A letter from Companies House about a late filing penalty is never welcome. It can feel especially unfair if the accounts were only a few days late, or if you thought someone else was dealing with them. The good news is that the rules are simple, and once you understand them it's easy to stay clear of them in future.
This post explains how much the penalty is, why it sometimes doubles, and what you can realistically do - both before a deadline and after a penalty has been issued.
When your accounts are due
For a private limited company, your annual accounts are due at Companies House 9 months after the end of your financial year. Your company's first accounts are due 21 months after the date it was incorporated. Public companies have less time: 6 months, or 18 months for their first accounts.
If you're not sure of your dates, our guide to Companies House filing deadlines walks through how they're worked out.
How much the penalty is
The penalty is set by law and is charged automatically. Companies House has no discretion over the amount - it depends only on how late the accounts are and whether the company is private or public.
| How late the accounts are | Private company | Public company |
|---|---|---|
| Up to 1 month | £150 | £750 |
| More than 1 month, up to 3 months | £375 | £1,500 |
| More than 3 months, up to 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
The penalty is charged to the company, not to you personally as a director.
Why a penalty can double
If your company files its accounts late two years in a row, the penalty for the second year is doubled. So a private company that is two months late for the second year running pays £750 instead of £375.
Here's a worked example. A private company has a 31 March 2026 year end, so its accounts are due by 31 December 2026. It files them on 15 February 2027 - about six and a half weeks late. That falls in the "more than 1 month, up to 3 months" band, so the penalty is £375. If the company was also late with its accounts for the year to 31 March 2025, the penalty becomes £750.
Heads up - a penalty isn't the only risk. Not filing accounts is a criminal offence for directors, who can be fined personally. And if accounts stay outstanding, Companies House can start the process of striking the company off the register.
A rejected filing doesn't stop the clock
Your accounts only count as filed once Companies House has accepted them. If you submit on the last day and they're rejected - for a missing signature date, a wrong authentication code or a figure that doesn't add up - the deadline has still passed by the time you fix them. Companies House won't normally accept a rejected filing as a reason to cancel a penalty.
That's the main reason to file early. A couple of weeks' breathing space means a rejection is an inconvenience rather than a penalty.
Asking for more time before the deadline
You can apply to Companies House for an extension, but only before your deadline has passed. You'll need to explain what has happened, and it has to be something unexpected and outside your control - for example:
- a director or the person preparing the accounts being seriously ill
- a fire, flood or break-in that destroyed the company's records
- a cyber attack that left you unable to get to your records
Being busy, changing accountant or waiting for figures from a third party usually won't be enough. If you think you'll have a problem, apply as early as you can - you can't apply once the deadline has gone.
Appealing a penalty
You can appeal a penalty in writing. Companies House will look at what happened, but it only accepts appeals in exceptional circumstances - usually a serious, unforeseen event close to the deadline that you couldn't have planned around.
These reasons are not normally accepted:
- you didn't know the deadline, or didn't get a reminder
- your accountant or agent was late
- the company was short of money, or wasn't trading
- your accounts were rejected and resubmitted after the deadline
If you do appeal, keep it factual. Say what happened, when, why it stopped you filing on time, and include any evidence you have. And file the accounts anyway - an appeal doesn't pause the deadline, and the penalty keeps rising while the accounts are outstanding.
The penalty is automatic, but it's also avoidable - most late filings come down to a missed date or a last-minute rejection.
How to stay on the right side of the deadline
- Diary your dates. Put both your Companies House and HMRC deadlines in the calendar as soon as your year ends.
- Find your authentication code early. If you've lost it, a replacement can take up to five working days to arrive by post. See company authentication code.
- Aim to file two weeks early. It leaves time to fix a rejection.
- Check who's responsible. If an accountant files for you, the penalty still lands on your company - so check they have what they need.
How TaxOptimiser can help
We show your filing deadline on each accounting period and run validation checks before anything is sent, so most of the problems that cause a rejection are caught first. When Companies House accepts your accounts, the submission status updates so you know you're done. For the full rules in one place, see our help article on Companies House late filing penalties.