Late Company Accounts Penalties: UK 2026 Guide

A private limited company that files annual accounts late receives an automatic civil penalty from Companies House. The penalty starts at £150 and rises to £1,500 when accounts are more than six months late. The amount doubles if the company files late in two successive financial years.

Companies House late-filing penalties

These are the standard statutory bands in force at the date of this 2026 guide. A penalty is normally issued shortly after late accounts are accepted. Filing only one day after the deadline can trigger the first band.

When does the penalty double?

The penalty is doubled when accounts are late in two successive financial years. For example, a private company more than six months late could face £3,000 rather than £1,500 in the second consecutive year.

Can directors face other consequences?

Yes. Failure to deliver accounts is a criminal offence by the directors. Companies House can take enforcement action, prosecute directors and begin steps to strike the company from the register. A strike-off can freeze or close the company’s bank account, and assets left in a dissolved company can pass to the Crown.

Late accounts can also damage credit assessments, supplier confidence and access to finance. The civil penalty applies to the company, but directors are responsible for ensuring delivery.

What is the normal filing deadline?

• Private company: normally 9 months after the end of its accounting reference period.
• Public company: normally 6 months after the end of its accounting reference period.
• First accounts: special rules apply, often 21 months after incorporation for a private company whose first period is 12 months or less.

See our limited-company annual accounts deadline guide before calculating the date.

Corporation Tax deadlines are separate

Companies House accounts, the Company Tax Return and Corporation Tax payment each have separate deadlines. For a typical 12-month period:

• Corporation Tax is usually due 9 months and 1 day after the accounting period ends;
• the Company Tax Return is normally due 12 months after the accounting period ends;
• Companies House accounts are normally due 9 months after the financial year ends for a private company.

Missing more than one obligation can therefore create separate penalties and interest. Read how and when to pay Corporation Tax.

Can a company request more time?

A company may apply to extend its filing deadline when an event outside its control makes filing impossible, but it should apply before the deadline. Approval is not automatic. Companies House advises applying as soon as the problem becomes clear and supplying supporting evidence.

If the deadline has already passed, file the accounts immediately. Waiting for an appeal outcome can move the company into a higher penalty band.

Can a late-filing penalty be appealed?

Yes, but appeals succeed only in limited circumstances. Provide a clear explanation and evidence of an exceptional event. Problems that are commonly rejected include relying on an accountant without adequate oversight, misunderstanding the deadline, the company being dormant, postal delay without sufficient allowance, or financial difficulty.

The penalty normally remains payable while an appeal is considered unless Companies House says otherwise.

What to do when accounts will be late

1. Confirm the exact deadline on the Companies House register.
2. Ask the accountant what information is missing and supply it immediately.
3. Apply for an extension before the deadline if an exceptional event genuinely prevents filing.
4. File compliant accounts at the earliest opportunity.
5. Pay or formally appeal the penalty by the date stated.
6. Review bookkeeping, reminders and director oversight to prevent recurrence.

Official guidance

• Companies House: penalties for late filing
• Companies House: appeal a late-filing penalty

This guide is general information and does not replace professional legal or accounting advice.