If you are preparing company accounts and the Company Tax Return (CT600), whether using the Small Company Accounts or Micro-Entity Accounts format, which address should be used for filing after a business move? Determining the correct filing address is a very common and important question.

“Should I use the old address (during the accounting period) or the new address (at filing date)?”

Let’s break it down with a real example.

Example Scenario (Very Common)

• Year end: 31 August 2025
• Filing deadline: 1 May 2026
• Accounts prepared: March 2026
• Address changed in February 2026 (from Address A → Address B)
• Filing planned: April or May 2026

So which address goes on the accounts and CT600?

The Correct Answer (Simple & Clear)

You should use the NEW address (Address B).

Why This Is the Correct Approach

Under Companies Act 2006, every company must always have a current registered office. This is:

• The official legal address
• Where HMRC and Companies House send letters
• Where legal documents are served

Once you update your address with Companies House, the new address becomes your only valid registered office.

There is no concept of:

• “Registered office during the accounting period” ❌
• “Historical registered office for filing” ❌

Only:

• Current registered office at the time of filing

What About Accounts vs Tax Return?

Company Accounts

Accounts are issued at a later date (e.g. April 2026), so they reflect:

• The company details at the time they are approved and signed

That means Address B

Corporation Tax Return (CT600)

Filed with HM Revenue & Customs, which uses:

• Your current company details
• Linked to Companies House records

Again, Address B

Why Using the Old Address Can Cause Problems

If you use Address A (old address):

• HMRC letters may go to the wrong place
• Companies House notices could be missed
• Legal documents might not reach you
• You risk penalties or compliance issues

Even worse:

You are effectively publishing an address where your company no longer exists

Key Rule (Remember This)

Company address in filings = current registered office at filing date (NOT year-end)

If you searched something like:

• “company address change before filing accounts UK”
• “which address to use CT600 old or new address”
• “registered office change after year end what address in accounts”
• “HMRC company address wrong what to use”
• “Companies House address change before filing accounts”

This is exactly the issue you’re dealing with.

Need Help Getting It Right?

Address changes seem simple, but they often affect:

• Accounts disclosures
• Corporation Tax filings
• Companies House records
• Deadlines and penalties

If you want everything handled correctly — from accounts to CT600 filing and compliance checks — we can take care of it for you, end-to-end.

Reach out today and let us make your filings accurate, compliant, and stress-free.

Seek Professional Support from a UK Accountant

If you have questions or would like to assess whether your company is reporting correctly, no matter filing address, dates or formats, please contact us. We’re here to help you navigate the process confidently. Choosing the right reporting format isn’t just a paperwork decision — it’s a strategic one that impacts tax efficiency, legal risk, and your long-term business direction. Don’t rely on guesswork or generic advice found online. At Elaga Accountancy , our experienced team can help you evaluate your specific circumstances and determine the most suitable structure for your goals — whether you're just starting out or planning to scale. From compliance to strategy, think of us as your trusted financial partner — guiding you toward clarity, confidence, and long-term success.

***Contact us to learn more.

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