If your accounts arrive at Companies House after the deadline, a penalty is issued automatically. Nobody assesses whether it was your fault or whether the company can afford it. The law imposes it, the system generates it, and the notice goes to your registered office.
Appeals succeed only where the circumstances are genuinely exceptional. And the list of reasons the registrar explicitly will not accept is longer, and more surprising, than most directors expect. “I relied on my accountant” is on it.
Here are the bands, the doubling rule, the appeal process and the excuses that will not work.
The penalty bands
| How late the accounts are | Private company or LLP | Public company |
|---|---|---|
| Not more than 1 month | £150 | £750 |
| More than 1 month but not more than 3 months | £375 | £1,500 |
| More than 3 months but not more than 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
Lateness runs from the date the accounts were due, not from your year end. These figures have been unchanged since 2009 and did not change in 2026, despite guidance suggesting otherwise.
The penalty applies to accounts only. There is no equivalent band for a late confirmation statement — though Companies House can impose a financial penalty for that, and the registrar can move to strike the company off the register.
The doubling rule
File late in two successive financial years and the penalty doubles.
A private company one month late in both 2026 and 2027 pays £150, then £300. Four months late in both years means £750, then £1,500.
Companies that fall behind rarely fall behind once. If last year was late, this year’s deadline is the one to defend.
What the penalty is and is not
It is automatic. Companies House has no routine discretion to waive it. Delivery means actual receipt in an acceptable format — accounts posted before the deadline but received after it are late.
It is separate from criminal liability. Not filing is a criminal offence in its own right, and directors can be prosecuted personally on top of the penalty against the company.
It is separate from HMRC. Late accounts and a late CT600 are different failures with different penalty regimes. Missing both means paying both.
Weekends do not extend it. A deadline falling on a Sunday or bank holiday is still that day.
Rejection does not pause it. If accounts come back for correction — an unsigned balance sheet is the classic — and the corrected version arrives after the deadline, the penalty applies.
Unpaid penalties are enforced, through debt collectors and ultimately the County Court or Sheriff Court.
How to appeal
Appeal online through the Companies House appeal service, or by email to enquiries@companieshouse.gov.uk. Writing is safer because it creates a record.
The practical rules:
- you get only one appeal per penalty notice, so make it complete first time
- include your company number and the penalty reference
- attach evidence — a hospital letter, fire service report, insurance claim or police reference
- recovery action is suspended while the appeal is considered
The test is exceptional circumstances outside your control. The registrar’s discretion is deliberately narrow. Companies House gives one worked example: a fire destroying records a few days before the deadline. That is the level of severity you are aiming at. An appeal that merely explains why the accounts were late, with no unforeseen event at a critical moment, will not succeed.
The excuses Companies House explicitly rejects
This is the most useful list in this article, and it comes straight from Companies House guidance. Your appeal is unlikely to succeed if it rests on any of these alone:
| Rejected excuse |
|---|
| Your company is dormant |
| You cannot afford to pay |
| Your accountant was ill |
| 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 |
Read it carefully, because it removes almost every explanation a director instinctively reaches for. Being dormant is not a defence. Being broke is not a defence. Being abroad is not a defence. Neither is the fact that another director was supposed to handle it.
The point about accountants deserves emphasis. Directors are personally responsible for delivering accounts on time. Delegating the work does not delegate the duty.
Where HMRC differs — and it genuinely does
This is where the two regimes diverge, and it catches people out because they assume “reasonable excuse” means the same thing everywhere. HMRC’s published list of reasonable excuses runs across tax penalty appeals generally — Corporation Tax included, not just Self Assessment — and it includes relying on someone else and postal delays. Companies House rejects both.
| Circumstance | Companies House | HMRC (reasonable excuse) |
|---|---|---|
| You relied on someone else to file, and they did not | Rejected | May count as a reasonable excuse |
| Postal delays | Rejected | Accepted where you could not have predicted them |
| Unaware of or misunderstood the obligation | Rejected | May count as a reasonable excuse |
| Serious illness or hospital stay | Considered, if it hit at a critical time | Accepted |
| Fire, flood or theft | Considered — the registrar’s own example | Accepted |
| Death of a partner or close relative shortly before the deadline | Considered | Accepted |
| Software or computer failure while preparing the return | Not applicable | Accepted |
| Cannot afford to pay | Rejected | Rejected |
| Did not receive a reminder | Rejected | Rejected |
Two caveats. HMRC still expects you to have taken reasonable care and to file as soon as you can once the obstacle clears. And it is the reasonable excuse test that carries across, not the whole regime — for a late CT600 the penalty amounts and the appeal mechanism are different, even though the same list of excuses applies.
The takeaway: an explanation that works with HMRC may fail completely at Companies House. Do not reuse the same letter.
If your appeal is rejected
The escalation route runs in a fixed order:
- Senior Casework Unit, Late Filing Penalties Department — at the Companies House office in Cardiff, Edinburgh or Belfast, depending on where the company is registered.
- The independent adjudicators — but only after the Senior Casework Unit has replied. Contacting them earlier achieves nothing.
- A final application to the Registrar of Companies — at the Companies House office that deals with your account, if the adjudicator does not uphold your appeal. You must follow this process in order, otherwise the registrar will not review your appeal.
Be realistic about the ceiling. Parliament placed discretion solely with the registrar, so the adjudicators can review how a decision was reached but cannot compel him to reverse it.
If you cannot pay in full, Companies House will normally accept monthly instalments over a short period. Ask in writing and explain why. Ignoring the penalty is the one approach that reliably makes it worse.
The better option: apply before the deadline
Appealing after the event is difficult. Applying before it is not.
You can apply online to extend your accounts deadline if an event outside your control has stopped you filing — but only before the deadline passes, and only if you have not already extended that year. The law caps the total filing period at 12 months, and extensions are granted only where the reasons are exceptional. Keep preparing while you wait; a decision may not arrive before your original deadline.
Frequently asked questions
How much is the Companies House late filing penalty?
For a private company or LLP: £150 up to one month late, £375 between one and three months, £750 between three and six months, and £1,500 beyond six months. The penalty doubles if you file late in two successive financial years.
Can I appeal a Companies House late filing penalty?
Yes, but only once per penalty notice, so make it complete first time. An appeal succeeds only where the circumstances are exceptional and outside your control, supported by evidence.
Is relying on my accountant a valid excuse?
Not at Companies House. It appears on the registrar’s published list of reasons that will not be accepted, because directors are personally responsible for delivering accounts on time. HMRC takes a different view across its tax penalty appeals, where relying on someone else who then failed to file may count as a reasonable excuse.
Does a dormant company get a late filing penalty?
Yes. Being dormant is explicitly listed as a reason Companies House will not accept. Dormant companies must file accounts every year and face the same penalty bands.
What happens if I do not pay the penalty?
Companies House refers unpaid penalties to debt collection agencies and can pursue the debt through the County Court or Sheriff Court, and may seek to recover its legal costs. If you cannot pay immediately, ask in writing about paying by instalments.
Do not give yourself the problem
Late filing penalties are completely avoidable and almost impossible to argue away afterwards. The cheapest appeal is the one you never have to write.
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