Last reviewed: 29 September 2026 · Reviewed by IFM's qualified accountant
The right response depends on which deadline was missed. Annual accounts, the confirmation statement and event-driven updates have different consequences and different ways to put the record right.
What should you know about if annual accounts are late?
The late filing penalty for private-company accounts is automatic:
| Delay | Penalty |
|---|---|
| Up to one month | £150 |
| More than one month and up to three months | £375 |
| More than three months and up to six months | £750 |
| More than six months | £1,500 |
Companies House doubles the penalty if accounts are late in two successive financial years. The penalty applies even when the company is dormant or the first accounts are late.
File acceptable accounts immediately. If a submission is rejected, the company can remain late, so check the filing status and save the acceptance evidence. Correct missing signatures, inconsistent dates or other errors without delay.
Companies House sends the penalty notice to the registered office. If that address is not monitored, the company can miss both reminders and enforcement correspondence. Keeping the registered office accurate is part of deadline control.
What should you know about if the confirmation statement is late?
The confirmation statement does not use the accounts penalty scale. Companies House warns that a company can receive a financial penalty of up to £5,000 and may be struck off if it does not file on time. Failure to file is also an offence.
Complete the register review and file the statement. Current directors may need identity verification and a Companies House personal code before the filing can be accepted. If even one director has not completed the requirement, begin that process rather than repeatedly attempting an incomplete submission.
Do not wait for the next accounts filing. The statement and accounts are independent obligations, and completing one does not cure the other.
What should you know about if a director or company detail was not updated?
Changes such as a director appointment, resignation, registered-office move or change in control can have their own filing requirements. Update the record using the appropriate filing as soon as the omission is found.
The confirmation statement is a chance to check the record, but it is not a blanket annual deadline for every change. A company should also update its statutory registers and supporting resolutions or records so its internal documents agree with the public register.
Where an error is more complicated than a late form — for example disputed officer details, an incorrect share filing or a sensitive address issue — read the relevant Companies House correction process before submitting more forms. A corrective filing should resolve the record, not add a second inconsistency.
What should you know about strike-off is a real risk?
Persistent failure to file can lead the registrar to conclude that the company is no longer carrying on business or in operation and begin strike-off action. Notices appear on the public register and in the Gazette.
If the company is struck off while it still owns assets, those assets can pass to the Crown. Its bank account may be frozen, and restoration can involve additional work and cost. A trading company can also face obvious disruption with customers, lenders and suppliers when the register shows overdue filings or proposed strike-off.
If the company is still needed, deal with the outstanding documents and any objections to strike-off immediately. If the company should close, use the proper dissolution or insolvency process; leaving filings unanswered is not a controlled closure plan.
What should you know about directors can face separate consequences?
The civil accounts penalty is issued to the company, but filing duties sit with the directors. Companies House states that not filing accounts or confirmation statements is a criminal offence and directors can be personally fined in the criminal courts.
Blaming an accountant or another director is not normally enough. Directors should know the due dates, provide information in time and confirm acceptance. Delegation helps with the work; it does not transfer the legal responsibility.
Can you appeal?
An accounts late filing penalty can be appealed, but Companies House says discretion is limited. The strongest cases involve an unforeseen event outside the company’s control at a critical time, or an error by Companies House. Supporting evidence and a clear timeline are essential.
Ordinary explanations are unlikely to succeed on their own. Companies House lists first accounts, dormancy, inability to pay, reliance on an accountant, unfamiliarity with the rules, postal delay and overseas travel among examples that generally do not justify waiving the penalty.
Use the official appeal service and follow the route on the notice. Recovery is suspended while an accounts late filing appeal is considered, but the missing accounts still need to be filed. If the appeal fails and the company cannot pay in one amount, contact Companies House to discuss a short instalment arrangement rather than ignoring the debt.
What should you know about if the deadline has not passed yet?
Where an unforeseen event outside the company’s control will prevent on-time accounts, apply for an extension before the normal deadline. Companies House gives serious unexpected illness and a fire destroying records as examples. It will review the facts and is not obliged to grant more time.
Continue trying to file by the original date while the request is considered. An approved extension protects the company only if acceptable accounts are filed by the extended deadline.
Once the normal date has passed, an extension application is no longer the solution. File, then deal with the penalty and any appeal.
What should you know about a 24-hour recovery checklist?
First, open the company’s register entry and identify every overdue item. Check the registered office for notices. Confirm whether the company is active, dormant or intended for closure, and whether a strike-off notice has appeared.
Second, assemble the information needed to file. For accounts, check approval and signature as well as the figures. For the confirmation statement, verify the company record and obtain director personal codes securely.
Third, submit through the correct service and confirm acceptance. Keep the receipt, submission reference and a copy of what was filed. Then pay or appeal any penalty using the notice instructions.
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 should you know about tell the people who need to know?
An overdue marker is public. If a lender, investor, buyer or important customer is already reviewing the company, explain factually what is late, what has been submitted and when the register should update. Do not describe a filing as complete until Companies House has accepted it.
Internally, tell the other directors and anyone responsible for finance or company secretarial work. Agree one owner for the recovery and one source of truth for submission status. A rushed response becomes more difficult when several people file different versions or assume somebody else has checked acceptance.
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 if annual accounts are late?
Companies House doubles the penalty if accounts are late in two successive financial years. The penalty applies even when the company is dormant or the first accounts are late.
What should you know about if the confirmation statement is late?
The confirmation statement does not use the accounts penalty scale. Companies House warns that a company can receive a financial penalty of up to £5,000 and may be struck off if it does not file on time. Failure to file is also an offence.
What should you know about if a director or company detail was not updated?
Changes such as a director appointment, resignation, registered-office move or change in control can have their own filing requirements. Update the record using the appropriate filing as soon as the omission is found.
What should you know about strike-off is a real risk?
Persistent failure to file can lead the registrar to conclude that the company is no longer carrying on business or in operation and begin strike-off action. Notices appear on the public register and in the Gazette.
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.
