- Late accounts cost a private company £150 to £1,500, doubled if late two years running
- A late company tax return costs £200 on day one for returns due from 1 April 2026
- Late corporation tax attracts 7.75% interest a year, charged daily from 9 January 2026
Companies House fines for late accounts start at £150 for a private company and reach £1,500 after six months, doubling if you were late the year before. HMRC charges separately, from £200 for a late company tax return, and accounting handled by qualified accountants takes both sets of deadlines off your plate.
How do Companies House and HMRC penalties differ?
Companies House and HMRC are two separate regulators with two separate penalty regimes. One missed year-end can land you a letter from each, and paying one doesn’t settle the other.
Companies House cares about the public record, so it fines you for late accounts. HMRC cares about tax, so it fines you for a late company tax return and charges interest when tax is paid late.
| Companies House | HMRC | |
|---|---|---|
| What’s filed | Annual accounts and confirmation statement | Company tax return (CT600) |
| Deadline | Accounts 9 months after the year end | Return 12 months after the accounting period ends |
| First penalty | £150 for a private company | £200 |
| Does it escalate? | Yes, in four bands up to £1,500 | Yes, a further £200 at 3 months, then 10% of unpaid tax at 6 and 12 months |
| Repeat lateness | Doubles if late two years in a row | Rises to £1,000 per penalty if late three times in a row |
| How to appeal | Exceptional circumstances only | Reasonable excuse |
| Worst outcome | Strike-off and criminal fines for directors | Tax determination, tax-geared penalties and debt recovery |
What does a UK company have to file each year?
Every UK limited company has three core filings a year, whether it’s trading, dormant or making a loss. Here’s what they are and when they’re due.
- Annual accounts (Companies House). Due 9 months after the end of your accounting reference period for a private company. First accounts get longer: 21 months from incorporation, or 3 months from the accounting reference date if that’s later.
- Confirmation statement (Companies House). Due at least once every 12 months, within 14 days of the end of your review period. It confirms the company’s details on the public register are correct, and our guide to filing your confirmation statement walks through it.
- Company tax return (HMRC). The CT600 is due 12 months after the end of your accounting period, even if there’s no tax to pay.
- Corporation tax payment (HMRC). For most companies, the tax is due 9 months and 1 day after the accounting period ends. That’s three months before the return itself.
Dormant companies aren’t exempt. They still file dormant company accounts and a confirmation statement, and Companies House charges the same penalty if either is late.
If you’re registered for VAT or run payroll, those carry their own deadlines on top of these three.
How much are Companies House fines for late accounts?
Companies House penalties for late accounts are automatic and set by law. The amount depends only on how late the accounts arrive, not on the size of the company or whether it made a profit.
| How late the accounts are | Private company or LLP | Public company |
|---|---|---|
| Up to 1 month | £150 | £750 |
| 1 to 3 months | £375 | £1,500 |
| 3 to 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
These company accounts late filing penalties are charged to the company, not to you personally. The penalty notice goes to your registered office and shows the deadline, the date the accounts arrived and the amount owed.
What if Companies House rejects your accounts?
Rejected accounts don’t count as filed. If Companies House returns them for a fix, such as an unsigned balance sheet, and the corrected version lands after the deadline, you’ll still get a penalty.
That’s why company accounts late filing penalties often hit businesses that did try to file on time. Sending accounts a few weeks early leaves room for a rejection.
Why does the penalty double if you were late last year?
The Companies House late filing penalty doubles if your accounts are late two years in a row. It’s there to stop companies treating the fine as a routine cost.
So a private company that’s two months late for the second year running pays £750 rather than £375. File on time for one year and you’re back to the standard bands.
What are HMRC penalties for late filing of a company tax return?
HMRC penalties for late filing are fixed at first and then tied to your tax bill. For returns with a filing date on or after 1 April 2026, the fixed penalties doubled, and they apply even if the company owes nothing.
| How late the return is | Penalty |
|---|---|
| 1 day | £200 |
| 3 months | Another £200 |
| 6 months | HMRC estimates your tax and adds 10% of the unpaid tax |
| 12 months | Another 10% of any unpaid tax |
If the return is late three times in a row, each £200 penalty rises to £1,000. You’ll find the full process in our guide to filing the company tax return.
What’s a tax determination?
Once a return is six months late, HMRC writes with its own estimate of your corporation tax. That’s a tax determination, and you can’t appeal against it.
The way out is to pay the tax and file the real return. HMRC then recalculates the interest and penalties using your actual figures.
What happens if you pay corporation tax late?
HMRC doesn’t charge a flat penalty for paying corporation tax late. It charges interest instead, and that’s separate from any penalty for filing late.
Late payment interest is 7.75% a year from 9 January 2026, which is the Bank of England base rate plus 4%. It runs daily from the day after the payment deadline until you’ve paid in full.
If you can’t pay on time, call HMRC before the deadline to ask about a Time to Pay arrangement. Our guide to paying corporation tax covers the payment routes and reference numbers you’ll need.
What happens if you miss a confirmation statement?
There’s no automatic penalty band for a late confirmation statement, but it’s not risk-free. Companies House can issue a financial penalty, and the registrar can start striking the company off.
Strike-off is the bigger threat, because a dissolved company’s assets pass to the Crown. If you’re already past your date, our guide to an overdue confirmation statement sets out the fix.
When does a filing failure become the director’s problem?
Companies House penalties sit with the company, but the duty to file sits with the directors. As a director, you’re personally responsible for delivering the accounts on time.
Not filing accounts or a confirmation statement is a criminal offence, and directors can be fined personally in the criminal courts. That’s separate from, and on top of, any penalty the company pays.
Unpaid penalties go to debt collectors and then to the County Court or Sheriff Court. Persistent failures can also lead to a director being disqualified.
How do you appeal a penalty?
You can appeal to both regulators, but the tests are different. File the missing document first, because HMRC won’t look at an appeal until the return is in.
Appealing a Companies House late filing penalty
Companies House only cancels a penalty in exceptional circumstances, such as a fire destroying your records a few days before the deadline. You’ll need a specific reason, dates and times, and proof it was out of your control.
Use the Companies House appeal a penalty service online, and Companies House won’t chase payment while it considers your case. Appeals based on these reasons alone usually fail:
- It was your accountant’s fault, or your accountant was ill
- These were your first accounts
- The company is dormant or can’t afford to pay
- You didn’t know the deadline or how to file
- The accounts were lost or delayed in the post
- Another director was responsible for filing
If the Companies House appeal a penalty route fails, you can go to the senior casework unit, then the independent adjudicators, then the Registrar. You have to follow that order.
Appealing an HMRC penalty
HMRC uses a reasonable excuse test, such as serious illness or a failure of HMRC’s own systems. You can appeal a corporation tax late filing penalty online, then print the form and post it.
Have your company’s UTR, the penalty notice date, the amount and the accounting period end date ready. The form has to be done in one go.
What if your company has already been struck off?
A struck-off company can often be restored to the register, but it costs time and money. The good news is you won’t pay penalties for the period it was dissolved.
You will pay any penalties left unpaid from before dissolution. You’ll also pay late filing penalties on accounts delivered at restoration if they were already overdue when the company was dissolved.
If you’ve had a strike-off warning but the company still exists, file the overdue documents straight away. That’s quicker and cheaper than restoring it later.
How do you stop it happening again?
Almost every late filing penalty UK companies receive comes down to a date nobody was watching. The fix is giving one person ownership of the calendar.
- Check your real dates. Look up your company on Find and update company information to see exactly when accounts and the confirmation statement are due.
- Name one owner. If filing is “everyone’s job”, it’s nobody’s. Agree who files each document and when.
- Work back from the deadline. Aim to file accounts a month early so a rejection doesn’t tip you into a penalty.
- Check your accountant files, not just prepares. A late filing penalty UK directors get for an accountant’s slip still falls on the company.
Sleek’s company incorporation and ongoing compliance packages put your accounts, confirmation statement and tax return on one tracked calendar. HMRC penalties for late filing and Companies House penalties stop being something you have to think about.
How Sleek helps with Companies House fines
Sleek pairs AI-assisted bookkeeping with qualified accountants who review every filing before it goes to Companies House or HMRC. You can see what’s been prepared, what’s been checked and when each deadline falls.
If you’re dealing with a penalty right now, we’ll look at whether it can be appealed and get the outstanding filings in. Then our accounting services keep every date covered, so the next letter doesn’t arrive.
Keep Companies House fines off your desk
FAQs on companies house fines
Where does Companies House send a late filing penalty notice?
Companies House sends the penalty notice to your company’s registered office address. If that address is out of date, you might not see the notice until a debt collector gets in touch. Keeping your registered office current is the simplest way to avoid that surprise.
Can I pay a Companies House penalty in instalments?
Yes, Companies House normally accepts short-term monthly instalments if you can’t pay in one go. You have to ask, ideally by email, and explain why you can’t pay the full amount now. It won’t reduce the penalty, but it can keep the debt away from collectors.
Can I get more time to file my company accounts?
Yes, but only if you apply for more time before your filing deadline passes. Companies House only grants an extension for exceptional reasons, such as an unforeseen event. Once the deadline has gone, the Companies House late filing penalty applies automatically.
Does a weekend or bank holiday deadline give me extra time?
No, a deadline that falls on a Sunday or bank holiday still stands. Accounts must reach Companies House by that date. If you’re posting paper accounts, use a guaranteed delivery service, because first class post doesn’t promise next-day delivery.
Does changing my accounting year end affect my filing deadline?
Yes, changing your accounting reference period can shorten the time you have to file your next accounts. Check the new deadline on the public register as soon as the change goes through. For more on this and similar updates, see our questions about company changes and ongoing compliance.
