Late filing of annual accounts carries automatic penalties: £150 (up to 1 month late), £375 (1 to 3 months), £750 (3 to 6 months), £1,500 (over 6 months). All penalties double if the company is late two years in a row. Use the late filing penalty calculator to work out your exact exposure.
Copy the text below to paste into a calendar or reminder app.
Copied.Frequently asked questions
Private limited companies must file annual accounts at Companies House within 9 months of their accounting reference date. For a new company, accounts for the first period must be filed within 21 months of incorporation or 3 months of the accounting reference date, whichever is later. Late filing triggers automatic penalties.
Penalties start at £150 for accounts up to 1 month late, rising to £375 for 1 to 3 months, £750 for 3 to 6 months, and £1,500 for more than 6 months late. If the company files late in two consecutive years the penalties double. These are civil penalties imposed automatically regardless of the reason for lateness.
Your confirmation statement is due within 14 days of the end of your review period. Your first review period starts on the date of incorporation and ends 12 months later. Subsequent review periods run for 12 months from the end of the previous period. Unlike accounts, you can file the confirmation statement early to reset the review period.
For small companies (profits under £1.5 million), corporation tax is due 9 months and 1 day after the end of the accounting period. For example, if your year-end is 31 March 2026, your corporation tax payment is due by 1 January 2027. Large companies with profits over £1.5 million must pay in quarterly instalments.
Yes. You can change your accounting reference date by notifying Companies House, but there are restrictions. You can shorten your accounting period as many times as you like, but you can only extend it once every 5 years (with some exceptions). Changing your year-end affects your Companies House filing deadline, HMRC tax return deadline, and corporation tax payment date.