Where incorrect information has been recorded in filed accounts a correction is required.

Companies House are able to accept amended accounts via post or in some cases online. 

If you are a Subscriber using your own presenter code, you may be able to use Inform Direct to electronically file revised accounts. You can upload an iXBRL tagged accounts file to Inform Direct (containing the amended company accounts) and authorise us to electronically submit them to Companies House. If you use this service, you are responsible for ensuring the iXBRL file upload contains all the data Companies House require to be included in a set of amended company accounts. See: How do I upload and file IXBRL company accounts. 

If you are not a Subscriber using your own presenter code, or do not have access to accounting software that will produce an iXBRL tagged company accounts file, you can paper file the amended accounts with Companies House.

Documents relating to the previously submitted accounts via Inform Direct will be available in Documents & reports at the top of your screen or on the Companies House filing history. 

When submitting the amended or corrected accounts they must be for the same period as the original accounts.

To resubmit a corrected set of accounts please review the requirements below. 

You must clearly say in your new accounts that they:

• replace the original accounts
• are now the statutory accounts
• are prepared as they were at the date of the original accounts

You should also write “amended” on the front so that Companies House know your accounts are not a duplicate of the originally submitted set. 

The original accounts filing will remain on the company filing history with a note to confirm a corrected set were filed at a later date. 

Companies House also state that in the event it is just a section of the accounts which need adjusting you need to send a note saying what’s been changed. The note must be signed by a director and filed with a copy of the original accounts.