Guide · Your company

Companies House filings and deadlines for block management companies

What an RTM company, RMC or freehold company must file at Companies House, and when: the confirmation statement, accounts, director changes and ID checks.

Last reviewed 22 October 2026 by Phil, founder3 min readPlain text (Markdown)

The short answer

Every block management company must file a confirmation statement at least once a year, within 14 days of the end of each review period, and annual accounts within 9 months of its year end (21 months after incorporation for a longer first period). Changes of director must be filed within 14 days, and since 18 November 2025 every director must have verified their identity with Companies House. The company must also tell HMRC if it becomes active for Corporation Tax.

Key facts

Confirmation statement: at least every 12 months, filed within 14 days of the end of the review period.
Accounts: within 9 months of the year end; first accounts within 21 months of incorporation if the first period is longer than a year.
Director appointments and resignations: within 14 days.
Identity verification has been a legal requirement for directors since 18 November 2025.
Members can ask to inspect the register of members; the company must respond within 5 working days.
Tell HMRC within 3 months if the company becomes active for Corporation Tax.

The yearly calendar

What	When	Law
Confirmation statement	At least every 12 months; file within 14 days of the end of each review period	CA 2006 s.853A
Annual accounts	Within 9 months of the year end	CA 2006 s.442
First accounts	Within 21 months of incorporation, if the first period is longer than 12 months	CA 2006 s.442
Corporation Tax	If the company is active: tell HMRC within 3 months and file returns	HMRC

As things change

New or departing directors: file within 14 days (s.167G). A new director must have verified their identity first.
Registered office: file the change. The address must be somewhere documents can be delivered and acknowledged.
People with significant control (PSCs): anyone holding more than 25% of the votes is a PSC. This is common in blocks of three or fewer flats, where each member may hold a third of the votes. File their details.
Registered email address: keep it up to date. Companies House uses it for official messages.

Identity verification

Since 18 November 2025, identity verification has been a legal requirement for company directors. New directors verify before they're appointed. Existing directors give their personal code as part of the company's next confirmation statement, and Companies House won't accept the statement until every director has verified. The main free route is GOV.UK One Login.

Records the company keeps itself

Since 18 November 2025, companies no longer keep their own registers of directors or PSCs: Companies House holds that information. The company must still keep:

the register of members, which members can inspect free of charge (the company must comply within 5 working days of a request);
minutes and resolutions of general meetings, and records of directors' decisions, for at least 10 years.

Corporation Tax and dormancy

Service charges held on trust are outside the company's Corporation Tax, because the company isn't beneficially entitled to them.
HMRC may treat a block management company as dormant for Corporation Tax if it only manages the property and makes no profit. Tell HMRC using the dormancy service.
Being dormant for HMRC isn't the same as being dormant for Companies House accounts. For Companies House, a company is only dormant if it had no significant accounting transactions, which is unlikely once it collects service charges.
Income the company keeps for itself (for example, fees for consents or sale packs) can make it active for Corporation Tax.

Fees and penalties

Companies House charges a fee for the confirmation statement and for incorporation; check the current fees on GOV.UK. Filing accounts late brings an automatic penalty, and not filing the confirmation statement is an offence that can lead to the company being struck off. Put the dates in a shared calendar with reminders a month ahead.

This is general information, not legal advice. Every building and lease is different. For free initial advice, contact LEASE (The Leasehold Advisory Service): https://www.lease-advice.org/

Questions people ask

What does an RTM company have to file at Companies House each year?

A confirmation statement at least once every 12 months, and annual accounts. It must also file changes, such as new or departing directors and a new registered office, as they happen.

Can our RTM company or RMC file dormant accounts?

Only if it has had no significant accounting transactions in the year. A company that collects and spends service charges may not qualify, even if HMRC treats it as dormant for Corporation Tax. Ask your accountant which accounts the company should file.

Do RTM companies pay tax?

Service charges held on trust aren't the company's income for Corporation Tax. But income the company keeps for itself, such as fees for consents or interest on its own money, can be taxable, and interest on the trust money may be taxable as trust income. Tell HMRC if the company becomes active.