Last reviewed: 29 September 2026 · Reviewed by IFM's qualified accountant
The first action is still to file acceptable accounts as soon as possible. An appeal does not replace the filing, and allowing the delay to continue can increase the penalty and expose the company and its directors to further action.
What should you know about the current penalty scale?
For private companies and limited liability partnerships, Companies House applies the following automatic penalties:
| Time after the deadline | Penalty |
|---|---|
| Not more than one month | £150 |
| More than one month but not more than three months | £375 |
| More than three months but not more than six months | £750 |
| More than six months | £1,500 |
Public-company penalties are higher. The penalty for a private company is doubled when its accounts are late in two successive financial years.
The clock is measured from the filing deadline to the date acceptable accounts reach Companies House. Delivery by post is not delivery until the document arrives, and a deadline falling on a Sunday or bank holiday does not move to the next working day.
Accounts that are rejected can still leave the company late. Companies House gives an unsigned balance sheet as an example of accounts it cannot accept. Filing before the final day creates room to correct a technical or authorisation problem.
What should you know about the penalty belongs to the company, but directors are responsible?
The company receives and pays the civil late filing penalty. Separately, failing to file accounts is a criminal offence and directors can be personally fined by a court. The registrar may also begin action to strike a company off the register if required filings remain outstanding.
The director’s legal responsibility does not disappear because an accountant or another director was expected to prepare the accounts. Companies House specifically lists reliance on an accountant and responsibility resting with another director among reasons that are unlikely to justify an appeal.
What should you know about grounds that may support an appeal?
Companies House describes its discretion as very limited. The appeal needs to identify an exceptional event that was outside the company’s control and occurred at a critical time. Its examples include a fire destroying records shortly before the deadline and serious illness or death close to the date.
An appeal can also be appropriate where Companies House made an error. In either case, the submission should give a specific chronology and evidence. Relevant documents may include a medical note, insurer’s record or other dated material showing both the event and its connection to the missed deadline.
The online appeal service asks for the company number, the penalty reference, the reason for appeal and supporting documents. Uploaded documents must identify the person or company affected and include relevant dates. The service states a maximum file size of 4 MB per document.
What should you know about reasons that usually do not succeed?
Companies House says an appeal is unlikely to succeed when it relies on any of these points alone:
- the company is dormant;
- these are the company’s first accounts;
- the company cannot afford the penalty;
- the company or directors have financial difficulties;
- an accountant was relied upon or was ill;
- another director was responsible;
- the directors did not know the requirements;
- accounts were delayed or lost in the post; or
- directors live or were travelling overseas.
That list is important because many of the explanations feel reasonable in everyday terms but do not meet the legal threshold for the registrar to waive an automatic penalty. An appeal should not overstate the facts or present an ordinary administrative failure as an exceptional event.
How to appeal?
Use the GOV.UK service for an accounts late filing penalty. The online service says a penalty can be appealed only once through that route, so prepare the facts and evidence before submitting. Set out what happened, when it happened, why it prevented filing and what steps were taken to try to meet the deadline.
Companies House says recovery action is suspended while it considers the appeal. If a debt collector or solicitor contacts the company before a decision, reply explaining that the penalty is under appeal.
If the appeal is rejected and there is additional information, the company can ask the Senior Casework Unit in the Late Filing Penalties Department to review it. A further review can be requested from the independent adjudicators after the senior casework stage. The registrar retains the statutory discretion; adjudicators review the handling but cannot force the registrar to waive a penalty.
Do not confuse this route with appeals against other Companies House penalties. GOV.UK says other penalties may need a court appeal within a specified period. Read the notice itself and use the route that matches the penalty received.
What should you know about paying and asking for instalments?
If the appeal is not made or does not succeed, pay using the instructions on the notice or the GOV.UK payment service. Companies House says it will normally accept payment over a short period by monthly instalments where the company has difficulty paying immediately, but the company must contact it and explain the position.
Ignoring the penalty can lead to debt collection and court proceedings, with possible legal costs. Paying the penalty does not cure the missing filing: the accounts must still be delivered.
What should you know about apply for more time before the deadline, not after it?
If an unplanned event will prevent filing and the normal deadline has not passed, apply for an extension immediately. Companies House allows an application where an event outside the company’s control makes on-time filing impossible. The application needs the company number, an explanation and any supporting documents.
The application must arrive before the normal filing deadline. Companies House advises filing by the original date if possible while waiting for a decision. If it approves the extension and the accounts arrive by the new date, no late filing penalty is issued for that delay.
An extension request is not a routine planning tool. It is for exceptional circumstances, and a company may be ineligible if it has already extended that deadline.
What should you know about preventing the next penalty?
Check the accounts date on the public register and work backwards. Put preparation, record completion, draft review, tax calculation, director approval, signature and submission into the calendar as separate milestones. Keep evidence of acceptance, not only evidence that a file was sent.
Use the Deadline Finder for standard first accounts, first confirmation statement and Corporation Tax dates. For VAT, payroll, personal tax and other obligations, check the tax deadlines calendar and your official records.
Keep an evidence file with the accepted accounts, filing receipt, register screenshot or confirmation, penalty notice and any appeal documents. This makes it easier to show what happened and when, and prevents a later reminder being handled from memory. It also gives the next year’s preparer a clear record of the failure point, whether that was incomplete bookkeeping, late approval, a rejected submission or a genuinely exceptional event.
What should you read next?
Use the Deadline Finder for standard first accounts, first confirmation statement and Corporation Tax dates. For VAT, payroll, personal tax and other obligations, check the tax deadlines calendar and your official records.
What do people also ask about this topic?
What should you know about the current penalty scale?
The clock is measured from the filing deadline to the date acceptable accounts reach Companies House. Delivery by post is not delivery until the document arrives, and a deadline falling on a Sunday or bank holiday does not move to the next working day.
What should you know about the penalty belongs to the company, but directors are responsible?
The company receives and pays the civil late filing penalty. Separately, failing to file accounts is a criminal offence and directors can be personally fined by a court. The registrar may also begin action to strike a company off the register if required filings remain outstanding.
What should you know about grounds that may support an appeal?
Companies House describes its discretion as very limited. The appeal needs to identify an exceptional event that was outside the company’s control and occurred at a critical time. Its examples include a fire destroying records shortly before the deadline and serious illness or death close to the date.
What should you know about reasons that usually do not succeed?
That list is important because many of the explanations feel reasonable in everyday terms but do not meet the legal threshold for the registrar to waive an automatic penalty. An appeal should not overstate the facts or present an ordinary administrative failure as an exceptional event.
Which official sources support this guide?
- https://www.gov.uk/government/publications/late-filing-penalties-from-companies-house/late-filing-penalties
- https://www.gov.uk/annual-accounts/penalties-for-late-filing
- https://www.gov.uk/appeal-a-penalty-for-filing-your-company-accounts-late
General guidance, not advice for your situation.
