Late filing penalty calculator, 2026/27
Select how late your accounts or company tax return are and see the penalties that apply, including the doubling rule for a second consecutive late year.
The late filing penalty calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Companies House penalties for private companies: £150, £375, £750 and £1,500 by lateness band, doubled if the previous year was also late. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under corporation tax & limited company. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Total estimated penalties
Companies House penalty
Standard scale for a first late filing.HMRC corporation tax penalty
Flat penalties, then 10% and 20% of unpaid tax at 6 and 12 months.Also note
HMRC charges late payment interest from the due date until payment.Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
The deadlines you are being measured against
Accounts are due at Companies House nine months after your accounting reference date, twenty-one months after incorporation for a first set. The corporation tax return is due twelve months after the period end, but the tax itself is payable nine months and one day after it.
The confirmation statement is separate again: due at least once every twelve months, within fourteen days of the review date.
Appeals
Companies House penalties are only cancelled in exceptional circumstances, a serious illness or a genuine service failure, evidenced. Pressure of work, an accountant who was late, or not knowing the deadline are all rejected as reasons.
HMRC applies a reasonable excuse test, and expects you to file as soon as the excuse ends.
How to make it stop happening
Set the year-end record close two months after the period end, not nine. Filing early does not accelerate the tax payment date, and it turns a deadline into a known number you can plan around.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
What is the penalty for filing company accounts late?
For a private company: £150 up to a month late, £375 up to three months, £750 up to six months and £1,500 beyond that, doubled if the previous year was also filed late.
Can late filing penalties be appealed?
Only in exceptional circumstances with evidence. Companies House applies the rules strictly and does not accept workload or adviser delay as an excuse.
What happens if I keep filing late?
Directors can be prosecuted personally, and Companies House can begin action to strike the company off the register, which puts company assets at risk.
Are Companies House and HMRC penalties separate?
Yes. Late accounts at Companies House and a late CT600 at HMRC are charged independently, so one late year end can produce two penalties plus interest on any corporation tax paid after the due date.
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