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What are the Companies House late filing penalties?

£150 to £1,500, doubled if late two years running.

Your company pays one of four set amounts, depending on how late its accounts reach Companies House. The penalty doubles if last year's accounts were late too.

Published

At a glance

Applies to
Private limited companies that file their accounts late
Deadline
Usually 9 months after your company's
Penalty if late
Up to 1 month: £150. Up to 3 months: £375. Up to 6 months: £750. Over 6 months: £1,500
What to do
File early. The accounts count only when Companies House receives them

Sources

This entry is general information for directors of UK private limited companies, not advice about a particular company.

What to do

  1. Work out your deadline. It is usually 9 months after your company's . See "When your accounts are due" below.

  2. File well before it. If you file close to the and Companies House , you get no extra time.

  3. Make sure they arrive in time. Your accounts count as when Companies House receives them in the right format. The date you sent them does not count.

  4. If you file on paper, post early. Get them to Companies House in plenty of time. Close to the deadline, use a delivery service that promises to deliver by a set time. Companies House does not accept post delays as a reason to . Companies House plans to end paper filing from 1 April 2028.

  5. If something outside your control stops you, ask for more time before the deadline. You cannot ask once the deadline has passed.

Sources

How it works

When your accounts are due

As a director, you must file your company's accounts at Companies House for each . A has 9 months after its year end.

Strictly, the 9 months count from your "", the date your financial year is set to end. Your accounts may be made up to a date up to 7 days either side of it, but the still counts from it.

The deadline is worked out to the exact day. You count 9 months on to the same date, so a 4 April accounting reference date gives a deadline of 4 January. If it is the last day of a month, the deadline is the last day of the ninth month after it.

For example

Bramley Studio Ltd's year ends on 31 December 2026, the last day of a month.

Nine months on is September 2027, and its last day is the 30th.

Priya, the director, must file by midnight on 30 September 2027.

Sources

The detail The exact rule

The directors must accounts to for each financial year (Companies Act 2006, section 441(1)). For a private company, the period for filing is nine months after the end of the relevant accounting reference period (section 442(2)(a)). A period of months after a given date ends on the corresponding date in the appropriate month. So a 4 April year end gives a deadline of midnight on 4 January, not 31 January. Where the accounting reference date is the last day of a month, the period ends with the last day of the appropriate month. So a 30 April year end gives midnight on 31 January. Whether the private or public period applies depends on the company's status immediately before the end of the accounting reference period (section 442(6)).

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How much the penalty is

The later your accounts arrive, the bigger the penalty. That is because the law sets the amount by how late the accounts are, measured from the deadline to the day they arrive. The penalty is charged to your company.

  • How late

    Up to 1 month

    Penalty
    £150

  • How late

    More than 1 month, up to 3 months

    Penalty
    £375

  • How late

    More than 3 months, up to 6 months

    Penalty
    £750

  • How late

    More than 6 months

    Penalty
    £1,500

Sources

For example

Bramley's deadline is 30 September 2027. Say the accounts arrive on 1 October 2027, one day late.

That is up to 1 month late.

Penalty
£150

Sources

The detail The exact rule

Companies Act 2006, section 453(1): where the filing requirements are not met before the end of the period for filing, the company is liable to a civil penalty, in addition to any of the directors under section 451. The amount is set by regulations by reference to the length of the period between the end of the period for filing and the day the requirements are complied with, and whether the company is private or public (section 453(2)). The amounts are in the Companies (Late Filing Penalties) and (Filing Periods and Late Filing Penalties) Regulations 2008 (SI 2008/497), regulation 4. It applies where the requirements are complied with on or after 1 February 2009. The table's "length of period" runs from the end of the period for filing to the day the requirements are complied with (regulation 4(3)). Near a band boundary, assume the higher penalty. It is not a defence to prove that the accounts were not in fact prepared as required (section 453(4)).

Sources

Late two years in a row

If last year's accounts were also late, this year's penalty is doubled.

For example

Say Bramley's 2026 accounts arrive late, on 30 November 2027, and its 2027 accounts arrive on 1 October 2028, one day late.

The 2027 deadline, 30 September 2028, is a Saturday; this example still treats it as the deadline.

Normal penalty
£150
Doubled
£150 × 2
£300

Sources

The detail The exact rule

Regulation 4(2) of SI 2008/497 doubles the table amount if there was a failure to comply with filing requirements for the company's previous financial year, and that previous year began on or after 6 April 2008. Companies House describes this as accounts filed late in 2 successive financial years (beginning on or after 6 April 2008). The regulation does not say this in so many words, but on its wording the doubled amount is the penalty for the later late filing. The earlier year's penalty is not increased.

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Rejected accounts do not stop the clock

If Companies House , you must fix them and file again. You get no extra time. If the corrected accounts arrive after the deadline, your company gets a late filing penalty.

Why? The deadline is for accounts that Companies House can accept, received in the right format. Rejected accounts do not meet it until you fix them.

For example

Say Priya files on 28 September 2027 and the accounts are rejected. She files corrected accounts on 5 October 2027.

They arrive 5 days late, which is up to 1 month late.

Penalty
£150

Sources

Asking for more time

You can apply for if an unplanned event outside your stops you filing. You must apply before your deadline. Companies House gives the example of a fire destroying company records a few days before the deadline.

The longest you can get is a deadline 12 months after . If Companies House agrees a new date, you must file before it, or your company gets a penalty.

For example

Bramley's year ends on 31 December 2026.

Twelve months after that is 31 December 2027.

No extension can take Bramley's deadline past 31 December 2027.

Sources

The detail The exact rule

Section 442(5) of the Companies Act 2006 lets the extend the period, for any special reason, on an application made before the period expires. Section 442(5A) says an extension must not take the period for filing to more than twelve months after the end of the .

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Consequences

If you get it wrong

Your company becomes liable to the penalty as soon as the passes without the accounts. The amount then depends on when they arrive. Companies House sends the by post. Paying online takes around 5 minutes, using the details on the notice.

If you do not pay, Companies House will ask its debt collectors to act. Not paying can also lead to . If you do not send the accounts, your company can be .

Not filing accounts on time is also a criminal offence. It is committed by each person who was a director immediately before the deadline passed. That is because the law puts the duty to file on the directors, while the penalty falls on the company.

A director who can show they took all reasonable steps to file in time has a defence. A convicted director could get a criminal record and a potentially unlimited fine for each offence. This is separate from the company's penalty.

Appeals. You can , but it only succeeds if the circumstances were exceptional. An appeal usually needs one of two reasons: something unexpected close to the deadline, or a mistake by Companies House. These reasons alone are unlikely to work:

  • your company is

  • you cannot afford to pay, or the company is in financial difficulty

  • your company's accountant was ill, or you relied on the accountant

  • these are your , or you did not know the rules

  • the accounts were delayed or lost in the post

  • the directors live or were travelling abroad

  • another director was meant to prepare the accounts

If you have not paid and a debt collector contacts you while you wait, reply that you have appealed. If Companies House the penalty after review, you can ask the to look at your appeal.

Sources

The detail The exact rule

Section 451(1): every person who was a director immediately before the end of the period for filing commits an offence if the accounts are not in time. Section 451(2): it is a defence to prove that you took all reasonable steps to make sure the accounts were filed in time. Section 451(3): it is not a defence to prove that the accounts were not in fact prepared as required. has very limited discretion not to collect a late filing penalty. The decision to uphold a penalty is made by Companies House's senior casework unit.

Sources

Less common situations

Your first accounts cover more than 12 months. The is 21 months after the company was , or 3 months after the year end if that is later. Our working: that is 9 months from the first anniversary (12 + 9 = 21). If the first accounts cover 12 months or less, the normal 9 months applies.

You shortened your year. The deadline is the later of the normal deadline and 3 months from the date of . You cannot change once your accounts are overdue.

Your company is dormant. Being does not excuse late accounts. An based only on dormancy is unlikely to succeed. Paying a penalty does not stop your company counting as dormant.

The deadline is on a weekend or bank holiday. A deadline on a Sunday or bank holiday still stands. A Saturday deadline is counted the same way, so treat it as fixed and file by the Friday before. Companies House's online services work as usual on bank holidays.

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The detail The exact rule

over 12 months: the period is nine months from the first anniversary of incorporation, or three months after the end of the , whichever last expires (section 442(3)). A first accounting reference period is more than six months and not more than 18 months (section 391(5)). Shortened period: the later of the normal period and three months from the date of the notice (section 442(4)). Companies House's guide says "3 months from the date of receipt of the notice". If those two dates differ, work from the earlier one to be safe. Dormant: section 1169(3)(b)(iii) disregards payment of a penalty under section 453 when deciding whether a company is dormant. Companies House lists "your company is dormant" as a ground unlikely to succeed on appeal if relied on alone. Offices and phone lines are closed on bank holidays.

Sources

Worked example: Bramley Studio Ltd

Bramley Studio Ltd's on 31 December 2026. Its accounts are due by midnight on Thursday 30 September 2027.

Accounts for the year to 31 December 2026

  • 30 September 2027

    £0

    How late
    On time

    Filed by the deadline, so no penalty

  • 1 October 2027

    £150

    How late
    1 day

    One day late is enough for the first band

  • 30 November 2027

    £375

    How late
    2 months

    More than 1 month, up to 3 months

  • 29 February 2028

    £750

    How late
    About 5 months

    More than 3 months, up to 6 months; 2028 is a leap year

  • 30 May 2028

    £1,500

    How late
    8 months

    More than 6 months: the top band

Sources

Now say the 2026 accounts were late. The 2027 accounts are due on Saturday 30 September 2028. The is counted in months, as above, so this example keeps that date. To be safe, Priya plans to file by Friday 29 September 2028. If they are late too, each penalty doubles.

Accounts for the year to 31 December 2027, after a late year

  • 1 October 2028

    £300

    How late
    1 day

    £150 doubled

  • 30 November 2028

    £750

    How late
    2 months

    £375 doubled

  • 28 February 2029

    £1,500

    How late
    About 5 months

    £750 doubled; 2029 is not a leap year

  • 30 May 2029

    £3,000

    How late
    8 months

    £1,500 doubled

Sources

Each penalty is charged to Bramley Studio Ltd. If the accounts are late, Priya also commits a criminal offence, unless she can show she took all reasonable steps to file on time. It is separate from the penalty.

Sources

Not covered here

HMRC penalties for a late Corporation Tax return or late Corporation Tax, the confirmation statement, and rules for and .

Where this comes from

36 official sources. Open a group to see them.

The law 15 sources
HMRC 2 sources
GOV.UK 8 sources
Companies House 10 sources
FRC 1 source

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