- Late filing penalty: £150 to £1,500 depending on how late
- Second consecutive late filing: penalties double
- Appeal deadline: 28 days from the date of the penalty notice
- Accepted appeal grounds: serious illness, natural disaster, fire — not forgotten or accountant-late
- Persistent non-filing: Companies House can strike off the company
Late filing penalty amounts
Companies House imposes automatic civil penalties when annual accounts are filed after the deadline. The penalty depends on how late the filing is:
| Delay after deadline | Private company penalty | If second consecutive late filing |
|---|---|---|
| Up to 1 month | £150 | £300 |
| 1–3 months | £375 | £750 |
| 3–6 months | £750 | £1,500 |
| More than 6 months | £1,500 | £3,000 |
Penalties are automatic — Companies House does not issue warnings before imposing the penalty. The moment the deadline passes with no filed accounts, the penalty clock starts. Public companies face substantially higher penalties.
How the doubling rule works
If a company files accounts late in two consecutive years, the penalty for the second late filing is doubled. This applies even if the second filing is only days late. There is no minimum delay required to trigger the doubling — being one day late in year 2 when year 1 was also late doubles the penalty for year 2.
Example: two consecutive late filings
| Year | Days late | Penalty band | Penalty charged |
|---|---|---|---|
| Year 1 | 45 days late | 1–3 months | £375 |
| Year 2 | 20 days late | Up to 1 month | £300 (doubled from £150) |
| Total | £675 |
Breaking the consecutive late-filing chain — by filing on time even once — resets the doubling. The first filing in a sequence is always at the standard rate.
How to appeal a late filing penalty
Companies House accepts appeals in genuinely exceptional circumstances. The grounds that are accepted:
- Serious illness of the director responsible for filing (evidence required)
- Death of a director or key person involved in accounts preparation
- Severe fire or flood destroying accounting records
- Natural disaster or civil emergency preventing normal operation
- Technical failure on Companies House's own systems (rare)
The grounds that are not accepted:
- "I forgot" or "I didn't receive the reminder"
- "My accountant was late delivering the accounts"
- "I didn't know the deadline"
- "The accounts were difficult to prepare"
- "We were busy with other matters"
Accountant delay is not an appeal ground: If your accountant files late, Companies House does not care. The legal obligation is on the company and its directors, not the accountant. If your accountant causes a late filing, you may have a claim against them — but you cannot pass the liability to Companies House. This is why proactive engagement with your accountant well before the deadline is essential.
How to make an appeal
- Wait to receive the penalty notice (sent to the registered office)
- Note the appeal deadline: 28 days from the date of the penalty notice
- Appeal online at Companies House or in writing, setting out the exceptional circumstances
- Include supporting evidence (medical certificate, insurance report, etc.)
- Companies House will review and respond, typically within 4–6 weeks
Late appeals (after the 28-day window) are considered only in the most exceptional circumstances.
Requesting an extension before the deadline
In genuine emergencies, Companies House can grant an extension to your filing deadline — but only if you apply before the deadline passes:
- Apply via Companies House WebFiling — 'Apply for more time to file'
- Provide the reason and supporting evidence
- Extensions are granted for genuine emergencies: serious illness, natural disaster, HMRC investigation requiring original documents
- Extensions are not available for administrative difficulties or workload issues
Apply early if you might be late: If accounts are complex or delayed and you think you might miss the deadline, apply for an extension immediately — do not wait and see. Once the deadline passes without an approved extension, no extension is possible and the penalty is automatic.
Strike-off for persistent non-filing
If accounts are repeatedly not filed, Companies House will initiate strike-off proceedings:
- First Gazette notice published (publicly announced)
- 28-day objection window (creditors, members, etc. can object)
- Second Gazette notice — company is struck off the register
- All company assets vest in the Crown (bona vacantia)
A struck-off company can be restored via a court order within 6 years of dissolution. Restoration typically costs £1,500–£3,000 in legal fees plus all outstanding penalties and back-filing. It is an entirely avoidable outcome — file on time.
Preventing late filings
- Diary your filing deadline the moment you know your year-end — it is fixed and predictable
- Engage your accountant early — at least 2–3 months before the deadline
- Register an email address with Companies House to receive reminder notifications
- Use accounting software that shows your upcoming compliance deadlines
- File as soon as accounts are ready — do not wait until the last week of the filing window
Use the calculator
Frequently asked questions
Can I get more time to file accounts?
Does a late filing penalty affect my credit rating?
Can I dispute the penalty if my registered office address changed and I didn't receive the reminder?
What if I am a director of multiple companies — does the doubling apply to each separately?
Important: This guide is for general information only and does not constitute tax or legal advice. Tax rules change — always verify current rates and thresholds with HMRC or a qualified accountant before making decisions.