Late filing penalty
A late filing penalty is the automatic fine charged when company accounts reach Companies House after the deadline. It starts at £150 for a private company up to a month late and doubles if you were late the previous year.
Also known as: Companies House penalty
How it works
Companies House penalties are automatic and civil, not discretionary. For a private company the scale runs from £150 for up to one month late, through £375 for one to three months, £750 for three to six months, and £1,500 for more than six months. File late in two consecutive financial years and the penalty doubles. Being busy, changing accountant or waiting on a bookkeeper are not accepted as reasons.
HMRC runs a separate penalty regime for the corporation tax return. ££100 applies immediately after the CT600 deadline, another ££100 after three months, then 10% of the unpaid tax at six months and a further 10% at twelve. Both regimes can bite for the same year, because one deadline is nine months after the period end and the other is twelve.
Unpaid corporation tax is different again: interest runs from the day after the payment date, which is nine months and one day after the period end. That means a company can be paying interest for three months while still inside the filing window.
Appeals succeed only where something genuinely unexpected and outside your control stopped the filing, and Companies House expects evidence. Prevention costs far less: a reminder set three months before the deadline and bookkeeping that is current.
Who this affects
- First-year companies unclear that the first accounts deadline runs from incorporation
- Directors who changed accountant close to a year end
- Companies that filed late once and now face doubled penalties
- Anyone who filed on time but paid corporation tax late and is accruing interest
Common mistakes
- Assuming the penalty is negotiable or waived on first offence
- Confusing the Companies House deadline with the HMRC one
- Leaving a rejected filing unchecked, so the resubmission lands after the deadline
Frequently asked questions
How much is the Companies House late filing penalty?
£150 for up to a month, £375 up to three months, £750 up to six months and £1,500 beyond that, doubled if the previous year was also late.
What is HMRC's penalty for a late CT600?
££100 immediately, another ££100 after three months, then 10% of the unpaid tax at six months and another 10% at twelve months.
Can I appeal a penalty?
You can, but only an unforeseeable event beyond your control is normally accepted. Pressure of work, accountant delays and software problems are generally rejected.
Does paying tax late also cause a penalty?
Late corporation tax attracts interest from the day after the due date rather than a fixed penalty, though a long delay can lead to collection action.
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Reviewed by Waqas Sagar ACA FCCA FMAAT · Last reviewed 13 September 2026 · Figures for 2026/27 · About our practice
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