Companies House late filing penalties: how much, and how to avoid them

How much is the late filing penalty?

Companies House issues a civil penalty automatically when accounts arrive after the deadline. The amount depends on how late they are and whether the company is private or public. These bands come from Companies House’s late filing penalties guidance (updated 16 January 2026):

The penalty is set by the date acceptable accounts are received, not the date they were first sent. Accounts that are rejected and re-sent after the deadline are late.

When does the penalty double?

If a company files late in two consecutive financial years, the second penalty is doubled. This has applied to financial years starting on or after 6 April 2008.

Late filing is also a criminal offence for directors, separate from the company’s penalty. On conviction, a director can face an unlimited fine.

How is the deadline worked out?

A private company has 9 months after its accounting reference date to file. The first accounts after incorporation are due 21 months after the company was formed, or 3 months after the first accounting reference date if that is later.

Months are counted to the corresponding date, according to Preparing and filing Companies House accounts (updated 23 October 2026). A year end of 4 April gives a deadline of 4 January. A month-end year end runs to the last day of the month: 30 April gives 31 January.

Weekends and bank holidays don’t move the date. The deadline for any company is shown on its page on the Companies House register, and the deadline planner on the FileMyLtd homepage works out the dates for any year end.

Can you appeal a penalty?

Yes, but appeals rarely succeed. Companies House says an appeal “will only be successful if you can show that the circumstances are exceptional”, and gives one example: a fire destroying records a few days before the filing deadline.

Its guidance lists reasons that are unlikely to succeed on their own, including:

• the company is dormant, or these are its first accounts;
• the company cannot afford to pay;
• the accountant was ill, or the director relied on the accountant;
• the director is not familiar with the filing requirements;
• the accounts were delayed or lost in the post;
• another director was responsible for preparing the accounts.

Companies House asks for appeals in writing where possible, and says email to enquiries@companieshouse.gov.uk is the quickest route. A rejected appeal can go to its Senior Casework Unit, then to the Independent Adjudicators.

How do HMRC penalties compare?

They are separate. HMRC fines a late Company Tax Return, and those penalties doubled for returns due on or after 1 April 2026: £200 at one day late and another £200 at three months, per GOV.UK’s Company Tax Returns guide. A company that misses both deadlines can be fined by both bodies for the same year. The corporation tax deadlines guide covers HMRC’s dates and penalties.

How do you avoid a late filing penalty?

Most late filings are caused by something mundane rather than by a company being unable to prepare accounts:

1. The authentication code is missing. A replacement takes up to 10 working days by post. The authentication code guide explains how to request one.
2. The accounts are rejected near the deadline. A rejection after the deadline still leaves the accounts late. Checking them before sending matters more than sending early.
3. The first deadline is misread. The 21-month rule for first accounts confuses many new directors, who expect 9 months.
4. The reminder goes to the wrong place. Companies House writes to the registered office, which is often an agent’s address.

What the penalty figures show

UK searches for “late filing penalty companies house” run at about 1,900 a month (DataForSEO, November 2026), most of them, judging by the related searches for appeals, from directors who have already received one.

The first band is the cheapest one to avoid. The difference between filing one day late and one month late is nothing; the difference between one month and one month and a day is £225.