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The accounts sent to HMRC are in support of the corporation tax return. That is used to determine your tax liability. You have other obligations with Companies House.
Each year you must file accounts within nine months of the year end. These can be abbreviated and do not have to be the full statutory accounts demanded by HMRC. You also have to file an annual return at Companies House but I assume you have already done this?
The government is working on a system whereby you can make one submission for both. I find it difficult to see how this will work since all small companies I know file different sets of figures to each place.
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