Late filing penalties are the UK regulators’ bluntest enforcement tool, and they stack up quickly when you miss multiple deadlines. A single missed year-end can trigger separate, parallel penalties at both Companies House and HMRC for what is, in practice, the same overdue paperwork. This guide pulls together the main ones at Companies House and HMRC, the appeal routes, and the practical habits that keep them at bay. It sits within our wider risk and compliance guidance for UK businesses.
Companies House penalties
Companies House charges automatic, fixed penalties for late accounts, doubled if you are also late the previous year.
| Lateness | Private company | Public company | Doubled if also late prior year |
|---|---|---|---|
| Up to 1 month | £150 | £750 | Yes |
| 1 to 3 months | £375 | £1,500 | Yes |
| 3 to 6 months | £750 | £3,000 | Yes |
| Over 6 months | £1,500 | £7,500 | Yes |
There is also a separate £40 confirmation statement offence and the registrar may strike off persistently delinquent companies. Late filing of charges (mortgages and debentures) within 21 days is a court-only remedy — strict and serious. These obligations flow from the Companies Act 2006, and directors remain personally responsible for filing even where the work is outsourced.
HMRC corporation tax penalties
CT600 penalties run independently from Companies House.
| Lateness | Penalty |
|---|---|
| 1 day | £100 |
| 3 months | Further £100 |
| 6 months | 10% of estimated tax due (HMRC determination) |
| 12 months | Further 10% |
| Plus tax-geared | Up to 100% for deliberate concealment |
Also: interest at HMRC’s published rate runs on unpaid corporation tax from 9 months and 1 day after the year-end. Where a company is required to be audited, a late or qualified set of accounts can compound matters — see our guide to company audit requirements in the UK.
VAT, PAYE and self assessment
| Tax | Late filing | Late payment |
|---|---|---|
| VAT | Points-based system: £200 once threshold reached | Penalties from day 16 and day 31, plus late payment interest at HMRC’s published rate |
| PAYE RTI | £100 to £400 per month based on employee count | 1% to 4% of late amount |
| Self assessment | £100 fixed + £10/day after 3 months + 5% at 6 months and 12 months | 5% + 5% + 5% surcharges + interest |
| ATED | £100 + £10/day + 5% | Tax-geared surcharges |
Appealing a penalty
Both Companies House and HMRC allow appeals based on reasonable excuse, but the bar is genuinely high.
- File an appeal within 30 days of the penalty notice
- Set out facts in writing with dated supporting evidence
- A “reasonable excuse” is something outside your control — illness, bereavement, postal failure
- “I forgot” or “my accountant didn’t tell me” usually fails
- Tax due must be paid even if appeal is pending
- Use the Companies House appeal portal for accounts penalties
- Escalate to the First-tier Tribunal (Tax) if HMRC rejects the appeal
The most reliable defence is never needing one. Strong internal controls for small businesses — a deadline calendar, named owners for each filing, and a review step before submission — remove the human error that drives most late filings.
Final thoughts
A clean filing record protects credit ratings and saves real money — keep deadlines on a shared calendar. Pair this with our Companies House annual accounts article, the corporation tax CT600 filing guide, and the year-end checklist. Verify rates on the HMRC penalties guidance. Join the Nexbal beta to keep the books current between deadlines, with reports ready for your accountant.