Late Filing Company Accounts: Penalties and Solutions
Late Filing Company Accounts: Penalties & Solutions
Missed your Companies House accounts deadline? Understand the fines, find out whether you can appeal and discover the fastest practical steps to get your company back on track.
A late filing penalty can start at £150 and reach £1,500 for a private limited company — or double when accounts are late in two successive financial years.
Standard Companies House penalties for private limited companies. Separate HMRC penalties may apply to late Corporation Tax Returns. Figures checked October 2026.
What happens if you file company accounts late?
If your UK limited company's annual accounts reach Companies House after the statutory deadline, the company normally receives an automatic financial penalty. The amount depends on how late acceptable accounts are delivered, whether the company is private or public, and whether its accounts were also filed late in the preceding financial year.
What you need to know immediately
Filing late is better than not filing at all. Submitting acceptable overdue accounts can prevent the company moving into a higher penalty band and reduce the risk of further enforcement.
Paying a penalty does not remove the obligation to file. Companies House accounts and HMRC Corporation Tax Returns are separate submissions with separate deadlines and potential penalties.
If you are unsure whether your accounts are overdue, check the company's filing history and next accounts due date on the Companies House register.
Companies House late filing penalties explained
These statutory penalty bands apply to late annual accounts. The penalty is determined by the length of delay after the filing deadline, not by the company's turnover or profit.
| Delay after deadline | Private company / LLP | Public company |
|---|---|---|
| Not more than 1 month | £150 | £750 |
| Over 1 month, up to 3 months | £375 | £1,500 |
| Over 3 months, up to 6 months | £750 | £3,000 |
| Over 6 months | £1,500 | £7,500 |
The applicable band is generally a single penalty for that set of accounts, not the sum of every preceding band. For example, filing four months late normally produces a £750 penalty for a private company, rather than £150 + £375 + £750.
A dormant company or a company that has made no profit can still receive a penalty. The obligation to deliver accounts normally continues even where the business has stopped trading.
Company Accounts Late Filing Penalty Calculator
Estimate the Companies House penalty for a private limited company or LLP. Enter the statutory filing deadline and the date acceptable accounts were or are expected to be delivered.
Indicative calculation only. Assumes a private company or LLP, standard statutory deadlines and acceptable accounts. The actual penalty is determined by Companies House.
Need help submitting your accounts? →The calculator does not calculate HMRC penalties, public company penalties, multiple overdue years or unusual deadline extensions.
When are limited company accounts due?
Usually 9 months
Private limited companies normally have nine months after their accounting reference date to deliver subsequent annual accounts to Companies House.
Different rules
Where first accounts cover more than 12 months, the deadline for a private company is generally 21 months after incorporation or three months after the accounting reference date, whichever is later.
Changing your accounting reference date, shortening an accounting period or receiving an approved extension can affect the deadline. Always verify the specific due date shown by Companies House.
Unlike some tax deadlines, a Companies House accounts deadline is not automatically moved because it falls on a weekend or bank holiday.
What should you do if your company accounts are overdue?
Check exactly what is overdue
Review the company's Companies House record. Identify the accounting period, filing deadline, outstanding accounts and any previous late filing penalties.
Gather the financial records
Collect bank statements, sales invoices, expenses, payroll information, loan balances, asset purchases and bookkeeping records. Identify missing information promptly.
Prepare compliant statutory accounts
Ensure the accounts use the appropriate accounting standard and filing format. Smaller eligible companies may qualify for micro-entity or small-company reporting requirements.
Submit acceptable accounts promptly
Use an available Companies House online filing service or compatible accounts production software. Check for a successful acceptance confirmation: an attempted or rejected submission may not protect you from a penalty.
Review Corporation Tax obligations
Check whether the company's CT600 Corporation Tax Return, supporting computations and Corporation Tax payment are also overdue. These are separate HMRC obligations.
Resolve the penalty and prevent recurrence
Pay or appeal any penalty as appropriate. Then introduce a recurring filing timetable, bookkeeping process and earlier internal accounts preparation deadline.
Need an accountant to file overdue company accounts?
The Online Accountants offers fixed-price company accounts preparation and filing services. We can review the information required, identify outstanding compliance work and explain the available filing options.
Companies House penalties vs HMRC penalties
A common mistake is assuming that submitting annual accounts to Companies House also satisfies HMRC's Corporation Tax Return requirements. It does not.
Annual accounts
Usually due nine months after the financial year-end for an established private limited company.
Standard late filing penalty: £150 to £1,500, potentially doubled for consecutive late years.
Purpose: Maintain the company's statutory financial information on the public register.
Corporation Tax Return (CT600)
Normally due 12 months after the end of the relevant Corporation Tax accounting period.
Standard late filing penalties: £200 when late, another £200 after three months, with additional tax-related penalties potentially arising after six and twelve months.
Purpose: Report taxable profits and calculate the company's Corporation Tax liability.
For three consecutive late Company Tax Returns, HMRC's initial fixed penalties can increase to £1,000 each. The full penalty position depends on the company's circumstances.
Learn more in our CT600 Corporation Tax Return guide and Corporation Tax deadline guide.
Can you appeal a Companies House late filing penalty?
Yes, but an appeal normally requires exceptional circumstances outside your control, or evidence of an error by Companies House. Appeals are considered individually, and simply having a reasonable explanation does not guarantee cancellation.
Exceptional circumstances
Examples may include a serious unexpected illness or death close to the deadline, a fire destroying essential accounting records, or a Companies House processing error.
Evidence of dates, circumstances and how the event prevented timely filing is important.
Common rejected explanations
Forgetting the deadline, being unfamiliar with filing rules, having a dormant company, financial difficulties, reliance on an accountant or having first-year accounts are generally not enough by themselves.
How to submit an appeal
Use the official Companies House appeal service. You will normally need the company number, penalty reference, explanation and relevant supporting documents.
Companies House considers the appeal and provides a decision. If unsuccessful, a staged review process may be available where you have grounds to challenge the outcome.
Can you request more time to file company accounts?
In exceptional circumstances, Companies House may grant an extension where an unforeseen event prevents timely filing. Crucially, you must apply before the existing filing deadline expires.
An extension is not automatically granted. Applications should explain the unexpected event and provide supporting details. Filing difficulties that could reasonably have been anticipated may not qualify.
Late filing examples: what the penalties actually mean
12 days late
A private company files acceptable annual accounts 12 days after its deadline.
£150
Assuming the previous financial year's accounts were not filed late.
Four months late
A small limited company files four months after its statutory deadline.
£750
Its size and level of trading do not reduce the standard penalty.
Seven months late, again
A company files more than six months late after also filing the previous year's accounts late.
£3,000
The usual £1,500 private company penalty is doubled.
What if company accounts are never filed?
Continuing to ignore overdue accounts can create problems beyond the initial late filing penalty.
Director responsibility
Company directors are legally responsible for ensuring accounts are delivered. Failure to file can result in criminal proceedings and personal fines, separately from the company's civil penalty.
Compulsory strike-off
Companies House may begin action to remove a non-compliant company from the register. Dissolution can create serious consequences for assets, bank accounts and ongoing business operations.
Debt recovery
Unpaid late filing penalties can be pursued through debt collection and legal enforcement. Paying the penalty does not replace the outstanding filing obligation.
Commercial credibility
Overdue accounts are visible on the public company record and may raise concerns for lenders, suppliers, customers and potential investors.
Late filing company accounts FAQs
What is the penalty for filing company accounts one day late?
Can Companies House waive a late filing penalty?
Do dormant companies pay late filing penalties?
What happens if company accounts are two years late?
Can I file company accounts myself?
Can an accountant help if the deadline has already passed?
Can I close my company to avoid late filing penalties?
Are Companies House penalties tax deductible?
Can I pay a Companies House penalty in instalments?
What happens if my accounts are rejected?
Related company accounting guides
Explore our practical guides to company reporting, tax deadlines and filing obligations.
Overdue accounts? Get your company back on track.
Whether your filing deadline is approaching or has already passed, The Online Accountants can help you understand your obligations and arrange preparation and filing of your limited company accounts.
Our fixed-price accounts filing packages start from £349 + VAT, subject to company size, eligibility and the work required. Additional fees may apply for overdue or incomplete records.
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