# Late filing penalty calculator

Source: https://www.statutoryaccounts.io/tools/late-filing-penalty-calculator/

Last reviewed: 28 October 2026

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.

## 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](https://www.statutoryaccounts.io/tools/filing-deadline-calculator/) or, for the CT600, the [CT600 deadline calculator](https://www.statutoryaccounts.io/tools/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

- [Companies Act 2006, section 453](https://www.legislation.gov.uk/ukpga/2006/46/section/453)
- [The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008 (SI 2008/497), regulation 4](https://www.legislation.gov.uk/uksi/2008/497/regulation/4)
- [Companies House: late filing penalties](https://www.gov.uk/government/publications/late-filing-penalties/late-filing-penalties)
- [Companies House: preparing and filing Companies House accounts](https://www.gov.uk/government/publications/filing-your-companies-house-accounts/life-of-a-company-part-1-accounts)
- [Finance Act 1998, Schedule 18, paragraph 14](https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/14)
- [Finance Act 1998, Schedule 18, paragraph 18](https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/18)
- [Finance Act 2026, section 265](https://www.legislation.gov.uk/ukpga/2026/11/section/265)
- [GOV.UK: Company Tax Return penalties for late filing](https://www.gov.uk/company-tax-returns/penalties-for-late-filing)
- [HMRC: increases to Corporation Tax late filing penalties](https://www.gov.uk/government/publications/corporation-tax-increases-to-late-filing-penalties/increases-to-corporation-tax-late-filing-penalties)

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