A private company must deliver its annual accounts to Companies House within 9 months of the end of its accounting reference period, and a public company within 6 months, with longer periods for some first accounts. If acceptable accounts arrive late the company gets an automatic civil penalty from £150 to £1,500 for a private company, doubled if the previous year’s accounts were also late. Appeals succeed only in exceptional circumstances.

What is the legal deadline for filing accounts?

Section 441 of the Companies Act 2006 requires the directors to deliver the accounts and reports for each financial year to the registrar, and section 442 sets the “period for filing”. The normal rule is:

  • private company: nine months after the end of the accounting reference period
  • public company: six months after the end of that period

Whether the private or public period applies depends on the company’s status immediately before the end of the accounting reference period (section 442(6)). The rule applies to every company, trading or not, large or small, including dormant companies and flat management companies. LLPs have the same nine month period. These deadlines are separate from HMRC’s Corporation Tax deadlines, which are covered in Corporation Tax deadlines.

How do you count the deadline to the exact day?

Companies House counts months to the corresponding date. Its own examples:

  • accounting reference date 4 April: the deadline is midnight on 4 January the following year, not 31 January
  • accounting reference date 30 April (a month end): the deadline is midnight on 31 January, because a month end date runs to the last day of the appropriate month

A deadline that falls on a Sunday or bank holiday is not moved. What counts is the date Companies House receives acceptable accounts, not the date you sent them. If accounts are rejected, for example because the balance sheet is not signed, and the corrected set arrives after the deadline, the company gets a penalty. The record shows accounts as overdue until they have been examined and accepted.

What are the special rules for first accounts and changed year ends?

First accounts

A new company’s first accounting reference date is the last day of the month in which the first anniversary of incorporation falls. If the first accounts cover more than 12 months, a private company must file within 21 months of incorporation, or 3 months after the accounting reference date if that is later; a public company has 18 months from incorporation or 3 months after the reference date. Companies House’s example: a private company incorporated on 1 January 2025 with an accounting reference date of 31 January 2026 had until midnight on 1 October 2026. If the first accounts cover 12 months or less, the normal periods apply.

Shortened periods

If a company shortens its accounting reference period by filing form AA01, the deadline becomes the later of the normal 9 month (or 6 month) period from the new date, or 3 months from the date the notice is received (section 442(4)). Changing the date can therefore pull a deadline forward. If the new deadline has already passed when the change is made, an automatic penalty follows, and any extension previously granted for that period falls away. The change must be made before the filing deadline for the period concerned; once accounts are overdue it is too late. A period cannot be extended beyond 18 months (unless the company is in administration), and extending more than once in five years is only allowed in limited cases, such as aligning with a UK parent or subsidiary. From 1 April 2028 a business reason will be needed to shorten more than once in five years, subject to regulations.

How much are the late filing penalties?

The amounts are set by regulation 4 of the Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008, made under section 453 of the 2006 Act. The penalty is measured from the filing deadline to the day acceptable accounts are delivered.

How late Private company or LLP Public company
Not more than 1 month £150 £750
More than 1 month but not more than 3 months £375 £1,500
More than 3 months but not more than 6 months £750 £3,000
More than 6 months £1,500 £7,500

The penalty is doubled if the accounts for the previous financial year were also filed late, provided that previous year began on or after 6 April 2008. Whether the private or public rate applies depends on the company’s status at the end of the financial year concerned. The penalty notice goes to the registered office address and shows the deadline, the date of filing and the amount.

What happens beyond the penalty?

The civil penalty is charged to the company. Separately, section 451 makes it a criminal offence for every person who was a director immediately before the deadline, with a defence only if they took all reasonable steps to make sure the accounts were filed on time. Companies House says a convicted director could get a criminal record and a potentially unlimited fine for each offence.

Unpaid penalties are passed to debt collectors and can be pursued in the County Court or Sheriff Court, where the registrar may also seek legal costs. If accounts are not filed at all, the registrar may conclude the company is no longer in business and strike it off, and its assets, including bank balances, can pass to the Crown. Companies House will normally accept payment by monthly instalments over a short period if asked in writing.

Can you get more time, or appeal a penalty?

Extension. Under section 442(5) the registrar may extend the period on an application made before the deadline. Companies House grants extensions only for exceptional reasons, such as an unforeseen event, and section 442(5A) caps any extension at 12 months after the end of the accounting reference period.

Appeal. The registrar’s discretion not to collect a penalty is very limited. Companies House gives the example of a fire destroying records a few days before the deadline. Its guidance lists reasons that are unlikely to succeed on their own, including:

  • the company is dormant, a charity or a flat management company
  • the company cannot afford to pay, or the directors have financial difficulties
  • the accountant was ill, or you relied on your accountant
  • these were the first accounts, or you did not know the requirements
  • the accounts were delayed or lost in the post
  • the directors live or were travelling overseas, or another director was responsible

If an appeal is rejected you can go to the Senior Casework Unit, then to the independent adjudicators, and finally make an application to the registrar, in that order. The adjudicators cannot force the registrar to cancel a penalty. Companies House does not collect a penalty while it considers an appeal. HMRC’s “reasonable excuse” test for tax penalties is a different and more generous standard; see HMRC reasonable excuse.

How does the doubling rule work in an example?

Illustration only. A private company has a 31 March year end, so its accounts are due by 31 December. For the year to 31 March 2025 it files on 20 January 2026, 20 days late: penalty £150. For the year to 31 March 2026 the deadline is 31 December 2026. If it files on 15 February 2027, about six weeks late, the normal penalty is £375, but because the previous year’s accounts were also late it is doubled to £750. Had the second set been filed on time, the doubling chain would have been broken.

What changes are coming and what mistakes should you avoid?

Companies House plans that from 1 April 2028 all accounts must be filed using commercial software in iXBRL format, paper and WebFiling accounts will end, abridged accounts will be removed, small companies and micro entities will have to file a profit and loss account, and all component parts must be delivered together. Directors claiming audit exemption will need an enhanced statement on the balance sheet.

Common mistakes:

  • assuming the deadline moves to the next working day
  • filing on the last day and having the accounts rejected with no time to correct them
  • shortening a year end without recalculating the new deadline
  • confusing the Companies House deadline with the Corporation Tax return deadline; dates are listed in our UK tax deadlines calendar
  • thinking a dormant company is exempt; see dormant company accounts and tax
  • not reading penalty letters because the registered office is an old address; see registered office address rules

Signing up for Companies House email reminders and checking the deadline shown on the company’s public record are the simplest safeguards. Confirmation statements are a separate filing with their own regime, explained in the confirmation statement explained.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.