Guide · Late accounts
Missed your Companies House deadline? Here's what happens next, and what you can do today.
First, breathe. Late accounts can be put right, and the penalty grows with time, so the most useful thing is to know exactly where you stand and get the accounts in.
Updated . Every rule here is quoted from GOV.UK; the sources are at the end.
You can prepare everything now; sending to HMRC and Companies House opens soon.

The deadline you've missed
- Every year's accounts after that: due at Companies House 9 months after the company's financial year ends.(source 1)
- First accounts: due at Companies House 21 months after the company was registered.(source 2)
The penalties for late accounts
The penalty notice comes automatically once accounts are filed late.(source 3)
- Up to 1 month late: £150.(source 4)
- 1 to 3 months late: £375.(source 5)
- 3 to 6 months late: £750.(source 6)
- More than 6 months late: £1,500.(source 7)
Those are the penalties for a private limited company; a public company's are different.(source 8) The penalty is doubled if the accounts are late 2 years in a row.(source 9)
The penalty depends on how late the accounts are when they arrive, so every week sooner can matter.
If nothing is filed at all
A company that doesn't send its accounts or confirmation statement can be fined and struck off the register.(source 10)
What to do now
Step 1: Find out exactly what's overdue
Accounts, a confirmation statement, or both. They are different filings with different dates; the three filings compared explains which is which.
Step 2: Make sure you can file
You need it to file online, whether through Companies House's own service or through software.(source 11)
If you can't find it, read our guide to a lost authentication code now, because it comes by post.
Step 3: Prepare and file the accounts
For a small company these are usually micro-entity accounts, or dormant accounts if nothing happened.
Step 4: Then deal with the penalty
You can appeal a penalty for filing accounts late.(source 12) An appeal has to give a specific reason, the relevant details such as dates and times, and show the circumstances were out of your control.(source 13) Companies House don't collect the penalty while they consider an appeal.(source 14)
Will an appeal succeed?
Companies House are clear about the reasons they don't usually accept, and it helps to know them before you write.
Companies House say an appeal may not succeed if these were the company's first accounts, if it's dormant, or if the reason is that someone else, the accountant included, was responsible.(source 15) Not knowing when or how to file isn't usually accepted either.(source 16)
Whether your own circumstances make a case for appeal is a judgement: that's one for an accountant or adviser.
If the deadline hasn't passed yet
If something outside your control, such as a fire, stops you sending the accounts, you can apply to Companies House for more time.(source 17) The application has to be made before the deadline.(source 18)
How standing.tax helps
- Your company's deadlines with HMRC and Companies House in one place, and what each one still needs from you.
- An email reminder 30 days and 7 days before your accounts, confirmation statement and Corporation Tax deadlines.
- Annual accounts for a micro-entity, dormant or trading, drawn up from your books for you to read and approve.
- Go through what Companies House hold about your company, item by item, and prepare the year's confirmation statement. Their fee is shown before you agree to it.
Questions people ask
My accountant was meant to file. Is that a reason to appeal?
Companies House say an appeal may not succeed if these were the company's first accounts, if it's dormant, or if the reason is that someone else, the accountant included, was responsible.(source 15) You can hire someone, an accountant for example, to handle some of it, but the director is still legally responsible for the company's records, accounts and performance.(source 19)
Does the Companies House penalty affect my Company Tax Return?
They're separate. HMRC has its own deadline and its own penalties for the Company Tax Return; see filing your Company Tax Return online.
Where these rules come from
Each numbered sentence above is our plain-English version of GOV.UK’s own words, which are below with a link to the page they come from.
- 1.
“File annual accounts with Companies House 9 months after your company's financial year ends”
GOV.UK: Accounts and tax returns for private limited companies - 2.
“File first accounts with Companies House 21 months after the date you registered with Companies House”
GOV.UK: Accounts and tax returns for private limited companies - 3.
“You'll automatically receive a penalty notice if your accounts are filed after the deadline.”
GOV.UK: Prepare annual accounts for a private limited company - 4.
“Up to 1 month £150”
GOV.UK: Prepare annual accounts for a private limited company - 5.
“1 to 3 months £375”
GOV.UK: Prepare annual accounts for a private limited company - 6.
“3 to 6 months £750”
GOV.UK: Prepare annual accounts for a private limited company - 7.
“More than 6 months £1,500”
GOV.UK: Prepare annual accounts for a private limited company - 8.
“Penalties for public limited companies are different.”
GOV.UK: Prepare annual accounts for a private limited company - 9.
“The penalty is doubled if your accounts are late 2 years in a row.”
GOV.UK: Prepare annual accounts for a private limited company - 10.
“You can be fined and your company struck off the register if you do not send Companies House your accounts or confirmation statement.”
GOV.UK: Prepare annual accounts for a private limited company - 11.
“You'll need a company authentication code to file your information online or file using commercial software.”
GOV.UK: Company authentication codes for online filing - 12.
“You can appeal a penalty you get for filing your company accounts late.”
GOV.UK: Prepare annual accounts for a private limited company - 13.
“If you want to appeal a penalty you must: give a specific reason for not filing your accounts on time include all relevant details, such as dates and times prove the circumstances were out of your control”
GOV.UK: Prepare annual accounts for a private limited company - 14.
“Companies House will not collect the penalty while they consider your appeal.”
GOV.UK: Prepare annual accounts for a private limited company - 15.
“Your appeal may not be successful if: these were your first accounts your company is dormant your company is a charity or a flat management company you cannot afford to pay another director is responsible for filing the accounts it was your accountant's (or anybody else's) fault”
GOV.UK: Prepare annual accounts for a private limited company - 16.
“you did not know when or how to file your accounts”
GOV.UK: Prepare annual accounts for a private limited company - 17.
“You can apply to extend your accounts filing deadline with Companies House if you cannot send your accounts because of an event outside your control - for example, if a fire destroyed company records before your filing deadline.”
GOV.UK: Accounts and tax returns for private limited companies - 18.
“You must apply for the extension before your filing deadline.”
GOV.UK: Accounts and tax returns for private limited companies - 19.
“You can hire other people to manage some of these things day-to-day (for example, an accountant) but you're still legally responsible for your company's records, accounts and performance.”
GOV.UK: Running a limited company: your responsibilities



