Most UK company directors learn about Companies House penalties the expensive way. The system is automated: miss the deadline by one day and the penalty issues itself. Miss it by six months and you are at £1,500 - doubled to £3,000 if you were late the previous year too.
No grace period, no discretion, no "we'll let you off this once."
Here are the deadlines every director needs to know.
The two key deadlines
1. Annual accounts: 9 months from your accounting reference date
Private limited companies must file annual accounts within 9 months of their accounting reference date (the last day of your financial year).
Example: If your accounting reference date is 31 March 2026, your filing deadline is 31 December 2026.
Public companies have a shorter window: 6 months.
First-year exception: New companies get longer for their first accounts - generally 21 months from incorporation. However, where the first accounting period is longer than 12 months, the filing deadline can also be expressed as 3 months from the accounting reference date, if that gives longer. In practice, use whichever deadline applies to your situation.
2. Confirmation statement: 14 days after your review period
The confirmation statement (which replaced the annual return) must be filed at least once every 12 months. You then have 14 days after the end of your review period to file it.
Example: If you incorporated on 15 February 2025, your first review period ends on 15 February 2026, and your confirmation statement is due by 1 March 2026.
Unlike annual accounts, you can file confirmation statements early and reset the clock. Many companies file immediately after their anniversary to minimise the risk of forgetting.
The penalty structure: how it escalates
Annual accounts (private companies)
| How late | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
Annual accounts (public companies)
| How late | Penalty |
|---|---|
| Up to 1 month | £750 |
| 1 to 3 months | £1,500 |
| 3 to 6 months | £3,000 |
| More than 6 months | £7,500 |
The doubling rule
If your accounts were late in the previous year, the penalty doubles. That means a private company that is more than 6 months late two years running pays £3,000.
Confirmation statement
Companies House may issue a financial penalty for a late confirmation statement, and can also take compliance and enforcement action, including:
- Starting the process to strike your company off the register
- Prosecuting directors for a criminal offence
- Issuing fines through the courts
In practice, strike-off and prosecution are the primary enforcement mechanisms. Companies House will send warning letters before taking action, but the process can start surprisingly quickly.
Where directors get caught
Electronic filing is not instant
Your accounts are only "delivered" when Companies House accepts them, not when you press submit. If your filing is rejected for formatting errors, tagging issues, or data mismatches, it counts as not filed. File at least a week early - if something bounces, you have time to fix it.
Dormant companies still have to file
If your company is dormant (not trading, no income), you still need to file:
- Dormant company accounts (simplified, but still required)
- Annual confirmation statement
"We're not doing anything" is not an exemption.
Your accounting reference date might not be what you think
Your accounting reference date defaults to the last day of the month in which you incorporated. But it can be changed, and previous accountants may have changed it without making it obvious. Check Companies House directly - do not assume.
First accounts have a different calculation
New companies generally have 21 months from incorporation for their first accounts, but where the first accounting period exceeds 12 months, the deadline may also be 3 months from the accounting reference date if that gives longer. This catches directors who assume the standard 9-month rule applies from day one.
The appeal process exists, but it is narrow
You can appeal a late filing penalty. However, appeals usually succeed only where:
- The accounts were delivered on time (proof required)
- The lateness was caused by circumstances outside the company's control
- The company was dormant and should have been exempt
- An application for an accounting period extension was pending
"I forgot," "my accountant was slow," and "I didn't know" are not accepted. The appeal process exists, but the grounds are narrow.
Corporation Tax: the other deadline
While not a Companies House deadline, directors often confuse Companies House and HMRC requirements:
- Corporation Tax payment: Due 9 months and 1 day after your accounting period ends
- CT600 tax return: Due 12 months after your accounting period ends
These are separate from your Companies House accounts deadline. You can be compliant with one and late on the other.
How to stay ahead of it
- Know your accounting reference date - check Companies House directly
- Set calendar reminders - at 3 months, 1 month, and 1 week before deadline
- File early - leave time for rejection and resubmission
- File confirmation statements immediately - do not wait for the 14-day window
- Do not rely on your accountant's calendar - maintain your own tracking
- Keep dormant companies compliant - or strike them off properly
Need to calculate your filing deadline?
Use our calculator to work out the exact date and build in extra buffer around weekends and bank holidays.
Calculate your deadline -> Open the calculator
Frequently Asked Questions
Q: What happens if I miss the Companies House deadline? A: Automatic penalties are issued immediately. There is no grace period. The penalty escalates the longer you remain late, up to £1,500 (or £3,000 if late two years running).
Q: Can I extend my filing deadline? A: You can apply to change your accounting reference date, which effectively extends the deadline. But you can only do this while accounts are not yet overdue, and there are limits on how often you can change it.
Q: What if my accountant files late? A: The director is responsible, not the accountant. You may have a claim against your accountant for the penalty, but you still have to pay Companies House.
Q: Do bank holidays affect the deadline? A: Companies House deadlines are calendar dates, not working days. Because online filing is available, weekends and bank holidays do not shift the deadline - file early.
Conclusion
The penalties are automated, the doubling rule is merciless, and the appeal grounds are narrow. But the fix is simple: file early, own your calendar, and never assume your accountant is watching the dates for you. The directors who get caught are almost always the ones who left it to someone else.
Sources & Further Reading:
- Gov.uk - Late filing penalties
- Gov.uk - Penalties for late filing of annual accounts
- Companies House - File your confirmation statement
This guide is for informational purposes only and does not constitute legal or accounting advice. Always verify filing deadlines independently and seek professional advice if unsure.
