correct)

Existing customers requesting an additional security code:

If you already have a company Authentication Code but require an additional Security Code, use the new customers registration process. We will not issue another Authentication Code.

From the ‘Welcome’ screen click ‘CONTINUE’

On the next ‘Sign in and registration’ screen select ‘PROCEED TO STEP ONE'

step one – apply for a Security Code
(enter your email address)

step two – apply for Authentication Code
(enter the company number for which you would like to file information)

step three – confirm registration details
(confirm details provided and check registered office address is correct)

All company transactions received under this code will be confirmed to this email address.

You will be informed by email of the Security Code allocated to you. The Security Code email is sent to the email address you provided normally within about 10 minutes.

The Security Code is permanently linked to the email address you have supplied.

2.3 What if I have more than one email address?

If you have more than one email address you may apply for more Security Codes to be linked to the additional email addresses.

Existing cusomers requesting an additional security code:
If you already have a company Authentication Code but require an additional Security Code, use the new customers registration process. We will not issue another Authentication Code.

From the ‘Welcome’ screen click ‘CONTINUE’

On the next ‘Sign in and registration’ screen select ‘PROCEED TO STEP ONE'

step one – apply for a Security Code
(enter your email address)

step two – apply for Authentication Code
(enter the company number for which you would like to file information)

step three – confirm registration details
(confirm details provided and check registered office address is correct)

All company transactions received under this code will be confirmed to this email address.

You will be informed by email of the Security Code allocated to you. The Security Code email is sent to the email address you provided normally within about 10 minutes.

2.4 I can't remember my Security Code?

From the ‘Sign in and registration’ screen select 'Forgotten your Security Code? Click here' and enter your email address. Your Security Code will be immediately sent to the email address provided during registration

2.5 I have applied for a Security Code but not received one?

You might have made an error when entering your email address. Apply again and carefully type in your email address. Your Security Code will then be sent to the email address entered.

2.6 If I have more than one company do I need more than one Security Code?

No, you only need one Security Code for each email address. If you use one email address for filing documents for many companies, you should use the same security code for all the companies.

However you do need a separate Authentication Code for each company.

2.7 Can I change my security code?

Yes. Sign in to WebFiling by entering your registered email address and security code.

On the next screen enter the company number and Company Authentication Code.

Select ‘My account details’ from the ‘Menu’

Your existing security code must be entered to submit any changes on this page.
Enter your new security code, and again to confirm it.
The security code must consist of 8 alphanumeric characters.

2.8 How do I get an Authentication Code?

The Authentication Code is the electronic equivalent of a company officer’s signature and enables the submission of data for an individual company. The Authentication Code is linked directly to the company number.

New Customers – must a register to use the service by applying for a security code and authentication code.

From the ‘Welcome’ screen click ‘CONTINUE’

On the next ‘Sign in and registration’ screen select ‘PROCEED TO STEP ONE'

step one – apply for a Security Code
(enter your email address)

step two – apply for Authentication Code
(enter the company number for which you would like to file information)

step three – confirm registration details
(confirm details provided and check registered office address is correct)

2.8.1 How do I get an Authentication Code to file for another company:

(i) From the ‘Sign in and registration’ screen enter your registered email address and Security Code click 'CONTINUE'.

From the ‘choose your company’ screen click ‘Register an additional company. Click here’.

Enter the number of the company for which you would like to file information, click ‘SUBMIT.

Confirm company details by clicking ‘CONFIRM’. Ensure that the company’s registered office address is correct before proceeding.

The Authentication Code is then sent within *5 working days by post to the company’s registered office address (* under normal circumstances).

(ii) You can also apply by selecting Register an Additional Company from the ’Amend Company Registration Details’ screen.

2.9 Why is the Authentication Code sent by in the post?

It is necessary to send the Authentication Code by post to ensure that it is delivered to the company itself and the company is aware that the code has been set up.

2.10 Why have I have received an Authentication Code when I have not requested one?

We send authentication codes to the registered office address of a company which has applied to use the WebFiling service (or applied for a replacement code). You may be an agent or person who has the authority to file documents on behalf of the company and your address is the company's registered office address.

You should contact the company (your client) in this instance.

2.11 I have applied for an Authentication Code but not received one?

The Company Authentication Code is sent by post to the company secretary at the company’s registered office address. If you have not received your Authentication Code please check that the company’s registered office address is correct.

If the address is incorrect you should to notify Companies House by completing and submitting a paper form 287. The Form 287 is available in PDF format on our website under ‘FORMS’. The form can be downloaded or completed online, printed and sent by post to Companies House.

You can request a reminder copy of your Authentication Code letter:

From the ‘Sign in and registration’ screen enter your registered email address and
Security Code click 'CONTINUE'.

On the ‘choose your company’ screen click ‘Forgotten your Authentication Code? Click here’

Enter the company number that you would like to file information for and click ‘SUBMIT’,

Ensure the company’s registered office address is correct before proceeding by clicking ‘CONFIRM’.

A copy of your company Authentication Code letter will be sent within *5 working days by post to the Company Secretary at the company’s registered office address.
(*under normal circumstances)

If you still have not received your code, ring the Companies House WebFiling Service Desk on: +44 (0)303 1234 500

2.11.1 Why does it say a company authentication code has previously been allocated to the company on the registration page?

The company authentication code has previously been requested for the company and sent to the Company Secretary at the company's registered office address.

If your company has been purchased from a third party (e.g. an incorporation or formation agent) a company authentication code may have been requested when the company was initially incorporated.

If you would like to re-order the company authentication code complete the registration process, once you have received your security code via email:

• Return to the WebFiling 'sign in' screen and enter your email address and security code.
• On the next screen select 'Forgotten your authentication code. Click here' and enter the company number (you are requesting the authentication code
  for).
• Once confirmed a reminder of the company authentication code will be sent to the company's registered office address - allow 5 working days.

If you wish to change the allocated company authentication code, you can do so on the 'My account details' page; the new code should be valid the next working day.

You can request a reminder copy of your Authentication Code letter:

From the ‘Sign in and registration’ screen enter your registered email address and
Security Code click 'CONTINUE'.

On the ‘choose your company’ screen click ‘Forgotten your Authentication Code? Click here’

Enter the company number hat you would like to file information for and click ‘SUBMIT’,

Ensure the company’s registered office address is correct before proceeding by clicking ‘CONFIRM’.

A copy of your company Authentication Code letter will be sent within *5 working days by post to the Company Secretary at the company’s registered office address.
(*under normal circumstances)

If you still have not received your code, ring the Companies House WebFiling Service Desk on: +44 (0)303 1234 500.

2.13 I have changed my Authentication Code but the new code isn't valid?

Your new Authentication Code will overwrite the current one at the end of the working day. In the meantime the old code will still be valid.

2.14 How do I cancel my Authentication Code?

To cancel your Authentication Code, sign into WebFiling and select ‘Company Registration Details’ from the ‘Menu’ screen

Select Cancel a Company Authentication Code and enter the date from which you would like the code cancelled.

The code will automatically be cancelled from the next working day, or the date entered,
If you need to cancel your code sooner ring the WebFiling Service Desk on +44 (0)303 1234 500.

2.15 How do I amend my registration details?

From the ‘Sign in and registration’ screen enter your registered email address and Security Code,

On the next screen enter the company number and Company Authentication Code.

From the ‘Menu’ screen select ‘Company Registration Details’.

From this screen you are able to:
Register an Additional Company
Change the Company Authentication Code
Cancel a Company Authentication Code

2.15.1 What is the ‘My Account details’ page?

This page allows a presenter to:

Change the registered email address
Change the security code.
Subscribe / unsubscribe to ‘Latest News & Updates’

The presenter must enter the existing security code to submit any changes on this page.

2.15.2 How do I amend my details?

From the ‘Sign in and registration’ screen enter your registered email address and Security Code,

On the next screen enter the company number and Company Authentication Code.

From the ‘Menu’ screen select ‘My account details’
Enter the existing security code to submit any changes on the page.

Simply enter your new email address and confirm it by re-entering.

Simply enter your new security code and confirm it by re-entering.
This code must consist of 8 alphanumeric characters.
Once a new security code has been submitted the old security code can no longer be used.

Click ‘SUBMIT’ to update your details.

2.15.3 Can I change the email address I registered with WebFiling?

Yes. From the ‘Sign in and registration’ screen enter your registered email address and Security Code.

On the next screen enter the company number and Company Authentication Code.

From the ‘Menu’ screen select ‘My account details’
Enter the existing security code to submit any changes on the page.

Simply enter your new email address and confirm it by re-entering.

Click ‘SUBMIT’ to update your details.

2.16 What is the 'Position of the person who is authorising the submission'?

The persons entitled to submit the Annual Return on behalf of the company are the Director or Secretary. Select the appropriate title.

2.17 Can I change my Company Authentication Code?

On the ‘Menu’ screen select ‘Company Registration Details’.

Select ‘Change the Company Authentication Code’ and enter your new 6 character code.

Click ‘SUBMIT’ to update your details.

2.18 I submit information for more than one company can I use the same Authentication Code

Yes, initially you will receive a different code for each company, but you can then alter the codes so that they are all the same.

From the ‘Sign in and registration’ screen enter your registered email address and Security Code.

On the next screen enter the company number and Company Authentication Code.

On the ‘Menu’ screen select ‘Company Registration Details’.

Select ‘Change the Company Authentication Code’ and enter your new 6 alphanumeric character code. This code can be the same code for all companies that you submit information on.

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3 Submitting an Annual Return Document?

3.1 What is an Annual Return?

The Annual Return is the snapshot of certain company information on a particular date (the legal return date or the 'made-up' date. It is separate from the company's annual accounts.

The Annual Return must contain:
-   The name of the company
-   The registered number
-   The type of company e.g. private or public
-   The registered office address of the company
-   The address where certain company registers are kept if not at the registered office
-   The principal business activities of the company
-   The name and address of the company secretary
-   The name, usual residential address, date of birth, nationality and business occupation of all the company directors
-   The date to which the annual return is made-up (the made-up date)

If the company has share capital, the annual return must also contain:
- The nominal value of total issued share capital
- The names and addresses (if applicable) of shareholders and the number and type of shares they hold or transfer from other shareholders.

Shareholder details:
- Private and Public companies with an Annual Return made-up-date before 1/10/08 must provide all shareholder’s names and addresses.

- Private and Public companies; not traded on a regulated market with an Annual Return made-up-date on or after 1/10/08 must only provide shareholder names; shareholder addresses must not be provided.

- Public companies traded on a regulated market with an Annual Return made-up-date on or after 1/10/08 must only provide names and addresses for shareholders with holdings of 5% or more in any share class; those less than 5% must be removed before submission.

3.2 What is my expected Annual Return date?

The expected date of the Annual Return is the latest date on which the company can legally make an Annual Return: the 'legal return date'.. The legal return date is usually the anniversary of the incorporation of the company, or 12 months after the date of the previous Annual Return registered at Companies House.

An Annual Return must be filed at least once every year. The expected date of the Annual Return is the latest possible date you can use, based on the date of your previous return or, if the company has not previously delivered an Annual Return, the date the company was incorporated.

3.4 What can I change my Annual Return date to?

Your Annual Return date can be changed to an earlier date but see the 28-day rule.

3.5 What is the 28-day rule?

When submitting an Annual Return the company can alter the made-up date to an earlier one but, where the date selected is more than 28 days before the submission date, the company will be required to submit a further return made-up to the 'legal return date'. This is because the Annual Return will not have been filed on time. It will be legally ineffective with respect of changing the 'legal return date'.

• the incorporation of the company, or
• the made-up date of the previous annual return registered at Companies House

3.7 I have sent to Companies House details of changes since the made up date, how will this be shown?

All changes submitted to Companies House since the made-up date will be displayed as part of your Annual Return data. Do not revert this back to how it was at the made-up date.

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3.8 Amending data: documents associated with the Annual Return

Can I change the information shown on my Annual Return?

Yes. When you select to complete an Annual Return, you will be given the opportunity to update your company information. The Annual Return is a 'snapshot' of company information at a point in time and so any changes you make will appear on the Annual Return, and separate documents will be created to register those changes at Companies House. As you work through the Annual Return, clicking on the 'Amend' button will allow you to update the information in this way.

Only at the end of the process, when you have finished the Annual Return and submitted it to Companies House, will any of the changes you made and any associated forms be submitted to Companies House. If you exit before completing the Annual Return, no information will be submitted.

All ‘Address Details’ and ‘Company officer’ information provided within the Annual Return will be reflected in the submitted Annual Return, these changes will also automatically submit separate forms relevant to the change made (e.g. 288a, 288b, 287).

If the information you provide falls outside of your Annual Return date the change will be filed separately and not be reflected in the submitted Annual Return.

More information on how to update company information is given below.

4 Annual Return - Address Details

4.1 What is my Registered Office Address?

The registered office address is the 'home' of the company to which all official documents, notices and court papers have to be sent by law. The registered office address can be anywhere in England or Wales (or Scotland if the company is registered there).

When a company changes its registered office address the new address must be notified to Companies House on Form 287 .

4.2 How can I change my Registered Office Address?

The Address Details screen displays the current registered office address. Click on the 'Amend' button, complete the new address details and 'Submit'. If you successfully complete the change, the new registered office address details will be displayed within the Annual Return and a Form 287 will be created when you submit the Annual Return to Companies House.

If the new address applies to the Register of Members and the Register of Debenture Holders, you can apply the change to the other two addressees by clicking the 'yes' button. Form 353 and Form 190 will be created when you submit the Annual Return to Companies House.

To go back to the Annual Return, without making any changes, click the 'Cancel' button.

4.3 What is the Register of Members?

The Register of Members is the legal record of all share transactions in the company.

4.4 How can I change the location of the Register of Members?

The Register of Members is normally kept at the registered office address but may be kept at an alternative address.

The Address Details screen displays the current location of the Register of Members. Click on the 'Amend' button, complete the new address details and 'Submit'. If you successfully complete the change, the new location of the Register of Members address details will be displayed within the Annual Return and a Form 353 will be created when you submit the Annual Return to Companies House.

If the new address applies to the Registered Office and the Register of Debenture Holders, you can apply the change to the other two addressees by clicking the 'yes' button. Form 287 and Form 190 will be created when you submit the Annual Return to Companies House.

To go back to the Annual Return, without making any changes, click the 'Cancel' button.

4.5 What is the Register of Debenture Holders?

The Register of Debenture Holders is the legal record of all debenture holders in the company. If the company no longer has a register of debenture holders, its location can only be removed after 20 years.

4.6 How can I change the location of the Register of Debenture Holders?

The Register of Debenture Holders is normally kept at the registered office address but may be kept at an alternative address.

The Address Details screen displays the current location of the Register of Debenture Holders. Click on the 'Amend' button, complete the new address details and 'Submit'. If you successfully complete the change, the new location of Debenture Holders address details will be displayed within the Annual Return and a Form 190 will be created when you submit the Annual Return to Companies House.

If the new address applies to the Registered Office and the Register of Members, you can apply the change to the other two addressees by clicking the 'yes' button. Form 287 and Form 353 will be created when you submit the Annual Return to Companies House.

To go back to the Annual Return, without making any changes, click the 'Cancel' button.

4.7 How can I remove the location of the Register of Debenture Holders?

To remove the debenture holders address click on the 'Amend' button next to the address, then select the 'Remove' button and 'Submit'.

4.8 If I input the wrong address can I change it?

If you have changed an address and selected 'Submit', the change is displayed on the Address Details screen. Click on the 'Undo last change' button and the original address is displayed. No form will be created when you submit your Annual Return to Companies House. The change has been cancelled.

If you have reached the Annual Return confirmation screen and the address entered is wrong, click on the Address Details tab at the top left of the screen, and select the 'Undo last change' or 'Amend' button, as appropriate.

• If you 'Undo last change' no form will be created when you submit your Annual Return to Companies House. The change has been cancelled.
• If you 'Amend', the revised information alone will be shown on the form created when you submit your Annual Return to Companies House. The initial change has been cancelled in favour of the amendment.

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5 Annual Return - Company Officers

5.1 Who are the officers of the company?

The officers of the company are the appointed Secretary and Directors. A private limited company must have at least one director, a company secretary is optional. Public companies must have at least two directors and one secretary. All companies must have at least one natural person director that is 16 years or older.

5.2 What is a Director?
A Director is a person appointed by the company members to run the company on their behalf. From 1st Oct 2008 all companies must have at least one natural person director that is at least 16 years of age. Underage director appointments will be ceased by the Registrar after this date.

5.3 What is a Secretary?
A Secretary is a person appointed by the directors to be the chief administrator of the company.

5.4 What is a Corporate Entity?

A corporate entity is when a company rather than an individual is appointed as an officer of a company.

5.5 What is a Service Address?

A service address is an address that can be used by an individual instead of their residential address. This has been granted by a Confidentiality Order under the provisions of section 732B of the Companies Act.

5.6 What is a Confidentiality Order?

A Confidentiality Order can be granted under the provisions of section 732B of the Companies Act and entitles an individual to provide a service address instead of a residential address.

5.7 How do I change the Directors or Secretary's details displayed?

From the Company Officers screen, click on the 'Change Details' button next to the person's name and address.

Complete the new name / address details, add the date of the change and select 'Submit'. If you successfully complete the change, the new details will be displayed within the Annual Return and a Form 288c will be created when you submit your Annual Return to Companies House. If the date of the change is later than the date of the Annual Return, a warning will be shown that the details will be filed separately to the Annual Return.

To go back to the Annual Return, without making any changes, click the 'Cancel' button.

5.8 The automatic postcode address is not the address I require?

All the address lines of the automatic address can be overtyped with the address you require.

5.9 How do I terminate a Directors or Secretary's appointment?

From the Company Officers screen click on the Terminate Appointment link next to the appointments name.

Complete the termination date and click 'Submit'. If you successfully complete the change, the date of termination will be displayed within the Annual Return and a Form 288b will be created when you submit your Annual Return to Companies House. If the date of the change is later than the date of the Annual Return, a warning will be shown that the details will be filed separately to the Annual Return.

5.13 Can I appoint a Director or Secretary who isn't shown on the Annual Return?

If you have previously appointed the director or secretary to this company using either WebFiling or on a paper form, do not re-appoint the person when completing this part of the Annual Return.

If you have not previously appointed the director or secretary to this company, click on the Form 288a link on the Company Officers screen.

• For a director, complete the type of appointment, date of appointment, name and address details, business occupation and nationality and select 'Submit'. On the next screen enter details of any other directorships the person holds or has held in the last 5 years. Click 'Add more' until you have completed the list and then click 'Continue'. You can remove any directorships you enter incorrectly by clicking 'Remove'.
• For a secretary, complete the type of appointment, date of appointment and name and address details and select 'Submit'.

On the Consent to Act screen, the person being appointed must complete three of their personal details. This information forms an 'Authentication Code' which takes the place of a signature. Click 'Submit'. If you successfully complete the change, the new details will be displayed within the Annual Return and a Form 288a will be created when you submit your Annual Return to Companies House.

To go back to the Annual Return, without making any changes, click the 'Cancel' button.

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6 Annual Return - SIC (Standard Industrial Classification) Codes

6.1 What is an SIC code?

The SIC (Standard Industrial Classification) is the principal business activity of the company.

A company can have up to a maximum of four SIC codes displayed.

6.2 How many SIC codes can a company have?

A company must have a minimum of one SIC Code denoting its principal business activity, and a maximum of four.

On its first Annual Return an SIC Code will not be shown and the company is required to select one.

6.3 How can I change an incorrect SIC code?

If an incorrect code is displayed either: select the 'Add new code' button and choose an appropriate code from the drop down descriptions. Submit the code and return to the SIC Code screen and click on the Remove button next to the incorrect code, or if only one SIC code is displayed select the 'Change' button and choose the appropriate code from the drop down descriptions. Submit the code and return to the SIC Code screen. The new code will now be displayed.

6.4 Why hasn't my company got an SIC code?

On a company's first Annual Return an SIC code will not be shown, the company is required to select one.

6.5 How do I select an SIC code?

To select an SIC Code click the 'Add New code' button and choose an appropriate code from the drop down descriptions.

Submit the code and return to the SIC Code screen.

6.6 My SIC Code was obsolete from 1^st January 2003, what do I need to do?

If your SIC Code is obsolete click on the 'Add New Code' button and choose an appropriate code from the drop down descriptions.

If there is only one code displayed select the 'Change' button and then choose an appropriate code from the drop down descriptions.

Submit the code and return to the SIC Code screen. Click on the 'Remove' button next to the code that you want to delete.

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7. Annual Return - Share Capital

7.1 What companies do not have any Share Capital?

Every limited company has at least 1 share. The only company types that do not have shares are 'Private Company Limited by Guarantee with no share capital', 'Private Company Limited by Guarantee exempt under section 30' and 'Private Unlimited company without share capital'.

7.2 What is the Authorised Share Capital?

The amount of share capital stated in the memorandum of association is the company's 'authorised' or 'nominal' capital.

7.3 What is the Class of Share?

The class of share is the name attached to the share e.g. Ordinary Shares, Preference Shares, Redeemable Shares etc.

7.4 What share classes can I select?

Any class of share can be selected by choosing from the Share Capital screen the 'Change' button and entering the class required.

The most common share classes are Ordinary, Preference, Deferred Ordinary, Deferred, Redeemable Preference, A Ordinary and B Ordinary.

The class of share provided on the Annual Return must correspond on the 'Capital and Shareholder' screen. If the 'class of share' does not correspond, you will be required to correct the information to proceed.

For example: The Capital screen displays 'Ordinary A' class of share and the Shareholder' screen displays 'Ordinary'. This would be highlighted as a mismatch error because the class of share does not correspond.


7.5 What is the nominal value of shares?

The nominal value is the face value of the shares. It is also the minimum amount that must be paid for shares.

7.6 What is the aggregate nominal value?

The aggregate nominal value of shares is the nominal value of each share multiplied by the number of shares issued.

7.7 How is my share capital displayed?

The company share capital is displayed within each currency.

Each currency shows the issued share capital divided into the share types and the total number of shares issued.

7.8 How many currencies can I have my share capital in?

The electronic Annual Return can display share capital in up to six currencies.

If your company has more than six currencies the details will need to be submitted on the paper Annual Return form.

7.9 How do I change the company's issued share capital on the Annual Return?

To change the company's issued share capital from the Share Capital screen select the 'Change' button.

Complete the class of share, nominal value of shares and the aggregate nominal value of the issued shares.

Select 'Submit' and on the Share Capital screen the issued shared capital will be changed.

Changing the company's issued share capital on the Annual Return does not create any associated forms when you submit your Annual Return to Companies House.

• If the company's share capital has been increased but this has not yet been notified to Companies House, you will need to complete a Form 88(2).
• If the company's nominal share capital has been increased but this has not yet been notified to Companies House, you will need to complete Form 123.

Both of these forma can be accessed from the Main Menu.

7.10 How do I add extra share classes on the Annual Return?

To add extra share classes on the Annual Return Share Capital screen select the 'Add extra classes or currencies' link.

Select the currency required and complete the class of share, nominal value of each share, number of shares issued, the aggregate nominal value of issued shares and select 'Submit'.

The extra share class will be added to the Share Capital screen.

7.11 How do I add extra currencies on the Annual Return?

To add extra currencies on the Annual Return Share Capital screen select the 'Add extra classes or currencies' link.

Select the currency required and complete the class of share, nominal value of each share, number of shares issued, the aggregate nominal value of issued shares and select 'Submit'.

The extra currencies will be added to the Share Capital screen.

7.12 I have been displayed a warning screen because I have increased my issued share capital. What do I need to do?

When the company's issued share capital is increased the warning screen is displayed and you will need to select one of the options available.

To complete a form 88(2) return to the Menu screen and select this option.

7.13 I have been displayed a warning screen because the company's issued share capital exceeds the nominal capital. What do I need to do?

When the company's issued share capital exceeds the nominal capital the warning screen is displayed and you will need to select one of the options available.

To complete a Form 123 return to the Menu screen and select this option.

7.14 What are the legacy currencies?

The legacy currencies are those in circulation before the Euro in Austria , Finland , Italy , Belgium , France , Luxembourg , Germany , Greece , The Netherlands, Spain , Ireland and Portugal .

7.15 How do I change my legacy currency?

For advice on changing a company's legacy currency contact the WebFiling Service Desk on +44 (0)303 1234 500.

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8 Annual Return - Details of Shareholdings

A maximum of 200 individual and joint shareholders can be provided on electronically submitted Annual Returns. A total count is displayed at the bottom of the screen each time a shareholder is added or removed.

The issued share capital recorded in the Share Capital section of the Annual Return must match the shares held by shareholders shown in the Shareholder section of the Annual Return. If they do not match, a warning will be displayed and you will be asked to correct the data before you submit your Annual Return.

Note: This validation is only applicable for companies required to provide the names of all its shareholders.

The class of share provided on the Annual Return must correspond on the 'Capital and Shareholder' screen. If the 'class of share' does not correspond, you will be required to correct the information to proceed.

For example: The Capital screen displays 'Ordinary A' class of share and the Shareholder' screen displays 'Ordinary'. This would be highlighted as a mismatch error because the class of share does not correspond.

8.1 How do I change the class of shares held?

To change the class of shares held on the Annual Return Shareholders screen select the 'Update' button, add the new class and the number of shares, select Submit.

The changes to the class of shares will now be shown on the Shareholders screen.

8.2 How do I change the number of shares held?

To change the number of shares held on the Annual Return Shareholders screen select the 'Update' button. Add the new class and the number of shares, select Submit.

The changes to the number of shares will now be shown on the Shareholders screen.

8.3 How do I show that the shares held have been transferred from a shareholder?

To show that the shares held have been transferred from a shareholder select the 'Transfer' button. Complete the Number and the Date of Transfer, select Submit.

The reduced number of shares will now be shown on the Details of Shareholdings screen.

8.4 How do I show that the person/s displayed no longer has any shares?

To show that the person no longer has any shares select the 'Transfer Out' button. Complete the Number and the Date of Transfer for all the shares held by the individual, select Submit.

The individuals shareholding will now be displayed as nil and the shareholder details will be removed from the register.

For joint shareholdings:

If joint shareholders are transferring out all the shares please repeat the process above.

If one is transferring the shares to the other joint shareholder please select 'Remove Shareholder' next to the name.

8.5 How do I change a shareholders address?

To change a shareholders address, on the Details of Shareholding screen select the Change Personal Details link and input the address changes.

Select 'Submit' and the new details will be displayed on the Details of Shareholdings screen.

Note: The following companies must not provide shareholder addresses:
Private and Public companies; not traded on a regulated market with an Annual Return made-up-date on or after 1/10/08

8.6 How do I add a new shareholding?

In the Details of Shareholdings, select the 'Add additional Shareholders' button and complete the shareholders name, address (if applicable), share class, number of shares and the date they were purchased (acquisition date).

8.7 How do I add a new joint shareholding

In the Details of Shareholdings select the 'Add new joint shareholder' link and provide details of the joint shareholders name and address (if applicable).

8.8 How do I remove a joint shareholder?

In the Details of Shareholdings select the 'Transfer out' button and select the Remove Joint Shareholder option next to the individuals name.

8.9 How do I transfer a shareholders shares?

In the Details of Shareholdings select 'Transfer out' button.

Input the Number and date that the shares were transferred and Submit.

To allocate these shares to a current shareholder select 'Update' and increase the number of shares.

To allocate these shares to a new shareholder select the 'Add/update other shareholders' button and complete the shareholders name, address (if applicable), share class, number of shares and the date they were purchased (acquisition date).

8.10 I have wrongly added a joint shareholder to a shareholding. What do I do?

Within the Annual Return option, in the Details of Shareholdings select the Transfer / Remove button, and the Remove Joint Shareholder option next to the individuals name.

The joint shareholder will then be removed.

8.11 How do I add details of shareholders who are not listed?

In the Details of Shareholdings, select the 'Add/update other shareholders' button and complete the shareholders name, address (if applicable), share class, number of shares and the date they were purchased (acquisition date).

This includes any persons or corporate bodies who were shareholders of the company since the date of the annual return.

8.12 How do I add details of individuals who are no longer shareholders but were during the dates of this Annual Return?

Within the Annual Return option, in the Details of Shareholdings select the 'Add / update other shareholders' button and complete the shareholders name, address, share class, number of shares.

This includes any persons or corporate bodies who were shareholders of the company since the date of the annual return.

8.13 What is the acquisition date?

The acquisition date is the date the shares were obtained by the shareholder.

8.14 There are no Shareholdings or Shareholders displayed for the company?

If there are no details of shareholdings being displayed, for example this may be the company's first Annual Return, firstly select the 'Update' button and provide the details of the share class and number.

Then add the Shareholders by clicking on the 'Add additional Shareholders' link and provide the shareholders details.

8.15 Why has my paper filed Annual Return & 88(2) not updated the capital & shareholders information on my Annual Return?

As from the 1st April 2006 all paper filed company information regarding capital & shareholders (eg 88(2)’s & 363’s) will be placed on our records, however the information will not be updated on future Annual Returns.

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9 Confirmation Section

9.1 What does the Confirmation screen show?

The Confirmation screen provides details of all the changes made to the company data within the WebFiling session. Where applicable the form types they relate to are also displayed e.g. Change of Registered Office address (Form 287) as the changes are shown as this form on the public record. Please note that applications to join or leave the PROOF scheme are not placed on the public record.

To amend any of the changes on the Annual Return click on any of the left-hand tabs to return to the section required.

9.2 On the Confirmation screen I can see I have made a mistake on my Annual Return. What do I do?

To amend any of the changes you made to the Annual Return, or to amend any of the associated forms, click on any of the left-hand tabs to return to the section required and amend the company data as required.

10 Contact Details

10.1 What is the email address displayed on the Contact Details screen?

The email address displayed on the Contact Details screen is the address linked to the Security Code.

This email address is used firstly to confirm that your information has been received by Companies House and secondly an email is sent to confirm whether the data has been accepted or rejected with the reasons why.

10.2 Must I provide an alternative an alternative contact name and telephone number?

The alternative contact name and telephone number are optional.

The details will only be contacted if there is query on the information filed.

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11 Payment

11.1 How much does the system cost?

To submit your Annual Return document the fee is £15.

All other forms are free of charge.

This change can also be made at the same time as you complete the company's Annual Return using WebFiling. From the Main Menu, select the 'Complete an Annual Return' option. As you work through the form, you will be able to terminate the secretary's appointment and a Form 288b will be created when you submit your Annual Return to Companies House.

15.2 How do I terminate a Director's appointment?

Termination of a Director's appointment is notified to Companies House on a Form 288b.

Select Form 288b from the Company Details menu.

From this screen click on the Terminate Appointment link next to the Director's name.

Complete the resignation date and 'Submit'

This change can also be made at the same time as you complete the company's Annual Return using WebFiling. From the Main Menu, select the 'Complete an Annual Return' option. As you work through the form, you will be able to terminate the director's appointment and a Form 288b will be created when you submit your Annual Return to Companies House.

15.3 The date of termination input has not been accepted?

The date of the appointment's termination can not be in the future, and must not precede the date of incorporation.

15.4 The person who has resigned was both a Director and a Secretary, can I terminate both appointments together?

No. You will need to terminate the appointment for each appointment individually.

15.5 What can I do if I have terminated an appointment for the wrong director / secretary.

The appointment that has been terminated should be displaying an 'Undo last change' button. Click on Undo, and the data displayed should change back to the original details.

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16 Change Particulars for a Director or Secretary (Form 288c)

16.1 How do I change the personal or address details of a Director / Secretary?

A Director and / or Secretary's details are changed on a Form 288c.

Select From 288c from the Company Details menu.

From this screen click on the Change Details button next to the person's name and address.

Complete the new name / address details, add the date of change and select 'Submit'.

This change can also be made at the same time as you complete the company's Annual Return using WebFiling. From the Main Menu, select the 'Complete an Annual Return' option. As you work through the form, you will be able to change director's or secretary's details and forms 288c will be created when you submit your Annual Return to Companies House.

16.2 The automatic postcode address is not the address I require?

All the address lines of the automatic address can be overtyped with the address you require.

16.3 What is a Service Address?

A service address is an address that can be used by an individual instead of their residential address.

This has been granted by a Confidentiality Order under the provisions of section 732B of the Companies Act.

16.4 What is a Confidentiality Order?

A Confidentiality Order can be granted under the provisions of section 732B of the Companies Act and entitles an individual to provide a service address instead of a residential address.

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17 Change in Situation or Address of Registered Office (Form 287)

17.1 What is the registered office address?

The registered office address is the 'home' of the company to which all official documents, notices and court papers have to be sent by law. The registered office address can be anywhere in England or Wales (or Scotland if the company is registered there).

When a company changes its registered office address the new address must be notified to Companies House on Form 287.

17.2 How do I change the company's registered office address?

The company's registered office address can be changed on a Form 287

Select Form 287 from the Company Details menu.

Complete the new address details and select Submit.

This change can also be made at the same time as you complete the company's Annual Return using WebFiling. From the Main Menu, select the 'Complete an Annual Return' option. As you work through the form, you will be able to change the registered office address and a Form 287 will be created when you submit your Annual Return to Companies House.

17.3 The automatic postcode address is not the address I require?

All the address lines of the automatic address can be overtyped with the address you require.

17.4 Can the Registered Office Address of a company be anywhere?

For companies that have the prefix SC to the company number the address must be in Scotland.

For companies that have the prefix 0 to the company number the address must be in England or Wales.

17.5 The current address displayed is incorrect what do I do?

Enter the postcode and expand.

Complete the new address details, overtype the address displayed if required and select 'Submit'.

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18 Change in Location of Register of Members (Form 353)

18.1 What is the Register of Members?

The Register of Members is the legal record of all the members and share transactions in the company.

The Register is normally kept at the registered office but may be kept at an alternative address as long as Companies House are informed on a Form 353.

18.2 How do I inform Companies House of the location or change in location of the Register of Members?

The Form 353 is submitted to Companies House to inform of the location, or change in the location of the Register of Members.

This change can also be made at the same time as you complete the company's Annual Return using WebFiling. From the Main Menu, select the 'Complete an Annual Return' option. As you work through the form, you will be able to change the location of the Register of Members and a Form 353 will be created when you submit your Annual Return to Companies House.

18.3 The automatic postcode address is not the address I require?

All the address lines of the automatic address can be overtyped with the address you require.

18.4 Can the address of the Register of Members be anywhere?

For companies that have the prefix SC to the company number the address must be in Scotland.

For companies that have the prefix 0 to the company number the address must be in England or Wales.

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19 Change Location of Register of Members in a Non-Legible Format (Form 353a)

19.1 What is the Register of Members in a non-legible format?

The Register of Members in a non-legible format is the legal record of all share transactions in the company which is held in a format other than paper.

The Register is normally kept at the registered office but may be kept at an alternative address as long as Companies House are informed on a Form 353a.

19.2 How do I inform Companies House of the location or change in location of the Register of Members in a Non-Legible Format?

The Form 353a is submitted to Companies House to inform of the location, or change in the location of the Register of Members in a non-legible format.

19.3 The automatic postcode address is not the address I require?

All the address lines of the automatic address can be overtyped with the address you require.

19.4 Can the address of the Register of Members in a non-legible format be held anywhere?

For companies that have the prefix SC to the company number the address must be in Scotland.

For companies that have the prefix 0 to the company number the address must be in England or Wales.

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20 Change Location of Register of Debenture Holders (Form190)

20.1 What is the Register of Debenture Holders?

The Register of Debenture Holders is the legal record of all debenture holders in the company.

20.2 How can I change the location of the Register of Debenture Holders?

The Register is normally kept at the registered office address but may be kept at an alternative address as long as Companies House are informed on a Form 190.

This change can also be made at the same time as you complete the company's Annual Return using WebFiling. From the Main Menu, select the 'Complete an Annual Return' option. As you work through the form, you will be able to change the Register of Debenture Holders and a Form 190 will be created when you submit your Annual Return to Companies House.

20.3 The automatic postcode address is not the address I require?

All the address lines of the automatic address can be overtyped with the address you require.

20.4 Can the address of the Register of Debenture Holders be anywhere?

For companies that have the prefix SC to the company number the address must be in Scotland.

For companies that have the prefix 0 to the company number the address must be in England or Wales.

20.5 Do I need to complete the description of the class of debentures?

The description of the class of debentures is an optional field.

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21 Change Location of Register of Debenture Holders in a non-legible format (Form190a)

21.1 What is the Register of Debenture Holders in a non-legible format

The Register of Debenture Holders is the legal record of all debenture holders in the company held in a format other than paper.

The Register is normally kept at the registered office but may be kept at an alternative address as long as Companies House are informed on a Form 190

21.2 How do I inform Companies House of the location or location change of the Register of Debenture Holders in a Non-Legible Format?

The Form 190a is submitted to Companies House to inform of the location, or change in the location of the Register of Debenture Holders in a non-legible format.

21.3 The automatic postcode address is not the address I require?

All the address lines of the automatic address can be overtyped with the address you require.

21.4 Can the address of the Register of Debenture Holders in a non-legible format be held anywhere?

For companies that have the prefix SC to the company number the address must be in Scotland.

For companies that have the prefix 0 to the company number the address must be in England or Wales.

21.5 Do I need to complete the description of the class of debentures?

The description of the class of debentures is an optional field.

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22 Return of allotments of shares (excluding non-cash) 88(2)

22.1 What is the form 88(2)?

The form 88(2)(Revised 1988) is submitted to Companies House as a return of allotments of shares.

22.2 What are the dates allotted?

This is the date of when the company agreed to allocate shares to a shareholder.

22.3 Are the allotted dates mandatory?

The date when the shares were 'allotted from' is mandatory, however the dates the shares were 'allotted to' is optional.

22.4 What is the class of share?

The class of share is the name attached to the share e.g. ordinary, preference, redeemable etc.

22.5 What is the currency?

The currency is that of the shares allotted e.g. sterling, Euros, etc.

22.6 What are the legacy currencies?

The legacy currencies are those in circulation before the Euro in Austria, Finland, Italy, Belgium, France, Luxembourg, Germany, Greece, The Netherlands, Spain, Ireland and Portugal.

22.7 What is the 'value of shares'?

The value of shares is the face value of each share e.g. 1.00

22.8 What is the 'number of shares'?

The number of shares is the total of individual shares e.g. 100

22.9 What is the 'amount paid on each share'?

The amount paid on each share is the number of shares multiplied by the value of each share e.g. 100 x 1.00 = 100.00

22.10 If I have more than one currency how do I enter it?

If you have more than one currency select the 'Add new shares allotted' link and complete the share details with one currency and submit.

These currency details will be displayed on the allotments

screen. Select the 'Add new shares allotted' link again and add the details of the next currency and Submit.

This currency will also be displayed on the allotments screen.

22.11 If I have more than one share class how do I enter it?

If you have more than one share class select the 'Add new shares allotted' link and complete the share details with the share class and submit.

These share class details will be displayed on the allotments screen.

Select the 'Add new shares allotted' link again and add the details of the next share class and Submit.

This share class will also be displayed on the allotments screen.

22.12 How do I enter a shareholder?

When the shares allotted details have been entered the shareholder details can be added.

Select the 'Add shareholding to this class' link and provide the shareholders information.

Select 'Submit' and the shareholders details will be displayed with the share details.

22.13 How do I add a joint shareholder?

To add joint shareholders firstly add a shareholder to the share class.

When the allotments screen is displayed next to the shareholders name will be an 'Add a joint shareholder' link. Select the link, add the details of the joint shareholder and Submit.

The shareholders will be displayed as joint on the allotments screen. Using the WebFiling service a maximum of 10' joint shareholders can be added to a single shareholding.

22.14 How do I add more shareholders?

To add more' shareholders select the 'Add a shareholder to this class' link and provide the shareholders information. Select 'Submit' and the shareholders details will be displayed with the share details.

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23 Increase in nominal capital (with resolution) 123

23.1 What is the nominal capital?

The nominal capital is the total value of the number of shares.

23.2 What is the currency?

A company can have its share capital in any currency it wishes, however a PLC must have at least '50,000 as Authorised and the same as Issued Capital if it is trading.

A company can not convert one currency to another directly. The company must repurchase its shares and set up a new authorised capital in the foreign capital by filing a Form 123 and the resolution. The company then issues the shares in the foreign currency on a Form 88(2).

23.3 What is the legacy currency?

The legacy currencies are those in circulation before the Euro in Austria, Finland, Italy, Belgium, France, Luxembourg, Germany, Greece, The Netherlands, Spain, Ireland and Portugal.

23.4 What must be entered in the conditions box?

In the 'conditions box' the conditions subject to which the new shares have been issued or are to be issued must be entered.

23.5 What is a resolution?

A resolution informs Companies House of an agreement or decision made by the directors or members of a company.

A resolution is used for all matters unless the Companies Act or the company's articles of association require another type of resolution.

When a Resolution is passed the company is bound by it.

23.6 What is the resolution date required on the Form 123?

The resolution date is the date when the directors or members of a company made the resolution.

The date is a mandatory field.

23.7 Why can't I enter a future resolution date?

The resolution date can not be entered as a future date.

The company decision will have been agreed prior to the form 123 being completed.

23.8 On the Special Resolution what type of general meeting can be entered?

The meeting type that can be entered can be either an Extraordinary or an Annual General Meeting.

23.9 What is an Annual General Meeting?

Every company must hold at least once a year, in addition to any other meetings, a specific meeting called in the notices the annual general meeting.

23.10 The automatic postcode address is not the address required, what do I do?

All the address lines of the automatic address can be overtyped with the address you require.

23.11 The Authorised Share Capital is not what I expected, can I continue?

Yes. The data will be submitted and checked at Companies House to confirm it is not an error. Companies House will contact you if there is a query.

23.12 What is the number of shares?

The number of shares is the total of individual shares e.g. 100. It only applies to the increase.

23.13 What is the amount?

The amount is the number of shares multiplied by the value of each share e.g. 100 x '1 = '100

The amount must be equal to the sum of 'increased by' and 'registered'.

23.14 What is the value of shares?

The value of shares is the face value of each share e.g. '1. It only applies to the increase.

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24 Change of Accounting Reference Date (Form 225)

24.1 What is an Accounting Reference Date?

The Accounting Reference Date is the companys financial year-end. It also determines when the accounts are due for delivery to Companies House.

24.2 What is a form 225?

You must complete a form 225 if you wish to change your Accounting Reference Date.

24.3 Do I have to change my Accounting Reference Date?

You do not have to change your Accounting Reference Date; its only if you need to prepare accounts to a different date than you already have.

24.4 How long can I extend my Accounting Reference Period for?

You can extend to a maximum period of 18 months.

e.g.
Previous Period: 30/05/2004
Day after 31/05/2004 (beginning of new period)
Current Period 30/05/2005
Cannot extend 30/05/2005 to a date greater than 30/11/2005

For first accounts you can only extend the period for 18 months from the date of incorporation.

e.g.
Date of Incorporation: 10/09/2004
Period given: 30/09/2005
Cannot extend to a date greater than 09/03/2006

24.5 Whats the minimum period I can shorten to?

There is no minimum period that you can file accounts to. You can shorten the period to any length of time.

24.6 What is my current Accounting period?

This is the date your current years accounts will end on. This date is displayed on the company details screen on the Web Check service.

24.7 What is an immediately previous accounting period?

The immediately previous accounting period is the made up date of last years accounts.

24.8 Ive already shortened my Accounting Reference Date in the last five years. Can I shorten it again?

Yes, you can shorten your Accounting Reference Date as many times as you like.

24.9 I have extended my Accounting Reference Date last year. Can I extend it again?

You can only extend your Accounting Reference Date once in five years, unless you qualify for one of the exemptions set out in note C i.e.

1. the company is subject to an administration order, or
2. you have specific approval of the Secretary of State, or
3. you are extending the company's accounting reference period to align with that or a parent or subsidiary undertaking established in the European Economic Area.

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26 Company Accounts

26.1 Which type of accounts can I file ?

Using the WebFiling service you can file Dormant Company Accounts (DCA) accounts, and audit exempt abbreviated accounts. These accounts should be an exact copy of the accounts already approved and signed on behalf of the company’s board of directors.

26.2 When can I file them (i.e. service availability)?

The WebFiling service is available Monday to Saturday, 7am to 12 midnight UK time

26.3 Why can’t I file on Sundays?

The service is unavailable on Sundays to allow Companies House to perform maintenance and development work on the system. This is not possible at other times due to the large amount of updated information that needs to be made available each day. This is updated between the hours of Midnight and 7am daily leaving only Sundays available for development work and to provide enhanced facilities

26.4 When should I file?

You should file your accounts as soon as you are able to do so. Please note that the system is closed on Sundays. Therefore, any accounts due to be filed on a Sunday should be filed on Saturday or earlier to avoid a late filing penalty.

26.5 Where can I find more information on accounts?

For general information on accounts from the Companies House homepage select from the ‘Information and guidance’ the option ‘Filing your accounts’. This provides a guide to accounts and accounting reference dates.

26.6 How can I file my accounts?

• Firstly, you are obliged to prepare accounts, get them approved by the board of directors and signed on behalf of the board by a director of the company.
• Register for the WebFiling Service
• From the Menu screen choose Dormant Company Accounts (DCA) or audit exempt abbreviated accounts.
• Ensure that your company meets the criteria provided to submit these accounts
• Download the Adobe Acrobat reader
• From the template screen click to continue to download your accounts template
• The template will be downloaded to your PC
• Complete the template, save and upload the accounts to Companies House.

You will receive a email to confirm that Companies House have received the accounts.

26.7 Do I need any software to download the accounts templates?

Yes. You will need Adobe Reader

Customers have experienced problems with certain versions of Adobe Acrobat Reader when completing the WebFiling accounts templates. If you experience problems with a version of Adobe Acrobat Reader whilst using the templates please contact us. We are currently investigating these problems with Adobe.

In the meantime we recommend the use of Adobe Reader version 8.1.3 for Macintosh/Windows users and version 9 for Windows users which are available to download from the Adobe website;

The minimum system requirements to use Adobe are:

Adobe Reader 9 system requirements:

Windows

• Intel® 1.3GHz processor
• Microsoft® Windows 2000 with Service Pack 4, Windows Server® 2003; Windows XP Professional, Home Edition, or Tablet Edition with Service Pack 2 or 3, Windows Vista® Home Basic, Home Premium, Business, Ultimate, or Enterprise with or without Service Pack 1
• 128MB of RAM (256MB recommended)
• 335MB of available hard-disk space
• Microsoft Internet Explorer 6.0,6.0 with Service Pack 1, or 7.0; Firefox 2.0 or 3.0

Macintosh

• PowerPC® G4, G5 or Intel® processor
• Mac OS X v.10.4.11 - 10.5.5
• 128MB of RAM (256MB recommended)
• 405MB of available hard-diskspace
• Safari 2.0.4 or later

Adobe Reader 8.1.3 system requirements:

Windows

• Intel Pentium® III or equivalent processor
• Microsoft® Windows 2000 with Service Pack 4, Windows Server® 2003; Windows XP Professional, Home Edition, or TabletC Edition with Service Pack 2 or 3, Windows Vista® with or without Service Pack 1
• 128MB of RAM (256MB recommended for complex forms or large documents
• 170MB of available hard-disk space
• Microsoft Internet Explorer 6.0, or 7.0, Firefox 1.5 or 2.0, Mozilla 1.7, AOL 9

Macintosh

• PowerPC® G3, G4, G5 or Intel® processor
• Mac OS X v.10.4.11 - 10.5.5
• 128MB of RAM (256MB recommendedi for complex forms or large documents)
• 170MB of available hard-diskspace
• Safari 2.0.2

Linux

• 32-bit Intel Pentium processor or equivalent
• LSB (Linux Standard Base 3.1) compliant systems including Red Hat® Linux WS 5, SUSE® Linux Enterprise Desktop (SLE 10, and Ubuntu 6.10
• GNOME or KDE Desktop Environment
• 512MB of RAM (1GB recommended)
• 125MB of available hard-disk space (additional 75MB required for all supported font packs)
• GTK+ (GIMP Toolkit) user interface library, version 2.6 or later
• Firefox 1.5 or later, Mozilla 1.7.3 or later

Solaris

• UltraSPARC® or UltraSPARC IIIi®
• Solaris 9 or 10
• GNOME or KDE Desktop Environment (GNOME only for Solaris 10
• 512MB of RAM (1GB recommended)
• 175MB of available hard-disk space (additional 75MB required for all supported font packs)
• GNU C library (glibc) version 2.3 or later
• GTK+ (GIMP Toolkit) user interface library, version 2.6 or later (on Solaris 10; also works with GTK 2.4.9)
• Firefox 1.5 or later, Mozilla 1.7.3 or later
• OpenGL library
• OpenSSL 0.9.7, OpenLDAP, and CUPS libraries
• libstdc ++ library

26.8 What are the templates?

The Dormant Company Accounts (DCA) and Audit Exempt Abbreviated accounts templates are ‘intelligent forms’ that can be downloaded to your PC. The user can save it and return to it any number of times before submitting the accounts data online to Companies House. The templates feature in-built checks to help you avoid calculation errors or omissions.

26.9 Why can’t I send you a PDF attachment?

We can’t accept PDF attachments because they don’t comply with the formal direction under section 707B of the Companies Act 1985. This specifies how accounts may be sent to the registrar and authenticated.

If you do submit your accounts as a PDF or Word document attached to an email, we will print them, reject them on our computer systems and return them to you.

26.10 Can I use the same authentication code as my annual return?

Yes. Once an authentication code has been obtained, then that code can be used to file any document using either the Web Filing service or an approved software package.

26.11 When will I be able to file other accounts?

A further phase of the e-accounts project is planned for the coming year to develop options that enable companies to file other accounts types electronically as well, notably group and full accounts. For the time being these accounts types must still be delivered to us on paper.

26.12 I submitted my accounts on paper – rejected – can I resubmit electronically (& vice-versa)?

Provided the accounts haven’t been accepted, a company can reverse the decision if they have been filed on paper or electronically (i.e. if submitted on paper and rejected, they can then resubmit electronically, and vice versa).

26.13 How do I sign my document?

The company authentication code will act as the signature on the document. An electronic document cannot be physically signed, so the requirement for a director to sign the accounts on behalf of the board is satisfied by sending the company authentication code to Companies House.

26.14 Do I have to keep a paper copy?

Yes, copies of all company documentation must be kept for a minimum of 10 years.

26.15 Can I print a paper copy of my accounts?

When you have completed your accounts template you can then use the print button on the form to print a final copy for your records. After this final printed copy of the accounts has been approved and signed on behalf of the board, the ‘submit’ button can be pressed to electronically send the accounts to Companies House.

26.16 Why do I have to download a template, I’d rather it be onscreen?

Given the complexity of accounts, it was felt that to complete them on-line would take too long, and may require more than one person to complete different parts. Using the template allows the user to save the document locally, and complete within their own time. Once completed a print of the finalised accounts can be kept for reference purposes.

26.17 My computer does not meet the minimum requirements for adobe Reader 7. 0. How can I file my accounts electronically?

You are unable at present to file your accounts electronically using WebFiling. You can use commercially available software that has been approved by CH to submit your accounts electronically. If you do not have access to this software then you have to file on paper. Companies House is currently developing PDF templates for use with older version of the Adobe Reader and these will be available later this year.

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28 PROOF Scheme

28.1 What is PROOF?

PROOF is Protected Online Filing. It enables companies to protect themselves from unauthorised changes to their company’s record as it prevents the filing of certain paper forms. These include documents for an appointment/termination/change of particulars of company officers and the change of the registered office.

Once you have successfully joined the scheme, Companies House will reject any paper versions of these forms and send them back to the registered office address. This will help ensure that any changes made have been registered by the company itself.

28.2 How do I register my company for PROOF?

The PROOF scheme is now available online. To join, you simply need to agree to the Terms and Conditions and choose ‘Join PROOF'. Following the confirmation screen, you can proceed to the WebFiling menu for filing documents.

Once your company is in the PROOF scheme, you can be assured that attempts to file the following forms on paper will be rejected:
- annual return
- change of registered office address
- appointment, termination or change of particulars of company officer

28.3 How do I know if my company is already registered for PROOF?

You can view your company’s PROOF Status on the WebFiling Menu Screen. There is a new box on the right hand side which displays whether your company is registered for PROOF or not. (Please note that applications to join or leave PROOF in the last 48 hours may not have yet been applied.)

28.4 How do I leave the PROOF scheme?

You can leave the PROOF scheme by selecting the ‘Leave PROOF here’ link in the PROOF Status box on the Menu screen. Leaving the PROOF scheme means that your company will no longer be protected against fraudulent filings on paper.

28.5 What forms are covered by the PROOF scheme?

The following forms are all within the PROOF scheme and, if filed on paper, will be rejected:

- annual return (363)
- change of registered office address (287)
- appointment, termination or change of particulars of company officer (288a, 288b, 288c)

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