Definition
A Companies House late filing penalty is an automatic civil penalty charged to a company whose annual accounts arrive after the filing deadline. For a private company it is £150 if up to one month late, £375 up to three months, £750 up to six months and £1,500 after that. The penalty is doubled if the accounts were also late the previous year.
Who pays
The penalty is charged to the company, not to the directors personally. Failing to deliver accounts is also a criminal offence for which directors can be prosecuted, and HMRC charges separate penalties for a late CT600.
What counts as late
The date that matters is when Companies House receives acceptable accounts, so accounts that are rejected and corrected after the deadline still attract a penalty.
Example
A private company with a 30 June 2025 year end must file by 31 March 2026. If acceptable accounts arrive on 15 May 2026, the company receives a £375 penalty, or £750 if its previous accounts were also late.
Appeals
Appeals succeed only where circumstances outside the company’s control stopped the filing; not knowing the deadline or an accountant’s error do not count. The guide to Companies House late filing penalties and appeals explains the process.
SmartFiling can get overdue accounts filed for micro-entities; filing sooner keeps the penalty in a lower band.
Related questions
- Does a dormant company pay late filing penalties? Yes, the same penalties apply to dormant accounts.
- Can I get more time to file my company accounts? Only by applying before the deadline, because of an event outside your control.
Related terms
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Accounting reference date
The accounting reference date (ARD) is the date a company's financial year ends each year, often called its year end.
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Annual accounts
Annual accounts, also called statutory accounts, are the financial statements a UK limited company prepares at the end of each financial year.
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Compulsory strike-off
Compulsory strike-off is when Companies House removes a company from the register because it has reason to believe the company is no longer carrying on business…
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Companies House
Companies House is the UK's registrar of companies, an executive agency sponsored by the Department for Business and Trade.
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