Late Filing Penalty Calculator UK

The Late Filing Penalty Calculator estimates the automatic Companies House penalty for delivering annual accounts after their filing deadline. The amount depends on the type of company, how late the accounts are and whether accounts were also filed late for the preceding financial year.

Private companies and limited liability partnerships generally use one penalty scale, while public companies face higher charges. A penalty is normally doubled when accounts are filed late in two successive financial years.

The calculator covers Companies House accounts penalties rather than penalties for a late Company Tax Return, confirmation statement or Corporation Tax payment. Those obligations have separate deadlines and penalty rules.

How Does the Late Filing Penalty Calculator Work?

The calculation normally follows three steps:

• identify whether the entity is a private company, LLP or public company;
• measure the delay from the accounts filing deadline to the date acceptable accounts reach Companies House; and
• double the standard penalty where the accounts were also filed late for the preceding financial year.

The standard bands cover accounts filed not more than one month late, more than one but not more than three months late, more than three but not more than six months late, and more than six months late.

Companies House imposes the civil penalty automatically when accounts are delivered late. The relevant rates are established under company legislation and administered by Companies House.

Official guidance explains the current Companies House late filing penalty rules.

What Do the Calculator Results Mean?

Standard penalty: This is the ordinary amount for the applicable delay band before any doubling is applied.

Consecutive-filing adjustment: The standard amount is normally doubled if accounts were delivered late for the immediately preceding financial year as well.

Estimated total penalty: This is the standard charge after applying the consecutive-year rule where relevant.

Delay band: This identifies the period into which the filing date falls. Crossing a band boundary can increase the penalty immediately rather than gradually.

The result relates to one set of annual accounts. Separate penalties may exist for another accounting period, and other consequences can arise if required filings remain outstanding.

What Are the Companies House Late Filing Penalty Rates?

The period is measured from the statutory filing deadline to the date Companies House receives acceptable accounts.

A private company or LLP filing exactly one month late is normally in the £150 band. The £375 band begins when the delay is more than one month. The same boundary approach applies to the three-month and six-month bands.

These charges apply to the company or LLP. They are separate from any personal liability, prosecution or other enforcement consequences that may arise from a continued failure to file.

What Is an Illustrative Late Filing Penalty Calculation?

Illustrative example: A private limited company delivers acceptable annual accounts four months after its Companies House deadline. Its accounts for the immediately preceding financial year were also filed late.

The example assumes the company was private at the balance sheet date, the accounts were due under the normal rules, Companies House did not grant an extension, the filing date falls within the more-than-three-months but not-more-than-six-months band, and the consecutive-year doubling rule applies.

Based on these assumptions, the calculator would estimate a Companies House penalty of £1,500.

If the previous year’s accounts had been filed on time, the estimated penalty for the current four-month delay would instead be £750.

When Are Private Company Accounts Due?

For example, a private company with an accounting reference date of 31 March would normally need to deliver its subsequent accounts by 31 December.

Special rules apply to first accounts. Where a private company’s first accounts cover more than 12 months, the filing deadline is normally:

• 21 months from the date of incorporation; or
• three months from the accounting reference date,

whichever gives the longer period.

Changing the accounting reference date can alter the deadline, and shortening an accounting period may leave less time than expected. Check the filing date shown on the Companies House register rather than relying only on the previous year’s timetable.

When Are Public Company Accounts Due?

Public companies have shorter filing periods and substantially higher late filing penalties than private companies.

Where the first accounts of a public company cover more than 12 months, the normal deadline is:

• 18 months from incorporation; or
• three months from the accounting reference date,

whichever gives the longer period.

The applicable penalty scale is based on whether the company was private or public at the balance sheet date. A change of company status can therefore require closer review.

Do LLPs Pay the Same Late Filing Penalties?

An LLP filing accounts not more than one month late would normally face a £150 penalty. The charge rises to £375, £750 or £1,500 as the delay moves through the later bands.

The consecutive-year rule can also double an LLP’s penalty where its accounts were filed late in the immediately preceding financial year.

This treatment relates to an LLP’s annual accounts. Other LLP filings and the tax returns of the partnership or its members follow separate rules.

How Does the Consecutive-Year Doubling Rule Work?

The previous late filing does not need to fall within the same penalty band. The relevant question is normally whether the immediately preceding financial year’s accounts were also filed late.

If accounts were late two years ago but the immediately preceding year was filed on time, the doubling rule would not ordinarily apply to the current penalty.

The calculator depends on the consecutive-filing selection made by the user. Check the company’s filing history on the Companies House register where the position is uncertain.

Do Dormant Companies Receive Late Filing Penalties?

Dormant status does not remove the legal obligation to file annual accounts. A company with no trading activity, income or Corporation Tax liability can still be penalised if its accounts arrive late.

Simplified dormant company accounts may be available where the eligibility conditions are met, but they must still reach Companies House in an acceptable form before the deadline.

Directors should not assume that telling HMRC a company is dormant also updates Companies House. The two organisations maintain separate records and administer different obligations.

What Happens If Accounts Are Rejected?

Companies House can reject accounts that are incomplete, inconsistent or submitted in an unacceptable format. If corrected accounts arrive after the deadline, a late filing penalty may arise even where the original attempt was made before the deadline.

Common causes of rejection can include:

• missing required statements or notes;
• incorrect accounting period dates;
• accounts not approved or authenticated correctly;
• using the wrong accounts format;
• illegible documents;
• missing auditor information where an audit is required; or
• figures that do not balance or agree across the filing.

File early enough to identify and correct a rejection before the deadline. A submission confirmation does not necessarily mean that Companies House has accepted the accounts.

Can the Accounts Filing Deadline Be Extended?

An application should be made before the existing filing deadline. The company will normally need to explain the circumstances and provide supporting information.

Potential circumstances can include an unexpected event such as a fire, flood or serious systems failure shortly before filing, depending on the evidence and Companies House’s decision.

Pressure of work, forgetting the deadline, waiting for an accountant or applying after the filing period has already expired will not automatically produce an extension.

An application is not an extension until Companies House approves it. Continue preparing the accounts while waiting for the decision where possible.

Can a Companies House Late Filing Penalty Be Appealed?

An appeal should identify the specific event that prevented filing, explain the relevant dates and provide appropriate evidence.

Companies House is unlikely to accept an appeal based only on:

• not knowing the deadline;
• relying on an accountant without appropriate oversight;
• the company being dormant;
• financial difficulty;
• postal delays without allowing sufficient delivery time;
• accounts being delayed by internal approval; or
• another company document being filed on time.

An appeal does not automatically succeed because the accounts were only slightly late. The penalty is imposed automatically once the statutory deadline is missed.

Recovery activity may be suspended while Companies House considers a submitted appeal, but the company should follow the instructions and payment information on its penalty notice.

What Happens If Accounts Are Not Filed?

The civil late filing penalty is not the only consequence. Failure to deliver accounts is also a criminal offence for which directors may be prosecuted.

Companies House may begin strike-off action if it believes the company is no longer carrying on business or operating. If a company is dissolved, its assets, including money and property, can pass to the Crown.

Paying a penalty does not remove the obligation to file. The company should deliver acceptable accounts as soon as possible to restore compliance and avoid the delay moving into a higher penalty band.

Is This the Same as a Late Company Tax Return Penalty?

Most companies file annual accounts with Companies House and a Company Tax Return with HMRC. One submission does not automatically satisfy the other obligation.

For Company Tax Returns with filing dates on or after 1 April 2026, the ordinary HMRC flat-rate penalties are:

• £200 where the return is delivered late but within three months of the filing date; and
• a further £200 where it remains outstanding for more than three months.

Higher £1,000 and £2,000 flat-rate charges can apply for a third or subsequent consecutive late return. Tax-related penalties can also arise at later stages based on unpaid Corporation Tax.

These HMRC charges should not be added to the Companies House estimate unless the Company Tax Return was also late. The Late Filing Penalty Calculator result should be interpreted according to the filing regime stated by the calculator.

What Factors Can Affect the Penalty?

• Company type: Public companies pay higher penalties than private companies and LLPs.
• Filing deadline: First accounts, subsequent accounts and changed accounting periods can have different deadlines.
• Delivery date: The relevant date is when acceptable accounts reach Companies House.
• Delay band: Crossing one, three or six months increases the penalty.
• Previous year: A consecutive late filing normally doubles the current charge.
• Rejected accounts: A rejected filing may not stop the penalty period.
• Approved extension: A valid extension changes the deadline against which lateness is measured.
• Company status: The private or public status at the balance sheet date can affect the rate.

The calculator applies the selected inputs but cannot verify the filing deadline, acceptance date or Companies House history.

What Common Late Filing Calculation Mistakes Should Be Avoided?

Using the Corporation Tax deadline

The Companies House accounts deadline is separate from the deadline for filing a Company Tax Return or paying Corporation Tax.

Check each obligation independently rather than assuming one shared deadline applies.

Measuring from the accounting year end incorrectly

The penalty period starts after the statutory accounts filing deadline, not immediately after the accounting period ends.

Establish the correct deadline before calculating how late the accounts are.

Ignoring a rejected submission

A rejected set of accounts may not count as delivered.

Use the date acceptable accounts were received unless Companies House confirms another treatment.

Forgetting the preceding year

A late filing in the immediately preceding financial year can double the current penalty.

Review the filing history rather than relying on memory or the amount of the previous charge.

Assuming dormant companies are exempt

Dormant companies must still file accounts by their deadlines.

Use the ordinary private or public company penalty scale as applicable.

Treating payment as completion

Paying the penalty does not satisfy the outstanding accounts filing obligation.

Deliver acceptable accounts promptly even if the penalty has already reached its maximum standard band.

What Are the Calculator’s Important Limitations?

The result may require further review where:

• the calculation concerns first accounts;
• the accounting reference period was changed;
• the company changed between private and public status;
• Companies House granted an extension;
• the original submission was rejected;
• the company has been restored to the register;
• more than one accounting period is outstanding;
• the preceding year’s filing history is unclear; or
• criminal proceedings or strike-off action have begun.

The estimate does not include Company Tax Return penalties, late Corporation Tax interest, confirmation statement consequences, court fines, debt recovery costs or penalties relating to other statutory filings.

Which Related Calculators May Be Useful?

The Corporation Tax Calculator can estimate company tax from taxable profit. Corporation Tax payment and Company Tax Return deadlines remain separate from the annual accounts deadline.

The Company Profit Calculator can provide an illustrative view of revenue, costs and profit before tax. Its output is not a set of statutory accounts and cannot be filed with Companies House.

This Late Filing Penalty Calculator provides estimates only. The actual charge depends on the company type, statutory deadline, accepted delivery date, preceding filing history and any Companies House decision or extension. Circumstances and available relief differ, and professional accounting or legal advice may be appropriate where accounts remain outstanding, a filing was rejected or a penalty is disputed.