Companies House late filing penalty: amounts and appeals

Companies House late filing penalty amounts

The penalty is set by law and depends on how long after the deadline the accounts were delivered. For a private limited company or LLP, the bands are below. Public companies pay higher amounts: £750, £1,500, £3,000 or £7,500 for the same periods.

The penalty is doubled if accounts are filed late in two successive financial years (for financial years beginning on or after 6 April 2008). So a private company that is more than six months late for the second year running faces £3,000 rather than £1,500.

Not sure when your accounts are due? See the first accounts deadline for a new company if these are your first accounts, or the dormant accounts deadline if the company has not traded. This page focuses on avoiding a penalty and what to do once one has arrived.

Source: Late filing penalties

Avoid the penalty: apply for more time before the deadline

If something outside your control stops you filing on time, you can apply to Companies House for more time. GOV.UK's examples are unexpected illness and company records destroyed by a fire. Companies House says an extension will only be granted if the reasons are exceptional.

Timing is everything. You must apply online before your filing deadline. Once the deadline has passed you cannot apply, and the late filing penalty follows automatically. Extensions are not automatic: you have to ask, give the company number and explain why you need more time, and you can add supporting documents.

A Sunday or bank holiday does not move the deadline either. Companies House says that if your filing deadline falls on a Sunday or a bank holiday, you must still file your accounts by that date.

Companies House's accounts guidance also says that if you file close to the deadline and your accounts are rejected, you will not get any extra time to file. The date that counts is the date acceptable accounts are delivered. Filing a few weeks early leaves room to correct a rejection.

Source: Applying for more time to file your company's accounts

How the penalty notice arrives

Companies House issues the penalty notice automatically to the registered office address. It shows the last date for filing, the date the accounts were filed and the penalty. Keep it safe: you need the penalty reference and the company number to appeal or pay.

If the registered office address is out of date, the notice may go somewhere nobody checks. That does not stop the penalty being owed, and the unpaid penalty can move to debt collection. Check that post to the registered office reaches you.

Companies House cannot accept accounts until they meet the requirements of the Companies Act. If accounts are rejected, for example because the balance sheet is not signed, and the corrected accounts arrive after the deadline, they are late.

Source: Late filing penalties

Can you appeal a Companies House late filing penalty?

Yes, you can appeal a Companies House late filing penalty, but it will only succeed if you can show exceptional circumstances outside your control. The registrar has very limited discretion not to collect a penalty. Companies House's own example is a fire destroying the company's records a few days before the filing deadline.

The GOV.UK appeal service puts it in similar terms: unexpected circumstances close to the filing deadline, such as serious illness or death, or an error made by Companies House. GOV.UK's accounts penalty page also lists being a charity or a flat management company as a reason that is unlikely to succeed on its own.

Be honest and specific. Say what happened, when it happened and why it stopped the accounts being delivered on time. Vague statements without dates or evidence are unlikely to help.

Companies House's late filing penalties guidance says an appeal is unlikely to succeed if it relies on any of these reasons:

• your company is dormant
• you cannot afford to pay
• your accountant was ill, or you relied on your accountant
• these are your first accounts
• you are not familiar with the filing requirements
• your company or its directors have financial difficulties (including bankruptcy)
• your accounts were delayed or lost in the post
• the directors or LLP members live, or were travelling, overseas
• another director or LLP member is responsible for preparing the accounts

Source: Late filing penalties

How to appeal a late filing penalty

Use the official online service 'Appeal a penalty for filing your company accounts late'. You need the company number, the penalty reference, the reason for the appeal and any documents that support it. Each document can be up to 4MB and should show the full name of the person or company affected and any relevant dates.

GOV.UK says the application takes about 30 minutes. You will be signed out after 60 minutes if you pause, and your answers will not be saved, so gather your evidence first. You can only appeal once against a penalty notice, so make it complete.

After submitting, wait for Companies House to contact you with its decision. If a debt recovery agency contacts you in the meantime, tell them you have appealed. If you cannot appeal online because of a disability or health condition, Companies House offers accessibility support.

Source: Appeal a penalty for filing your company accounts late

If your appeal is rejected

You can ask for the decision to be reviewed by the Senior Casework Unit in the Late Filing Penalties Department. If the unit upholds the penalty, you can ask the independent adjudicators to look at the case. Do not contact the adjudicators until you have heard from the Senior Casework Unit. The adjudicators cannot force the registrar to reverse a decision.

While you decide, keep the deadlines for the next accounts in view. Another late filing next year would trigger a doubled penalty.

Source: Late filing penalties

How to pay a Companies House penalty

If the penalty arose on or after 30 March 2020, you can usually pay online using the 'Pay a penalty to Companies House' service. Have the penalty reference and company number ready.

If the company has difficulty paying, Companies House says it will normally accept payment over a short period by monthly instalments. You must ask, explaining why you cannot pay in full straight away. Companies House suggests asking in writing by email to [email protected], or calling 0303 1234 500 if you cannot write.

Source: Late filing penalties

What happens if a penalty is not paid

Companies House passes unpaid penalties to its debt collectors. If the debt is still unpaid, its legal representatives can take the matter to the County Court or, in Scotland, the Sheriff Court. You can file a defence there, but if the court finds for the registrar, Companies House may also seek to recover its legal costs.

Not filing accounts at all is more serious than filing late. Not filing accounts or confirmation statements is a criminal offence, and directors can be personally fined in the criminal courts. Any criminal case is separate from, and in addition to, the late filing penalty on the company. A company that does not file can also be struck off the register; see what a First Gazette notice means.

If a struck-off company is later restored, it does not pay penalties for the period it was dissolved. It still owes unpaid penalties for accounts delivered late before it was dissolved, and penalties for accounts delivered on restoration if they were already overdue when it was dissolved. Our guide on how to restore a dissolved company explains the routes back.

Source: Late filing penalties

Other Companies House financial penalties

Since 2 May 2024 Companies House has also been able to issue financial penalties, a power introduced through the Economic Crime and Corporate Transparency Act 2023. These are not the automatic late filing penalties for accounts described above. They are an alternative to prosecution, used where the registrar is satisfied beyond reasonable doubt that a person has committed a relevant offence under the Companies Act.

The amount depends on how serious the offence is and whether it is repeated, from £250 for a first minor offence up to £2,000 for a fourth or later very serious offence. Companies House can still choose prosecution instead where a case warrants it.

The late filing penalties guidance warns that you could get a financial penalty if you do not file your confirmation statement on time. Companies House's financial penalties guidance adds that you may receive a new penalty for each day the confirmation statement remains unfiled, so the statement still needs to be filed.

Source: Companies House approach to financial penalties

Companies House penalties vs HMRC Corporation Tax penalties

Companies House and HMRC are separate. Annual accounts go to Companies House; the Company Tax Return goes to HMRC. Paying or appealing one penalty does nothing to the other, and a company can receive both for the same year.

For Company Tax Returns due on or after 1 April 2026 (HMRC calls the deadline the return's 'filing date'), HMRC charges £200 if the return is 1 day late and another £200 at 3 months. If the return is late for the third time in a row, each £200 penalty becomes £1,000. For returns due before 1 April 2026 the amounts were £100, another £100 at 3 months, and £500 each if late 3 times in a row.

At 6 months HMRC estimates the Corporation Tax due (a tax determination, which cannot be appealed) and adds a penalty of 10% of the unpaid tax, with a further 10% at 12 months. To appeal an HMRC penalty you need a reasonable excuse, and you must file the Company Tax Return before appealing. Use HMRC's own appeal route, not the Companies House service. For the HMRC dates, see the Company Tax Return deadline.

Source: Increases to Corporation Tax late filing penalties

Next steps: file the accounts and avoid next year's penalty

If the accounts are still outstanding, file them now. The penalty band is fixed by the date Companies House receives acceptable accounts, so every month of delay can move the company into a higher band.

Common late filing penalty mistakes: applying for more time after the deadline has passed; assuming a Sunday or bank holiday deadline moves to the next working day; leaving filing to the last day and then being rejected; assuming a dormant company is exempt; letting registered office post go unread; and forgetting that HMRC and Companies House deadlines are different.

If your company has had no significant transactions all year, SimpleFilings can check eligibility, prepare qualifying dormant accounts and file them after director approval for a £4.99 SimpleFilings service fee. If the company traded, use the official Companies House filing route or speak to an accountant. SimpleFilings does not offer trading or micro-entity accounts filing. Paying a penalty, appealing it, applying for more time and HMRC returns are separate from these services.