Home / Questions / What Happens If I Miss the Accounts Deadline?
Last updated 23 October 2026. Written by the Limited Company Accountant UK team, part of Accotax. Figures are for the 2026/27 tax year; always check GOV.UK for the latest rates.
Short answer: Companies House issues an automatic penalty of £150 to £1,500 for private companies, depending on how late the accounts are. HMRC separately charges for a late CT600 Corporation Tax return, starting at £100.
Companies House late filing penalties
| Up to 1 month late | £150 |
|---|---|
| 1 to 3 months late | £375 |
| 3 to 6 months late | £750 |
| More than 6 months late | £1,500 |
| Late two years running | Penalties doubled |
| HMRC late CT600 | £100, then another £100 after 3 months |
- When are accounts actually late?
- What penalties does Companies House charge?
- What does HMRC charge for a late CT600?
- What else can go wrong if you stay late?
- What to do if you have already missed the deadline
- Can you appeal a late filing penalty?
- How to make sure it never happens again
- Frequently asked questions
When are accounts actually late?
Your first accounts are due 21 months after the date you registered the company. After that, annual accounts are due 9 months after your financial year-end. For a company with a 31 March year-end, that means 31 December. The deadline is when Companies House receives the accounts, not when you post them, so file online or allow for delivery time.
Companies House and HMRC have different deadlines. The Corporation Tax payment is due 9 months and 1 day after year-end, and the CT600 return is due 12 months after year-end. Missing one does not excuse the other.
What penalties does Companies House charge?
The penalty is automatic and depends only on how late the accounts are when they are filed. For a private limited company it is £150 up to one month late, £375 from one to three months, £750 from three to six months and £1,500 after six months. If you are late two years in a row, the penalty is doubled the second time.
The penalty is charged to the company, not to you personally. Companies House sends a penalty notice to the registered office, so a wrong address can mean you miss it until the debt is escalated.
What does HMRC charge for a late CT600?
HMRC penalties are separate from Companies House. A late Corporation Tax return costs a flat £100 immediately, a further £100 if it is more than three months late, and then tax-geared penalties of 10% of the unpaid tax at six months and again at twelve months. Interest runs on any Corporation Tax paid late. If you are late three returns in a row, the flat penalties rise to £500 each.
What else can go wrong if you stay late?
- Strike-off: Companies House can begin the process to strike the company off the register, which means the company’s assets pass to the Crown.
- Prosecution: directors have a legal duty to file accounts. Persistent failure can lead to prosecution and a fine in the magistrates’ court.
- Debt recovery: unpaid penalties are pursued through the courts and can affect the company’s credit rating.
- Practical problems: banks, lenders and clients often check Companies House before agreeing credit or contracts.
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What to do if you have already missed the deadline
- File as soon as possible. Penalties are set by when the accounts arrive, so the sooner you file, the lower the band you land in.
- File the CT600 with HMRC if that is late too, and pay any Corporation Tax due to stop interest building.
- Check the registered office address so that penalty notices reach you.
- Consider an appeal if you had a genuine reason (see below).
- Put a system in place so the next deadline does not slip.
Can you appeal a late filing penalty?
You can appeal on grounds of reasonable excuse, such as serious illness, a death in the family, or a fire or flood at your premises. Companies House does not accept pressure of work, forgetting, or not knowing the deadline as a reasonable excuse. Appeal as soon as you can with evidence, and file the accounts at the same time. If the appeal is refused, the penalty stays and is not removed by filing later.
If you know you cannot meet the deadline, apply for an extension before it passes. Companies House can give an extra three months only in exceptional circumstances, such as events outside your control.
How to make sure it never happens again
Late filing is almost always an organisation problem, not a tax problem. Set reminders at least three months before year-end, keep your bookkeeping up to date during the year, and give your accountant the records early. Our packages include deadline tracking, so every filing date for Companies House and HMRC is diarised for you and you are reminded well before it matters.
The bottom line
Companies House issues an automatic penalty of £150 to £1,500 for private companies, depending on how late the accounts are. If you would rather not do it alone, our fixed fees start at £45.83 + VAT a month.
Frequently asked questions
Do penalties double?
Yes. If your accounts are late two years in a row, the Companies House penalty is doubled the second time. Filing on time in the following year resets the position, so it is worth getting back on track quickly.
Can the company be struck off for filing accounts late?
Yes. Persistent failure to file can lead Companies House to start strike-off action, and directors can be prosecuted and fined. A struck-off company’s assets pass to the Crown, so it is far cheaper to file late than to ignore the problem.
Do I pay the penalty personally?
The penalty is charged to the company, not to you personally. However, directors who persistently fail in their filing duties can be prosecuted personally, and a loan account used to pay company costs can create other tax issues.
Is the Companies House deadline the same as the HMRC deadline?
No. Accounts are due at Companies House 9 months after year-end. The Corporation Tax payment is due 9 months and 1 day after year-end, and the CT600 return is due 12 months after year-end. Each has its own penalties.
Can I get an extension to file my accounts?
Only in limited cases. You must apply to Companies House before the deadline, explain the exceptional circumstances and give evidence. An extension is not granted because you are busy or your accountant is late.
What if my dormant company is late with accounts?
The same penalties apply to dormant companies, even if there was no activity. Dormant accounts are quick to prepare, so file them on time to avoid an unnecessary £150 or more.
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