This guide explains, at a high level, how Companies House fines and penalties work and what a UK company can actually be fined for.

Important distinction: not every late filing creates a Companies House fine

Companies House does not issue a general late filing penalty for every form filed late. The formal late filing penalty regime applies to annual accounts .

That means a company can be financially penalised by Companies House for certain filing failures, but not for every missed deadline.

1) Late filing penalties for annual accounts

If a company files its accounts after the deadline, Companies House will automatically impose a late filing penalty .

For a private limited company, the penalty is based on how late the accounts are filed :

• Up to 1 month late: £150
• More than 1 month and up to 3 months late: £375
• More than 3 months and up to 6 months late: £750
• More than 6 months late: £1,500

If accounts are filed late in 2 successive financial years, the penalty is doubled .

Companies House states clearly that the late filing penalty only applies to accounts .

2) Failure to file accounts or confirmation statements

Not filing accounts or confirmation statements is more serious than simply incurring a late filing penalty.

According to Companies House guidance, not filing accounts or confirmation statements is a criminal offence. Directors or LLP designated members could be personally fined by the criminal courts . Companies House also says the registrar may take steps to strike the company off the register .

Companies House additionally states that a company could get a financial penalty if it does not file its confirmation statement on time .

So, in practice:

• Late accounts → automatic Companies House late filing penalty
• Failure to file accounts or confirmation statement → possible criminal consequences for directors and possible strike-off action
• Late confirmation statement → may also lead to a financial penalty under Companies House enforcement powers

3) What companies are not usually fined for under the late filing penalty regime

The late filing penalty guidance is specifically about accounts . So it should not be used to say that a company will be fined for filing other Companies House forms late, such as changes to directors or other officer updates.

For example, if a company files a change to a director late, that may still mean the company has failed to keep the register up to date, but it is not covered by the standard Companies House late filing penalty regime described on GOV.UK for annual accounts .

4) How Companies House penalties are issued

If accounts are filed late, Companies House will automatically issue a penalty notice to the registered office . The notice will show :

• the filing deadline
• the date the accounts were filed
• the level of the penalty

If the penalty is not paid, Companies House may begin enforcement proceedings and seek recovery of the debt .

5) Appeals

A company can appeal a late filing penalty, but Companies House says appeals are only likely to succeed in exceptional circumstances .

Examples that are unlikely to succeed on their own include :

• the company is dormant
• the company cannot afford to pay
• the accountant was at fault
• the directors did not know the filing rules
• the accounts were delayed or lost in the post
• another director was responsible

6) Practical summary: what a company can be fined for

A company can be fined or penalised by Companies House for:

• Filing annual accounts late — automatic late filing penalty
• Failing to file accounts — may lead to criminal proceedings and other enforcement action
• Failing to file a confirmation statement — may lead to financial penalties, criminal consequences, and strike-off action

A company should not be told that every late Companies House form creates a late filing penalty. The formal late filing penalty table on GOV.UK applies to accounts only .