UK Statutory Instrument 2008 United Kingdom

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

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At a glance

Enforced by

Companies House, FRC

What's here

14 compliance obligations, 1 practical guide · 5 journeys

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

Director or Officer 14

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Respond to a Corporation Tax penalty or enquiry

1 step

File your first Corporation Tax return

1 step

Corporation Tax quick compliance check

1 step

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Mentioned in related content

1 guides

File your Company Tax Return (CT600)

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Directors and Officers also bound by 224 other Acts (top 5 shown)

Insolvency (England and Wales) Rules 2016 2016 75 duties
Companies Act 2006 2006 63 duties
Insolvency Act 1986 1986 46 duties
CCBSA 2014 2014 22 duties
CAICEA 2004 2004 18 duties

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — INTRODUCTION

No sections of this Part have been ingested yet.

Part 2 — FORM AND CONTENT OF ACCOUNTS

s.006

Companies Act individual accounts: insurance companies

Prepare and label insurance company annual accounts Director or Officer
Prepare insurance company accounts in the required format Director or Officer

s.007

Information about related undertakings (Companies Act or IAS individual or group accounts)

Disclose information about related companies in your accounts Director or Officer
Include required related‑undertaking disclosures in your accounts Director or Officer

s.009

Companies Act group accounts

Prepare group accounts according to specialized format and content rules Director or Officer
Prepare group accounts in the Schedule 6 format Director or Officer

Part 3 — DIRECTORS' REPORT

s.010

Directors' report

Include required disclosures in your annual Directors' report Director or Officer
Prepare directors’ report with required disclosures Director or Officer

Part 4 — DIRECTORS' REMUNERATION REPORT

s.011

Directors' remuneration report (quoted companies ...)

Prepare and publish a detailed Directors' Remuneration Report Director or Officer
Prepare directors’ remuneration report with required Schedule 8 information Director or Officer

Part 5 — INTERPRETATION

Browse 2 other sections in this Part — procedural / definitional / commencement

s.012

Definition of “provisions”

s.013

General interpretation

Part 6 — REVIEW

Browse 1 other section in this Part — procedural / definitional / commencement

s.014

Review

Schedules

s.001

COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES

Prepare annual individual accounts using the prescribed formats Director or Officer
Prepare company accounts using standard formats and headings Director or Officer

s.003

INSURANCE COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

Prepare annual accounts in the prescribed format for insurance companies Director or Officer
Prepare insurance company accounts in the required statutory format Director or Officer

Browse 4 other Schedules — structural / supplementary

s.002

BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

s.004

INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING COMPANIES ACT OR IAS ACCOUNTS

s.005

INFORMATION ABOUT BENEFITS OF DIRECTORS

s.008

QUOTED COMPANIES ...: DIRECTORS’ REMUNERATION REPORT

Read the full Act on legislation.gov.uk

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

Companies House

Primary

Registration and regulation of UK companies. Maintains the public register of companies, enforces filing requirements for annual accounts and confirmation statements. Gateway …

FRC

Financial Reporting Council

Regulates auditors, accountants, and actuaries. Sets UK Corporate Governance Code and Stewardship Code. Monitors corporate reporting and audit quality. Planned to become …