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Late filing penalty calculator

Enter the deadline and the date the accounts were delivered to see the Companies House late filing penalty: £150 to £1,500 for a private company and £750 to £7,500 for a public company, doubled if the previous year was late too. Switch to HMRC for a late CT600, where the fixed penalties doubled for returns due from 1 April 2026.

Last reviewed 28 October 2026

Companies House late filing penalties

Delivered after the deadline	Private company	Public company
Not more than 1 month	£150	£750
More than 1 month but not more than 3 months	£375	£1,500
More than 3 months but not more than 6 months	£750	£3,000
More than 6 months	£1,500	£7,500

As at 25 October 2026. Doubled if the accounts for the previous financial year were also late. Unchanged as at this date (SI 2008/497, regulation 4).

Work out the penalty

Enter the dates and select Work out the penalty.

HMRC penalties for a late Company Tax Return

HMRC charges its own, separate penalties when the CT600 is late. The fixed amounts doubled for returns with a filing date on or after 1 April 2026 (Finance Act 2026, section 265). A return for a period ending 30 April 2025 is due on 30 April 2026, so it gets the new amounts; one for a period ending 31 March 2025 is due on 31 March 2026 and keeps the old ones.

Lateness	Filing date up to 31 March 2026	Filing date from 1 April 2026
Up to 3 months late	£100	£200
More than 3 months late (total)	£200	£400
Third late return in a row, up to 3 months late	£500	£1,000
Third late return in a row, more than 3 months late	£1,000	£2,000
Return delivered 18 to 24 months after the period ends	plus 10% of the unpaid tax	plus 10% of the unpaid tax
Return delivered more than 24 months after the period ends	plus 20% of the unpaid tax	plus 20% of the unpaid tax

These penalties apply even if no tax is due. If a return is more than six months late, HMRC can also issue a determination of the tax it thinks is due, which cannot be appealed.

Worked examples

A private company with a deadline of 31 December 2026 delivers its accounts on 15 February 2027: more than one month but not more than three months late, so £375. If its previous year's accounts were also late, £750.
The same accounts delivered on 1 July 2027 are more than six months late: £1,500, or £3,000 doubled.
A CT600 with a filing date of 30 April 2026, delivered on 15 May 2026: £200. Delivered on 15 November 2026, more than 18 months after the period ended on 30 April 2025, with £8,000 tax still unpaid: £400 plus £800.

How the calculator counts

Lateness is measured in calendar months from the deadline: accounts delivered up to the same date one month later are in the first band, and so on. For a deadline on the last day of a month, the month bands end on the last day of a month.
Accounts count as delivered when Companies House receives acceptable accounts. Accounts it rejects do not stop the clock.
Whether a company is public or private is judged at the end of the financial year concerned. The doubling applies when the previous financial year's accounts were also delivered late.
It does not decide appeals, and it does not include interest on late paid Corporation Tax, which is charged separately.

Find the deadline itself with the filing deadline calculator or, for the CT600, the CT600 deadline calculator.

Frequently asked questions

Have Companies House late filing penalties gone up?

No. As at 25 October 2026 the Companies House penalties are unchanged. The penalties that doubled from 1 April 2026 are HMRC's penalties for late Corporation Tax returns.

Is the penalty doubled if I was late last year?

Yes. The Companies House penalty is doubled when the accounts for the previous financial year were also filed late.

Do I pay a penalty if my company owes no tax?

For HMRC, yes: the fixed penalties for a late Company Tax Return apply even when no tax is due.

Is filing late a criminal offence?

Yes. Failing to deliver accounts on time is an offence by the directors, separate from the civil penalty charged to the company.

Does a rejected filing count as on time?

No. Only acceptable accounts received by Companies House count as delivered, so a rejected submission does not stop the clock.

Sources

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General information about UK company law and tax, not legal or tax advice. The directors remain responsible for the accounts and returns they approve and file.