BlackpeakCFO™ Bookkeeping & finance systems
Send my details → See prices Client Portal
Hero ACMA CGMA · CIMA chartered since 2013

Guide · Companies House and HMRC · Published 19 October 2026

Late filing penalties in the UK,and what to do about them

In short

UK late filing penalties, as published by gov.uk: company accounts late at Companies House cost a private company £150 (up to one month), £375 (up to three months), £750 (up to six months) or £1,500, doubled if late two years running; a late Corporation Tax return costs £100, then another £100, then 10% of unpaid tax; a late Self Assessment return costs £100 then £10 a day. Below are the tables, the sources, and the fixed prices for fixing it.

Penalties step up in bands, so the useful question is not "how do I cancel it" (you almost never can) but "which band am I in and how do I avoid the next one". Companies House rules are on accounts overdue with the referral form; this page puts every UK filing penalty side by side.
Send my details → Every price
Stuart Wilson, ACMA CGMA
Stuart Wilson, ACMA CGMA Chartered Management Accountant · CIMA since 2013

Companies House: annual accounts

Civil penalty for accounts delivered late. Doubled if the previous year's accounts were also late.
Accounts filed late byPrivate companyPublic company
Up to 1 month£150£750
1 to 3 months£375£1,500
3 to 6 months£750£3,000
More than 6 months£1,500£7,500

Source: gov.uk, Late filing penalties (Companies House guidance, updated 16 January 2026). The deadline for a private company's accounts is 9 months after the financial year end (21 months after incorporation for the first accounts).

Confirmation statement

No automatic fine, but failing to file is an offence for the company and its officers, and an overdue statement can lead to the company being struck off. The fix is a filing: £149 plus the £50 Companies House fee, within one working day of your sign-off.

HMRC: Corporation Tax return (CT600)

The CT600 is due 12 months after the end of the accounting period; the tax itself is normally due 9 months and 1 day after the period end.
Return late byPenalty
1 day£100
3 monthsAnother £100
6 monthsHMRC estimates your Corporation Tax bill and adds a penalty of 10% of the unpaid tax
12 monthsAnother 10% of any unpaid tax

If the return is late three times in a row, the £100 penalties become £500 each. Source: gov.uk, Company Tax Returns: penalties for late filing.

HMRC: Self Assessment

Online returns are due by 31 January after the end of the tax year (31 October on paper).
Return late byLate filing penalty
1 day£100, even if there is no tax to pay
3 months£10 a day for up to 90 days (maximum £900)
6 months£300 or 5% of the tax due, whichever is higher
12 monthsAnother £300 or 5% of the tax due, whichever is higher

Paying the tax late adds 5% of the unpaid amount at 30 days, 6 months and 12 months, plus interest. Source: gov.uk, Self Assessment tax returns: penalties. The return itself is £195 fixed here, filed within five working days of your records.

HMRC: VAT and MTD for Income Tax (points system)

Late submission penalties for VAT returns since 1 January 2023, and for MTD for Income Tax quarterly updates from April 2026.
EventConsequence
Each late return or quarterly update1 penalty point
Reaching the threshold (4 points for quarterly filers)£200 penalty
Every further late submission while at the thresholdAnother £200
Points expireAfter 24 months if below the threshold; at the threshold, after a period of on-time filing (12 months for quarterly filers) with everything outstanding filed
VAT paid late (from 1 April 2025)3% of the VAT outstanding at day 15, a further 3% of what is still outstanding at day 30, then 10% a year from day 31, plus interest

Sources: gov.uk, Penalties for late submission and gov.uk, Penalties for late payment and interest harmonisation. Quarterly VAT returns are £99 a quarter here and MTD for Income Tax is £495 a year.

What to do if you are already late

  1. Find the band you are in. Check the due date on the Companies House register or your HMRC account, and count the months. The next band is the number to beat.
  2. Get the books to a filing state. Accounts cannot be prepared from unreconciled books. A catch-up is £495 for three months or £995 for a full year, fixed.
  3. File what you can first. A confirmation statement takes a day; accounts take up to ten working days from clean books; the CT600 follows the accounts.
  4. Pay what is due, or agree time to pay. HMRC's late payment penalties and interest run separately from the filing penalties; a Time to Pay arrangement stops them growing.
  5. Stop it happening again. A fixed monthly fee keeps the books current and every deadline tracked: bookkeeping from £150 a month, or from £295 with management accounts.

Questions people ask

What is the penalty for filing company accounts late?

For a private limited company: £150 if the accounts reach Companies House up to one month late, £375 up to three months, £750 up to six months and £1,500 after six months. The penalty is doubled if you also filed late the year before. Public companies pay £750, £1,500, £3,000 and £7,500. Source: gov.uk, Late filing penalties.

Is there a penalty for a late confirmation statement?

There is no automatic fine, but not filing a confirmation statement is an offence for the company and its officers, and Companies House can start striking the company off the register. Filing it is £149 plus the £50 Companies House fee here, within one working day of your sign-off.

Can a Companies House late filing penalty be appealed?

You can appeal, but Companies House only allows an appeal in exceptional circumstances, such as a serious event the company could not have planned for. Pressure of work, a slow accountant or not knowing the deadline are not accepted. Filing quickly to stay in a lower band is the practical answer.

What happens if the Corporation Tax return is late?

A £100 penalty on day one, another £100 at three months, then at six months HMRC estimates the tax and adds 10% of the unpaid amount, and another 10% at twelve months. If the return is late three times in a row, the £100 penalties rise to £500 each. Source: gov.uk, Company Tax Returns: penalties for late filing.

What are the Self Assessment late filing penalties?

£100 as soon as the return is late, £10 a day after three months for up to 90 days, then £300 or 5% of the tax due at six months and again at twelve months. Paying late adds 5% of the unpaid tax at 30 days, six months and twelve months, plus interest. Source: gov.uk, Self Assessment tax returns: penalties.

How do VAT late submission penalties work?

Under Making Tax Digital each late VAT return earns a penalty point. At the threshold (4 points for quarterly returns) you pay £200, and £200 again for every further late return until you have filed on time for a period of compliance. Late payment penalties from 1 April 2025 are 3% of the VAT outstanding at day 15, a further 3% at day 30 and 10% a year from day 31, plus interest. Source: gov.uk, Penalties for late submission and late payment.

Overdue? Get a fixed quote to clear it

Send your company number and where the books are. I reply within one working day with a fixed price to catch up and file. Filing before the next penalty band is the only way to make the number smaller.

Send my details →

Related services