How Much Is the Companies House Late Accounts Penalty?

If your UK company files its annual accounts after the Companies House deadline, it will normally receive an automatic late filing penalty. For a private limited company, the penalty starts at £150 and can rise to £1,500, depending on how late the accounts arrive. Public limited companies face higher penalties, starting at £750 and reaching £7,500. If accounts are filed late in two consecutive financial years, the penalty is doubled. The penalty applies even if your company is dormant, has not traded, or has very little financial activity. Companies House requires companies to submit annual accounts regardless of whether they are making money.

If you have received a penalty notice, the priority is to understand the amount owed, file any outstanding accounts, and decide whether you have legitimate grounds to appeal. This guide explains the current penalty rates, how they are calculated, what happens if you do not pay, and how to reduce the risk of future penalties.

Companies House late filing penalties at a glance

The penalty depends on how long the accounts are overdue and whether the company is private or public.

These are the standard rates published by Companies House in its guidance updated on 16 January 2026. The relevant period is measured from the accounts filing deadline, not from the date you receive the penalty notice. For example, if a private company files its accounts two months after the deadline, the penalty is £375. If it waits seven months, the penalty rises to £1,500.

The penalty is imposed on the company, rather than automatically being a personal debt of an individual director. However, directors have legal responsibilities for ensuring that accounts are filed correctly and on time, and failure to comply can have separate consequences.

Why does Companies House charge a late accounts penalty?

Companies House maintains the public register of UK companies. Annual accounts provide information about a company's financial position and performance, helping lenders, suppliers, investors and other interested parties assess a business. Late filing means that this information is not available when expected. The penalty system is intended to encourage companies to meet their statutory reporting obligations. The rules apply to a wide range of companies, including:

• Private limited companies.
• Public limited companies.
• Dormant companies.
• Companies that have stopped trading but remain registered.
• Eligible limited liability partnerships (LLPs), which are also covered by the late filing penalty guidance.

A company does not avoid the penalty simply because it has no revenue, has made a loss or has not yet secured customers. If it remains subject to the accounts filing requirement, it must meet the relevant deadline.

For founders running a small business, the practical lesson is straightforward: accounts filing is a legal compliance obligation, not an optional administrative task to complete only when the company becomes profitable.

When are UK company accounts due?

Before deciding whether a penalty is correct, confirm the company's actual filing deadline. The date depends on the company's type and accounting period.

Private limited companies

For most private limited companies, subsequent annual accounts must reach Companies House within nine months of the end of the accounting reference period. For example, if a company's accounting period ends on 31 March, its usual deadline for subsequent accounts is 31 December.

First accounts follow different rules. If a private company's first accounts cover more than 12 months, they are generally due within 21 months of incorporation or three months after the accounting reference date, whichever is later.

Public limited companies

Public companies generally have six months after the end of their accounting reference period to deliver subsequent accounts. Their late filing penalties are also higher than those for private companies.

What if the deadline falls on a weekend or bank holiday?

The deadline does not automatically move to the next working day. Companies House requires accounts to be delivered by the specified date, even when that date falls on a Sunday or bank holiday. You should check your company's deadline using the official Companies House company information service. Do not rely solely on a calendar reminder, an accountant's internal timetable or an estimate based on the end of the financial year.

How is the late filing penalty calculated?

Companies House calculates the penalty according to the length of the delay. The longer the company waits to file acceptable accounts, the higher the charge becomes. Consider this example. A private limited company has accounts due on 30 September but does not file them until the following year.

• If acceptable accounts arrive on 15 October, the penalty is £150.
• If they arrive more than one month but no more than three months after the deadline, the penalty is £375.
• If the delay exceeds three months but is no longer than six months, the penalty is £750.
• If the delay exceeds six months, the penalty is £1,500.

The exact filing date matters. Companies House records the date it receives acceptable accounts in the required format, not simply the date the company sends them. Accounts that are rejected and corrected after the deadline can still attract a penalty. This is why submitting accounts at the last minute can be risky. An error in the balance sheet, a missing signature or another compliance problem may result in rejection, leaving too little time to correct the submission before the deadline.

What happens if your company files late two years in a row?

If a company's accounts are filed late in two consecutive financial years, the standard penalty is doubled. For a private limited company, this means the applicable penalty can rise to:

For example, a startup that files its accounts two months late in one year may face a £375 penalty. If it also files late in the following financial year, the penalty for that second late filing may be £750.

Repeated delays can therefore become expensive, even when the company is small. They may also raise questions from lenders, investors or suppliers reviewing the company's public filing history. The most effective response to a first penalty is not merely to pay it. It is to identify why the deadline was missed and establish a reliable process before the next filing date.

How do you pay a Companies House late filing penalty?

If you receive a penalty notice, check the company details, the accounting period, the original filing deadline, the date the accounts were received and the amount charged. If the penalty is correct and you are not appealing, you can use the official Companies House penalty payment service. You will generally need the details shown on the penalty notice.

If you have lost the notice, Companies House provides guidance on contacting it to obtain the information needed to pay. If the company cannot afford to pay the full amount immediately, Companies House says it will normally accept payment over a short period by monthly instalments if you contact it and explain why you cannot pay at once. Do not ignore the notice. Unpaid penalties may be referred to debt recovery agencies or legal representatives, and Companies House may seek to recover the money through the courts.

Can you appeal a Companies House late filing penalty?

Yes. You can appeal, but Companies House has limited discretion to cancel a penalty. You generally need to demonstrate that exceptional circumstances prevented timely filing or that Companies House made an error.

Reasons that may support an appeal

An appeal may have stronger grounds where an unexpected event occurred close to the filing deadline and genuinely prevented the company from submitting its accounts. For example, a fire that destroys essential accounting records shortly before the deadline may justify an appeal, depending on the evidence and circumstances.

Other relevant situations may include a serious, unexpected emergency that directly prevents the necessary filing work from being completed. The key is to explain the event, its timing and how it affected the company's ability to file.

Reasons that are unlikely to succeed

Companies House says appeals are unlikely to succeed if the reasons are simply that:

• The company is dormant.
• The company cannot afford the penalty.
• The accountant forgot or failed to file the accounts.
• A director was responsible for the delay.
• The directors did not know the filing rules.
• The company was filing its first accounts.
• The directors were living or travelling overseas.
• The accounts were delayed or lost in the post.

Using an accountant does not transfer the company's statutory responsibility to that accountant. Directors should monitor the deadline and confirm that acceptable accounts have been filed.

How to submit an appeal

Use the official Companies House late filing penalty appeal service. You will need the company number, penalty reference, a specific explanation of the circumstances and relevant supporting documents. Evidence should include names and dates that help Companies House assess the claim. Submit a factual, chronological explanation. Avoid relying on general statements such as “unforeseen circumstances” without describing what happened.

If the appeal is rejected, Companies House has a further review process. Follow the official instructions in the decision rather than assuming that an initial rejection is the end of every possible review route.

Does a late accounts penalty affect Corporation Tax?

A Companies House late accounts penalty is separate from HMRC penalties for late Corporation Tax Returns. A company may have different deadlines for its annual accounts, Corporation Tax payment and Company Tax Return. For most private limited companies, annual accounts are generally due nine months after the end of the financial year, Corporation Tax is usually payable nine months and one day after the end of the Corporation Tax accounting period, and the Company Tax Return is normally due 12 months after that period ends.

Missing the Companies House deadline does not automatically mean that the company has also missed its HMRC deadlines. Equally, filing accounts on time does not satisfy every tax obligation.

For Company Tax Returns with filing deadlines on or after 1 April 2026, HMRC's standard flat-rate penalty for a first late return is £200, with higher penalties applying in certain circumstances, including repeated late filing. This is a separate tax penalty regime. Directors should track Companies House and HMRC dates independently and seek professional advice if they are unsure which obligations apply.

What happens if you do not file the accounts at all?

Leaving accounts overdue can create more serious problems than a single late filing penalty. Failure to deliver acceptable accounts on time is a criminal offence under the applicable company law. Directors can face separate proceedings and personal fines, in addition to the civil late filing penalty imposed on the company. Companies House may also take steps to strike a company off the register if it appears that the company is no longer operating.

Strike-off can have significant consequences. If a company is dissolved, assets it still owns may pass to the Crown as bona vacantia. Directors should therefore not treat prolonged non-compliance as a way to close a company without completing the proper process. If the company is no longer needed, consider the appropriate formal closure route rather than simply stopping filings.

How to avoid Companies House late accounts penalties

A straightforward compliance routine can prevent many late filing problems.

1. Record every statutory deadline. Track annual accounts, confirmation statements, Corporation Tax payments and Company Tax Returns separately.

2. Start preparing accounts early. Give yourself and your accountant time to resolve missing records, reconcile bank transactions and correct errors.

3. Set an internal deadline. Aim to complete and approve accounts well before the legal filing date.

4. Check that the submission has been accepted. Do not assume that sending documents guarantees successful filing. Correct any rejection promptly.

5. Use Companies House reminders. Email reminders provide an additional prompt, but they should supplement rather than replace your own compliance calendar.

6. Act if an unexpected event threatens the deadline. If exceptional circumstances prevent timely filing, apply for an extension before the deadline has passed. Companies House will only grant an extension where the reasons are exceptional.

For founders managing a company from overseas, a clear system for receiving notices and checking filing status is especially useful. IncorpUK, a UK company formation and management platform for global founders, operates in a compliance environment where keeping statutory dates and company records organised is part of responsible business management.

Frequently Asked Questions

1. What is the minimum Companies House late accounts penalty?

The standard minimum penalty for a private limited company or LLP is £150. For a public limited company, it is £750. The penalty applies when acceptable accounts are filed after the deadline.

2. Does Companies House charge a penalty for filing one day late?

Yes. There is no general grace period. A private company that files one day late will normally receive a £150 penalty, assuming the standard penalty rules apply.

3. Can a dormant company be fined for late accounts?

Yes. Dormant companies are generally required to file annual accounts, and dormancy does not exempt them from late filing penalties.

4. Can Companies House double my penalty?

Yes. The standard penalty is doubled if accounts are filed late in two consecutive financial years. This can make repeated delays significantly more expensive.

5. Can I appeal because my accountant filed late?

You can appeal, but relying on an accountant is not normally sufficient grounds for cancellation. Directors remain responsible for ensuring the company complies with its filing obligations.

6. What happens if I cannot afford to pay the penalty?

Contact Companies House to discuss payment options. It says it will normally accept payment by monthly instalments over a short period if you explain why you cannot pay the full amount immediately.

7. Will I receive a penalty if Companies House rejects my accounts?

You may do. If the accounts do not meet the legal requirements and acceptable corrected accounts arrive after the deadline, a late filing penalty can apply.

8. Does a late filing penalty mean my company will be dissolved?

No. A penalty does not automatically dissolve a company. However, failure to file accounts or confirmation statements can lead to enforcement action, including possible strike-off proceedings.

Conclusion

The Companies House late accounts penalty for a private limited company ranges from £150 to £1,500 under the standard rules, while public companies face penalties of £750 to £7,500. The amount depends on how late acceptable accounts arrive, and the penalty doubles if accounts are late in two consecutive financial years.

If your company has received a penalty, check the notice, file any outstanding accounts and pay or appeal through the appropriate process. An appeal is most likely to be considered where exceptional circumstances or an official error can be demonstrated.

For directors and founders, prevention is usually far less costly than dealing with a late filing. Keep accurate records, monitor statutory deadlines, start accounts preparation early and verify that Companies House has accepted the filing. A consistent compliance process protects your company's finances and helps maintain a reliable public record.