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HMRC and Companies House Fines: Every Penalty a UK Company Can Face (2026)

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9 mins read
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Toby Denwood
Tax Manager
Toby is an experienced tax advisor who leads the UK tax team at Sleek, helping owner managed businesses stay compliant, save time, ensure efficiency, and access valuable tax incentives.
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Key takeaways
  • The Companies House late accounts penalty runs from £150 to £1,500 for a private company and doubles if you file late two years running.
  • HMRC and Companies House fines are separate regimes, so one missed year-end can trigger penalties from both bodies at once.
  • Corporation tax fixed late filing penalties doubled from 1 April 2026, with a CT600 one day late now costing £200 rather than £100.
In this article

Companies House fines for a private limited company start at £150 for accounts filed up to a month late and climb to £1,500 once you pass six months, while HMRC fines run on entirely separate ladders for self assessment, corporation tax and VAT.

The two regulators don’t talk to each other, so a single missed year-end can land you penalties from both at the same time.

This guide maps every fine a UK company can face in 2026, what triggers it, how much it costs, and how to appeal. If you’d rather never see a penalty notice, Sleek’s accounting and compliance service files all of these for you.

Holding a penalty notice and not sure which deadline you missed or what it’ll cost you?

Every UK company fine at a glance

Here’s the full picture in one place. Use it to find your situation, then read the detailed section below for how to fix or appeal it.

Regulator

What triggers it

Penalty (2026)

Companies House

Annual accounts late (private Ltd)

£150 to £1,500 by lateness, doubles if late two years running

Companies House

Annual accounts late (PLC)

£750 to £7,500 by lateness

Companies House

Confirmation statement not filed

Financial penalty plus strike-off risk

HMRC

Self assessment filed late

£100 fixed, then daily and tax-geared penalties

HMRC

Self assessment paid late

5% at 30 days, 6 months and 12 months, plus interest

HMRC

Corporation tax return (CT600) late

£200 fixed, then a further £200, plus 10% tax-geared penalties

HMRC

VAT return or payment late

Points-based system, then a £200 penalty plus interest

One thing to clear up early: the Companies House fee changes on 1 February 2026 are fees, not fines. They’re covered further down because readers often confuse the two.

How much is the Companies House fine for filing accounts late?

The Companies House fine for filing your annual accounts late is automatic and based purely on how late they are, not on whether your company made a profit.

A private limited company pays £150 if accounts are up to a month late, rising to £1,500 once they’re more than six months overdue. There’s no warning and no discretion. The penalty is issued the day after the deadline passes.

How late the accounts are

Private company or LLP

Public company (PLC)

Not more than 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

The figures above double if you file late in two successive financial years. So a private company that’s two months late for the second year running pays £750, not £375.

Your accounts deadline is normally nine months after your accounting reference date. First accounts have longer: 21 months from incorporation, or three months from the accounting reference date, whichever is later.

Mid-article tip: register for free email reminders from Companies House the moment you incorporate. A diary note alone is the most common reason directors miss the date.

What is the Companies House fine for a late confirmation statement?

A late confirmation statement does not carry the automatic financial penalty that late accounts do, but it exposes your company to something more serious: a financial penalty under the registrar’s enforcement powers and the risk of being struck off the register entirely.

Failing to file a confirmation statement is a criminal offence, and directors can be personally fined in the criminal courts. If the statement stays outstanding, Companies House can begin strike-off proceedings, which can dissolve your company.

If yours is already overdue, the fix is straightforward but time-sensitive. Our guide on what to do if you’ve missed your confirmation statement walks through the recovery steps, and you can also read how to file your confirmation statement correctly to avoid it happening again.

How much are HMRC fines for filing self assessment late?

The HMRC fine for a late self assessment return starts at a fixed £100, and crucially this applies even if you owe no tax at all or have already paid in full.

From there the penalties escalate the longer the return stays outstanding. These are separate from any penalty for paying late.

  1. Day one late: £100 fixed penalty, regardless of tax owed.
  2. 3 months late: £10 per day for up to 90 days, a maximum of £900.
  3. 6 months late: the greater of £300 or 5% of the tax due.
  4. 12 months late: a further £300 or 5% of the tax due, whichever is greater.

That means a return filed a year late can rack up £1,600 in filing penalties before any tax-related charges, even on a nil return. If you’re behind, the priority isfiling your self assessment as soon as possible to stop the daily clock.

Paying late is penalised separately. HMRC charges 5% of the unpaid tax at 30 days, again at 6 months, and again at 12 months, plus daily interest at the Bank of England base rate plus 4%.

HMRC fines for corporation tax and VAT explained

The HMRC fine for filing your company tax return (CT600) late now starts at £200, after the fixed penalties doubled on 1 April 2026 for the first time since the late 1990s.

This is a separate regime from the accounts you file at Companies House, even though both stem from the same year-end. A director who misses both can be fined twice over.

Corporation tax late filing penalties now work like this:

  • £200 the day after the filing deadline (12 months after your accounting period ends).
  • A further £200 if the return is still outstanding after three months, a total of £400.
  • 10% of any unpaid tax once the return is six months late, and a further 10% at twelve months.
  • Repeat offenders who file late three years in a row pay £1,000 per return, or £2,000 each if more than three months late.

VAT runs on a points-based system. You collect a penalty point each time you submit a VAT return late, and once you hit the threshold for your filing frequency, you’re charged a £200 penalty plus £200 for each further late return.

Late VAT payment triggers separate charges and interest. The detail sits in our guide to VAT late payment penalties, and you can read more on corporation tax filing deadlines to keep both on track.

Tip

Register for free email reminders from Companies House the moment you incorporate. A diary note alone is the most common reason directors miss the date.

Fees vs fines: what changed on 1 February 2026

The Companies House cost changes that took effect on 1 February 2026 are fees you pay to file, not fines for filing late, and it’s worth being clear on the difference because the two get confused constantly.

A fee is what you pay to submit a document. A fine is what you pay for missing the deadline to submit it. The February changes only touched fees.

Filing (digital)

Before

From 1 February 2026

Company incorporation

£50

£100

Confirmation statement

£34

£50

Voluntary strike-off

£33

£13

So incorporating a company now costs £100, the annual confirmation statement costs £50, and closing a company through voluntary strike-off is actually cheaper at £13. None of these is a penalty.

Identity verification has also become mandatory, which makes keeping your Companies House identity verification up to date part of staying compliant.

I’ve been fined, what can I do about it?

If you’ve been fined, your first move is almost always to file the outstanding document immediately, because most penalties keep growing until you do and HMRC won’t even consider an appeal until your return is in.

You can appeal both Companies House and HMRC penalties, but only with a genuine reasonable excuse, and the bar is high. You normally have 30 days from the date on the penalty notice.

What HMRC and Companies House generally accept:

  • Serious illness or bereavement affecting the person responsible for filing.
  • A fire, flood or theft that destroyed your records close to the deadline.
  • A technical failure in HMRC’s or Companies House’s own systems.

What does not count, however common it feels:

  • Not knowing the deadline or not understanding the rules.
  • Your company being dormant or unable to afford the penalty.
  • Relying on an accountant who let you down, or that these were your first accounts.

If your appeal is rejected, you can escalate to the senior casework unit and, ultimately, an independent adjudicator at Companies House, or a statutory review and the First-tier Tribunal for HMRC penalties.

How Sleek helps with HMRC and Companies House fines

Almost every fine on this page comes from a missed date, not from doing anything wrong. The penalties are automatic, the deadlines overlap, and one slip can trigger charges from two regulators at once.

Sleek manages your year-end accounts, corporation tax return, confirmation statement, VAT and self assessment together, with the deadlines tracked for you so nothing slips through. For directors juggling multiple filings, a dedicated limited company accountant means the reminders, the filing and the compliance sit with one team.

Never miss a filing again
Managed accounts and compliance from one fixed fee, with every Companies House and HMRC deadline tracked so the penalties never start.
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Disclaimer: The preceding information is not legal advice. This content is aimed to provide general guidance. For more formal or legal advice, contact Sleek directly.

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FAQs on Companies House fines

Do Companies House fines apply if my company is dormant?

Yes. A dormant company must still file annual accounts and a confirmation statement, and the late filing penalty applies in full if it misses the deadline. Being dormant is not a reasonable excuse for late accounts. The same is true for corporation tax: a dormant company that hasn’t told HMRC it’s dormant can still face the fixed CT600 penalty.

Can I appeal a Companies House late filing penalty?

Yes, but only if you can show genuinely exceptional circumstances, such as a fire destroying records days before the deadline. The registrar has very limited discretion. Reasons like relying on your accountant, financial difficulty or unfamiliarity with the rules are routinely rejected. You appeal online or by email, and an independent adjudicator can review a rejected case.

Does the £100 self assessment penalty apply if I owe no tax?

Yes. The £100 fixed penalty is triggered by the return being late, not by any tax being owed. It applies even if your tax bill is zero, you’re due a refund, or you’ve already paid everything on time. The penalty is about the missing return itself, so filing promptly is the only way to avoid it.

Do Companies House fines double every year?

Not every year automatically, but the late accounts penalty doubles if you file late in two successive financial years. So a private company that files two months late one year pays £375, and £750 if it happens again the next year. Filing on time for a year resets you to the standard penalty band.

Are late filing penalties tax-deductible?

No. Fines and penalties charged by HMRC or Companies House for late filing are not an allowable expense for corporation tax, so you can’t offset them against your profits. The same applies to late payment penalties. Interest on late corporation tax is also non-deductible, which makes avoiding the charges in the first place the only real saving.


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What’s the difference between HMRC and Companies House fines?

They’re two separate regulators with separate penalty regimes. Companies House fines you for filing your annual accounts and confirmation statement late. HMRC fines you for late self assessment, corporation tax and VAT returns and payments. Because they don’t share deadlines or systems, one missed year-end can produce penalties from both bodies at the same time.

How quickly do Companies House penalties get issued?

Almost immediately. The late filing penalty for accounts is automatic and issued the day after your deadline passes, with no warning letter beforehand. There’s no grace period, even if the deadline falls on a weekend or bank holiday. This is why the penalty catches so many directors out, and why filing a few days early is the safest approach.