Late filing penalties for private companies and LLPs
- Up to 1 month late: £150.
- More than 1 month and up to 3 months: £375.
- More than 3 months and up to 6 months: £750.
- More than 6 months: £1,500.
- The penalty is doubled if accounts are filed late in two financial years in a row.
Questions
When are first accounts due?
21 months from the date of incorporation, or 3 months from the accounting reference date if that is later. See first accounts deadlines.
When are the corporation tax deadlines?
The Company Tax Return is due 12 months after the end of the accounting period. Corporation tax is due 9 months and 1 day after the period ends for profits up to £1.5 million; larger companies pay in instalments.
When is the confirmation statement due?
At least once every 12 months, filed up to 14 days after the review period ends. The fee is £50 online and £110 on paper.
Can changing the year end help?
A company cannot change its year end while its accounts are overdue. See changing a company's year end.
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