Not all Companies House filings carry the same consequences if they're late. This guide covers the filings customers ask about most, split into those with active enforcement and those that historically haven't been.
Confirmation statement (CS01)
Due within 14 days of your review period ending. Missing it isn't just a formality — Companies House can issue a financial penalty of up to £5,000, and persistent non-filing puts the company at risk of being struck off the register (after warning letters and a Gazette notice, with a window to object). This is actively enforced: in September 2026, the Insolvency Service secured its first identity-verification-era prosecutions, which included directors fined for late confirmation statements.
Annual accounts
Accounts carry an automatic civil penalty that scales with how late they are and whether you're a private company or PLC — from £150 (private, up to 1 month late) up to £1,500 (private, over 6 months late), doubling in a company's second consecutive late year. Separately, never filing at all is a criminal offence that can lead to prosecution and, ultimately, strike-off.
Director/PSC identity verification
Live since 18 November 2025. If any director isn't verified, Companies House will reject the company's confirmation statement outright, and continuing to act while unverified is itself an offence — prosecutable, as confirmed by the same September 2026 cases. Companies House has also indicated further consequences are coming (a public register flag, and being blocked from new appointments or company formations), though these aren't live yet. PSCs who don't comply can additionally be hit with a restrictions notice, freezing their shares or rights — a real, non-criminal sanction that's separate from prosecution.
Share and officer filings (SH01, SH02, SH03/SH06, SH08, SH10/SH19, AP01/TM01, AD01, PSC01–09, etc.)
These cover things like allotments, share consolidations, buybacks, director appointments/terminations, registered office changes, and PSC updates. Each carries its own statutory deadline (commonly "as soon as practicable" or within 14 days), and late filing is technically a criminal offence with a fine for the officer in default. In practice, we've never seen Companies House take action against a company or director for late filing of these specifically — they're generally just accepted once submitted.
That said, this is worth watching: since March 2024, Companies House has held a general civil penalty power (up to £10,000) that legally extends to these filings too, as an alternative to prosecution. We haven't seen it used this way yet, but Companies House's own enforcement policy has shifted toward targeting "persistent, repeated and wilful" non-compliance — so don't take "no one's ever been fined for this" as a permanent guarantee.
This guide reflects Companies House's current published guidance and enforcement practice as of September 2026, which may change — particularly around identity verification, which is still being phased in. It's general information, not legal advice; if you're facing a specific compliance question, speak to a solicitor or your accountant.