Companies House late filing penalties: how much, when they double and how to appeal

How much is the penalty?

The penalty is fixed by law and depends only on how late the accounts reach Companies House and whether the company is private or public.

Source: GOV.UK late filing penalties guidance and the Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008.

The penalty is charged to the company, not to the directors personally. It is a civil penalty, separate from the criminal offence of failing to file, which falls on directors (see below).

When does the penalty double?

The penalty doubles if accounts are filed late in two successive financial years, for financial years beginning on or after 6 April 2008. A private company that is more than six months late for the second year running therefore pays £3,000 rather than £1,500. A public company in the same position pays £15,000.

When are accounts due?

A private company must deliver accounts within 9 months of the end of its accounting reference period, and a public company within 6 months (Companies Act 2006, section 442). The deadline does not move if it falls on a weekend or bank holiday.

First accounts

First accounts are the most common trap because the first period is often longer than 12 months. If the first accounts cover more than 12 months, a private company must file within 21 months of incorporation, or 3 months from the accounting reference date, whichever is longer. For a public company the figure is 18 months from incorporation, or 3 months from the accounting reference date if longer. If the first period is 12 months or less, the normal 9 and 6 month periods apply.

"These are our first accounts" is on the Companies House list of reasons unlikely to win an appeal, so new companies get no grace period. Our accounts deadline calculator works out the date from a year end or incorporation date, and shows the penalty band for a given filing date.

Can you get more time to file?

Yes, but only if you apply before the deadline and only for an event outside your control. Once the deadline has passed, the penalty is already due and an extension is no longer possible.

How it works:

1. Apply online through the Companies House service for extending an accounts filing deadline.
2. Give the company number, explain why you need more time and, optionally, upload supporting documents.
3. Wait for Companies House to review the application and decide.

GOV.UK gives an unexpected illness or a fire destroying company records as examples of qualifying events, and says an extension is granted only if the reasons are exceptional. The law caps the filing period at 12 months after the end of the accounting period, so a company that has already extended may not be eligible again. The automatic pandemic extensions ended on 6 April 2021.

How to appeal a late filing penalty

You appeal through the Companies House online appeal service, and you can appeal only once against each penalty notice. You will need the company number, the penalty reference, the reason for the appeal and any documents that support it.

Reasons Companies House may accept

GOV.UK says you can usually appeal only on one of two grounds:

• Unexpected circumstances close to the deadline, for example serious illness or death, or an event such as a fire destroying records a few days before the filing deadline.
• A Companies House error.

The registrar's discretion is limited by law, so appeals succeed only in exceptional circumstances.

Reasons that usually fail

Companies House lists these as unlikely to succeed on their own:

• the company is dormant
• the company cannot afford to pay, or is in financial difficulty
• the accountant was ill, or the directors relied on the accountant
• these were the company's first accounts
• the directors did not know the filing requirements
• the accounts were delayed or lost in the post
• the directors or members live overseas
• another person was responsible for the accounts

If the appeal is rejected

You can ask the Senior Casework Unit to review the decision. If it upholds the penalty, you can ask the Independent Adjudicators to look at the case, but they cannot force Companies House to reverse its decision. While an appeal is open, a debt collection agency may still contact you: GOV.UK advises replying to explain that you have appealed.

What happens if the accounts or the penalty stay unpaid?

An unpaid penalty goes to debt collectors and then to the County Court (or Sheriff Court in Scotland), where the company can file a defence but may also have to pay legal costs. Unfiled accounts lead to a separate and more serious track.

Prosecution of directors

Failing to deliver accounts on time is a criminal offence. Under section 451 of the Companies Act 2006, every person who was a director immediately before the deadline commits the offence, unless they prove they took all reasonable steps to make sure the accounts were filed. GOV.UK warns that a convicted director could get a criminal record and a potentially unlimited fine for each offence.

Strike-off

If the registrar believes a company is no longer carrying on business, it can strike the company off and dissolve it under section 1000. On dissolution, the company's assets, including its bank account and property, can pass to the Crown. Our guide to the first Gazette notice for compulsory strike-off explains the warning letters and the two month notice period.

A company later restored to the register does not pay penalties for accounts that fell due while it was dissolved, but it still owes penalties for accounts filed late before it was struck off.

How common is late filing?

Late filing is the exception: 93,785 of 5,166,057 active companies (1.8%) were past their accounts due date on 1 October 2026. Most catch up quickly, since 74% of them were less than three months late, but 8,175 were more than two years overdue.

Source: UK Company Data analysis of the Companies House register, overdue accounts study.

How to check whether a customer or supplier files late

Companies House does not publish the penalties themselves, but you can see lateness from the register. Two checks cover most cases:

1. Is the company overdue now? Compare the "next accounts due" date on the register with today. If the date has passed and no new accounts appear in the filing history, the company is late. Our page on what accounts overdue means explains how to read the flag.
2. Has it been late before? Open the filing history and compare each accounts filing date with the deadline for that year (9 months after the period end for a private company). A pattern of filings arriving after the deadline is a more useful warning than a single late year.

Weigh the result with the rest of the record: a strike-off proposal, a missing confirmation statement or falling net assets all make lateness more serious. To see a company's due date, last balance sheet date and filing record in one place, check it on our accounts page.

Sources

1. Late filing penalties, GOV.UK, accessed 18 October 2026.
2. Appeal a penalty for filing your company accounts late, GOV.UK, accessed 18 October 2026.
3. Apply for more time to file your company's accounts, GOV.UK, accessed 18 October 2026.
4. Preparing and filing Companies House accounts, GOV.UK, accessed 18 October 2026.
5. The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008, legislation.gov.uk, accessed 18 October 2026.
6. Companies Act 2006, section 442: period allowed for filing accounts, legislation.gov.uk, accessed 18 October 2026.
7. Companies Act 2006, section 451: default in filing accounts and reports, legislation.gov.uk, accessed 18 October 2026.
8. Companies Act 2006, section 1000: power to strike off company not carrying on business or in operation, legislation.gov.uk, accessed 18 October 2026.

FAQ

How much is the Companies House late filing penalty?

For a private company or LLP it is £150 if accounts are up to one month late, £375 up to three months, £750 up to six months and £1,500 after that. A public company pays £750, £1,500, £3,000 or £7,500 for the same bands. The amount is set by regulations and is charged automatically once the deadline passes.

Does the penalty double if accounts are late two years running?

Yes. If a company files its accounts late in two successive financial years, the penalty for the second year is doubled. A private company more than six months late twice in a row pays £3,000 for the second year instead of £1,500. The rule applies to financial years beginning on or after 6 April 2008.

Can I appeal a late filing penalty?

Yes, once per penalty notice, through the Companies House online service. Appeals usually succeed only if serious illness, death or a similar unexpected event happened close to the deadline, or if Companies House made an error. Dormancy, cash problems, relying on an accountant and first accounts are listed as reasons unlikely to succeed on their own.

Can I get an extension after the deadline has passed?

No. An application for more time must be made before the filing deadline, and only for an event outside the company's control, such as an unexpected illness or a fire. Once the deadline has passed, the late filing penalty applies. The law limits the total filing period to 12 months after the end of the accounting period.

Are directors personally liable for late accounts?

The late filing penalty is a debt of the company, not of the directors. Separately, failing to file accounts is a criminal offence committed by every director in office just before the deadline, unless they prove they took all reasonable steps to comply. A convicted director can receive a criminal record and a potentially unlimited fine.

Sources: Companies House register and accounts data (Open Government Licence v3.0), legislation.gov.uk and GOV.UK guidance where linked. This page is general information, not legal, tax or credit advice. Spotted an error? Email info@globalmindsetmarketing.co.uk.