Filing annual accounts on time is one of the most basic compliance obligations for UK companies and LLPs. Yet every year, thousands of businesses miss their deadlines and receive automatic late filing penalties from Companies House.
In 2026, the consequences of late filing are becoming more serious. Alongside financial penalties, directors now face increased scrutiny due to new identity verification requirements and stronger enforcement powers for Companies House.
This guide explains how UK late filing penalties work, how much they cost, and what directors and LLP members need to do to avoid problem.
What are late filing penalties and why they exist
Late filing penalties were introduced to ensure that company financial information is available on the public register. Every UK-registered company and LLP must deliver accounts to Companies House every year, regardless of size, activity level or profitability.
This obligation applies to:
private companies
public companies
limited liability partnerships (LLPs)
trading and non-trading (dormant) entities
If accounts arrive late, Companies House automatically issues a penalty. There is no discretion at this stage and no reminder grace period built into the system.
Filing deadlines: first accounts vs subsequent accounts
The deadline for filing accounts depends on whether the company is submitting its first accounts or subsequent accounts.
First accounts
For private companies and LLPs, first accounts covering more than 12 months must be delivered:
within 21 months of incorporation, or
3 months after the accounting reference date, whichever is later
For public companies, the equivalent deadline is:
18 months from incorporation, or
3 months after the accounting reference date, whichever is later
Subsequent accounts
In later years:
private companies and LLPs have 9 months from the end of the accounting period
public companies have 6 months
If the accounting period is changed, the filing deadline may be shortened, which often catches directors by surprise.
How much are UK late filing penalties in 2026
Late filing penalties apply only to accounts, not confirmation statements. The amount depends on how late the accounts are when Companies House receives them.
For private companies and LLPs:
up to 1 month late: £150
1–3 months late: £375
3–6 months late: £750
more than 6 months late: £1,500
For public companies, the penalties are significantly higher and can reach £7,500.
If accounts are filed late in two consecutive financial years, the penalty is automatically doubled.
Consequences beyond the financial penalty
Late filing penalties are only part of the risk.
Failing to file accounts or confirmation statements is a criminal offence. Directors and designated LLP members can be fined personally in criminal courts. Persistent non-compliance can also lead to:
enforcement action
involvement of debt collection agencies
strike-off proceedings
company dissolution
Importantly, these consequences are separate from late filing penalties and can apply even if a penalty has already been paid.
Identity verification and why late filing matters more in 2026
From 2025–2026 onwards, Companies House is implementing mandatory identity verification for directors, people with significant control (PSCs) and those filing on behalf of companies.
This means:
Companies House can more easily link filings to specific individuals
Responsibility for late or incorrect filings is clearer
Repeated non-compliance increases scrutiny of directors personally
Late filing is no longer just an administrative oversight. In the context of identity verification and enhanced enforcement powers, it contributes to a compliance profile that Companies House actively monitors.
Common reasons companies file late
In practice, late filing usually happens because:
directors underestimate how long accounts preparation takes
accountants are instructed too late
records are incomplete or disorganised
accounts are rejected due to errors and resubmitted late
deadlines are misunderstood, especially for first accounts
Importantly, relying on an accountant does not transfer responsibility. Directors remain legally responsible for timely delivery.
Can you avoid or appeal a late filing penalty
The most effective way to avoid a penalty is simple: file early.
Companies House does not extend deadlines for weekends, bank holidays or postal delays. Delivery means actual receipt, not the date sent.
Appeals are only successful in exceptional circumstances, such as:
a fire or flood destroying records shortly before the deadline
a serious, unforeseen event at a critical time
Appeals are unlikely to succeed if based on:
the company being dormant
lack of funds
accountant illness or errors
unfamiliarity with filing requirements
directors being overseas
What happens if accounts are rejected
If accounts are incomplete or incorrect, Companies House will reject them. Common issues include unsigned balance sheets or missing mandatory information.
If corrected accounts are delivered after the deadline, the company still receives a late filing penalty. This is why filing well before the deadline matters, allowing time to fix issues without penalty.
Restoring a company and outstanding penalties
If a company is struck off and later restored, penalties incurred during the period of dissolution do not apply. However:
penalties outstanding before dissolution must still be paid
penalties may apply to overdue accounts delivered on restoration
Restoration does not erase historical compliance problems.
How to stay compliant in practice
Companies that consistently avoid penalties usually:
track filing deadlines centrally
prepare accounts well before the deadline
use reliable accounting systems
ensure directors are identity-verified and authorised correctly
work with advisers who handle both accounts preparation and filing
This integrated approach becomes increasingly important as Companies House strengthens its compliance framework.
Final thoughts: compliance is becoming personal
In 2026, UK company compliance is no longer just about submitting documents. With automatic penalties, identity verification and enhanced enforcement, responsibility sits clearly with directors and LLP members.
Filing accounts late is avoidable, but the cost of getting it wrong is rising. Treating accounts preparation and filing as a year-round compliance process, rather than a last-minute task, is the safest way forward.
