Companies House rejects a filing when it does not meet the legal requirements for content, form, authentication or delivery, and a rejected document is treated as never having been delivered. The usual causes are missing signatures or printed names, missing exemption statements, wrong dates and periods, and authentication or identity verification problems. Because there is no extra time after a rejection, accounts rejected after the deadline attract an automatic late filing penalty.

What does it mean in law when a filing is rejected?

Section 1072 of the Companies Act 2006 says a document is not properly delivered unless it meets every requirement of the provision under which it is filed (its contents, form, authentication and manner of delivery), the registrar’s rules made under section 1068, any language and character requirements, and any fee requirement. Section 1072(2) adds that a document which is not properly delivered is treated as not having been delivered at all.

Section 1073 gives the registrar a discretion to accept a document that falls short, but that is the exception. Companies House’s late filing penalties guidance says it cannot accept accounts until they meet the requirements of the Companies Act, and gives the example of an unsigned balance sheet being returned for amendment.

The detailed format rules are the registrar’s rules, made under section 1117. Volume 1 covers electronic filing and Volume 2 covers paper. For instance, rule 21 of the paper rules requires most documents to be on white paper with black typescript or black ink.

Why are accounts most often rejected?

Companies House’s accounts guidance sets out what a paper set must contain, and failing any of these is a reason to reject:

  • No director’s signature on the balance sheet. The copy balance sheet must be signed by a director on behalf of the board.
  • No printed name. The balance sheet must show the printed name of the director who signed, even if the signature is legible. The directors’ report must show the printed name of the director or secretary who signed it.
  • Missing company name and number. These must appear on one of the component parts, such as the balance sheet or directors’ report, or on a cover sheet.
  • Missing or misplaced statements. The audit exemption statements under section 477, the small companies regime statement and the micro entity statement must appear on the balance sheet, in a prominent position above the director’s signature and printed name. See audit exemption for small companies.
  • No auditor’s name. Where an audit report is required it must state the auditor’s name and, for a firm, the senior statutory auditor.
  • A period end that does not fit the accounting reference date. Accounts may be made up to the accounting reference date or to a date up to 7 days either side of it.
  • Foreign language accounts without a certified English translation, unless the company is registered in Wales and files in Welsh.

Abridged accounts need a further statement on the balance sheet that the members have agreed to abridged accounts in accordance with section 444(2A). The available formats are covered in small company accounts filing options and micro entity accounts.

Why are forms rejected?

Forms are subject to the same proper delivery test in section 1072, so a form with incomplete or inconsistent details can be rejected. Some reasons are specific to particular forms:

  • Accounting reference date changes. A period cannot be extended beyond 18 months from its start (unless the company is in administration). Companies House warns that simply adding 6 months to the end of the period can push it beyond 18 months, and the application will then be rejected. The change must also be made before the filing deadline for the period concerned; see changing a company’s year end.
  • Director appointments and new companies. Since identity verification became a legal requirement on 18 November 2025, a new director’s Companies House personal code must be provided with the appointment filing or incorporation.
  • Confirmation statements. Existing directors must provide their personal codes in the company’s next confirmation statement from 18 November 2025. See Companies House identity verification.
  • Paper forms for PROOF companies. If a company has joined the PROOF scheme, Companies House rejects paper versions of covered forms, such as registered office and officer changes, and returns them to the registered office.

Online filings also fail at the first step if the filer does not hold the right company authentication code. See Companies House authentication codes.

Why does a rejection lead to a late filing penalty?

The deadline is met only when acceptable accounts are delivered. Companies House guidance says the date recorded is the date it receives accounts that meet the legal requirements, not the date they were sent. It also says that if you file close to the deadline and the accounts are rejected, you will not get any extra time, and that if accounts are rejected after the deadline the company will get an automatic penalty.

Under section 453 the penalty for a private company starts at £150 for accounts up to one month late and rises to £1,500 for more than six months, and it is doubled if accounts are late in two successive years. The full scale is in Companies House accounts deadlines and penalties.

Companies House’s appeals policy offers little help. Its 2019 changes to the late filing penalties manual stopped the use of discretion where it rejected accounts in time but the rejection was not received by the company or presenter, because filers are responsible for getting acceptable documents delivered. Its guidance also says relying on your accountant is unlikely to succeed as a ground of appeal, because filing is the directors’ responsibility.

How does this work in a real timeline?

Illustration only. A private company has a year end of 31 December 2025, so its accounts are due by 30 September 2026. The accountant posts paper accounts on 22 September. They arrive on 25 September, but the balance sheet shows a signature without a printed name. Companies House examines them on 2 October and rejects them. Corrected accounts are delivered online on 6 October.

The accounts were sent before the deadline, but the first acceptable set arrived after it. The company receives the penalty for accounts not more than one month late. Filing the corrected set online, as soon as the rejection was known, prevented the penalty rising to the next band.

How can you stop filings being rejected?

  • File online or through software. Companies House says online filing has built in checks to help avoid errors and rejection, gives an acknowledgement almost immediately and aims to process most online filings within 24 hours, while paper may take a week or more. In 2019 it reported rejection rates of 0.5% for electronic accounts against 6% for paper.
  • File early. Leave time to correct and resubmit before the deadline.
  • Check the status. Do not treat a submission as filed until Companies House confirms acceptance. Until then the register shows the accounts as overdue once the deadline has passed.
  • Use a pre filing checklist covering signature, printed name, statements above the signature, company number, period end and the correct filing option.
  • Sort out identity verification and authentication codes before the filing season, not on the deadline day.

Paper filing is due to end. Companies House says that from 1 April 2028 companies that file accounts on paper or through WebFiling will need to use commercial software.

What mistakes do accountants commonly make?

  • Treating the posting date as the filing date.
  • Putting exemption statements on a page other than the balance sheet, or below the signature.
  • Extending a first period by counting from the wrong date. For a first period the date of incorporation counts as day one.
  • Applying for an extension after the deadline has passed. Companies House will only consider an application made before the deadline and only for exceptional reasons.
  • Assuming a rejection notice will reach the client in time. Companies House expects the filer to monitor its submissions.

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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.