Late filing penalties for a UK limited company: Companies House and HMRC
If your private limited company files its annual accounts late, Companies House fines the company automatically: £150 up to 1 month late, rising to £1,500 if more than 6 months late, and doubled if you were also late the year before. Filing your Company Tax Return (CT600) late is a separate HMRC fine of £200 from day one, another £200 at 3 months, then 10% of unpaid tax at 6 months and another 10% at 12 months.
Figures checked on GOV.UK on 24 October 2026
The figures
| Item | Figure (private Ltd) | Source |
|---|---|---|
| Companies House accounts, not more than 1 month late | £150 | Companies House |
| More than 1 month, not more than 3 months late | £375 | Companies House |
| More than 3 months, not more than 6 months late | £750 | Companies House |
| More than 6 months late | £1,500 | Companies House |
| Late in 2 successive financial years | Penalty doubled | Companies House |
| Normal accounts deadline (after the first year) | 9 months after the accounting reference date | Companies House |
| First accounts deadline (if they cover more than 12 months) | 21 months from incorporation or 3 months from the accounting reference date, whichever is longer | Companies House |
| HMRC CT600, 1 day late | £200 | GOV.UK |
| HMRC CT600, 3 months late | Another £200 | GOV.UK |
| HMRC CT600, 6 months late | HMRC estimates the tax (a tax determination) and adds 10% of the unpaid tax | GOV.UK |
| HMRC CT600, 12 months late | Another 10% of any unpaid tax | GOV.UK |
| CT600 late 3 times in a row | The £200 penalties become £1,000 each | GOV.UK |
| CT600 deadline | 12 months after the end of the period of account (the period your accounts cover) | GOV.UK |
| Corporation Tax payment deadline (profits up to £1.5m) | 9 months and 1 day after the end of the accounting period | GOV.UK |
Companies House and HMRC run two separate systems with two separate fines, because Companies House fines late accounts while HMRC fines a late tax return, so filing one on time does not protect you from the other.
A worked example
A private Ltd has a year end of 31 December 2025.
- Companies House accounts are due 9 months later, on 30 September 2026. They reach Companies House on 15 November 2026, which is more than 1 month but not more than 3 months late, so the penalty is £375. If the company was also late with its 2024 accounts, that doubles to £750.
- The CT600 is due 12 months after the period end, on 31 December 2026. It is filed on 10 April 2027, more than 3 months late, so the penalty is £200 + £200 = £400.
- The Corporation Tax payment was due 9 months and 1 day after the period end, on 1 October 2026, and paying late means HMRC may charge interest on top of any filing penalty.
The filing penalties in this example come to £775, or £1,150 with the Companies House doubling, before any interest.
Frequently asked questions
Is the Companies House late filing penalty the same as the HMRC one?
No, they are two separate fines. Companies House fines the company for late annual accounts (£150 to £1,500 for a private Ltd, depending on how late), and HMRC fines it separately for a late Company Tax Return (£200 from day one, another £200 at 3 months). You can get both for the same year.
Can I appeal a Companies House late filing penalty because it was my first year or my accountant was ill?
Usually not, because Companies House says appeals are unlikely to succeed on grounds such as these being your first accounts, your accountant being ill, relying on your accountant or not knowing the rules. It has only very limited discretion for genuinely exceptional events, such as a fire destroying your records just before the deadline.
Do I get a penalty if my company has no tax to pay?
Yes, if the CT600 is late. The first two penalties are fixed amounts of £200 each rather than a share of the tax, and GOV.UK says you must still send a return if you make a loss or have no Corporation Tax to pay.
What happens if my tax return is more than 6 months late?
HMRC writes to tell you how much Corporation Tax it thinks you owe, which is called a tax determination, and you cannot appeal against it. You still have to file the return and pay, and HMRC adds a penalty of 10% of the unpaid tax, with another 10% at 12 months.
Does Companies House give extra time if I ask after the deadline?
No, because you can only apply for more time before your filing deadline has passed, and Companies House only grants an extension for exceptional reasons. Once the deadline has gone, the penalty is automatic.
Your accounts and CT600 filed on time - and if we are late, we pay the penalty
Absolv files your Companies House accounts and your CT600 for one flat monthly fee, and the practice is led by our founder, an ICAEW chartered accountant (Reg: 3939960). If we're late, we pay the penalty. To see your own company's dates, the filing deadlines tool reads them off the Companies House register and puts them in your calendar, and this guide covers what each body expects from you.
Sources
- Companies House, late filing penalties
- GOV.UK, annual accounts: penalties for late filing
- GOV.UK, Company Tax Returns: penalties for late filing
- GOV.UK, Company Tax Returns
- GOV.UK, pay your Corporation Tax bill
Checked on 24 October 2026. Thresholds, deadlines and penalties change, so check the GOV.UK page before you rely on a figure.