Late filing penalties: HMRC and Companies House
A consolidated view of UK filing penalties at HMRC and Companies House, with appeal routes.
Late filing penalties are the UK regulators’ bluntest enforcement tool, and they stack up quickly when you miss multiple deadlines. This guide pulls together the main ones at Companies House and HMRC, the appeal routes, and the practical habits that keep them at bay.
Companies House penalties
Companies House charges automatic, fixed penalties for late accounts, doubled if you are also late the previous year.
| Lateness | Private company | Public company | Doubled if also late prior year |
|---|---|---|---|
| Up to 1 month | £150 | £750 | Yes |
| 1 to 3 months | £375 | £1,500 | Yes |
| 3 to 6 months | £750 | £3,000 | Yes |
| Over 6 months | £1,500 | £7,500 | Yes |
There is also a separate £40 confirmation statement offence and the registrar may strike off persistently delinquent companies. Late filing of charges (mortgages and debentures) within 21 days is a court-only remedy — strict and serious.
HMRC corporation tax penalties
CT600 penalties run independently from Companies House.
| Lateness | Penalty |
|---|---|
| 1 day | £100 |
| 3 months | Further £100 |
| 6 months | 10% of estimated tax due (HMRC determination) |
| 12 months | Further 10% |
| Plus tax-geared | Up to 100% for deliberate concealment |
Also: interest at HMRC’s published rate runs on unpaid corporation tax from 9 months and 1 day after the year-end.
VAT, PAYE and self assessment
| Tax | Late filing | Late payment |
|---|---|---|
| VAT | Points-based system: £200 once threshold reached | 2% / 4% surcharges + 7.75% interest |
| PAYE RTI | £100 to £400 per month based on employee count | 1% to 4% of late amount |
| Self assessment | £100 fixed + £10/day after 3 months + 5% at 6 months and 12 months | 5% + 5% + 5% surcharges + interest |
| ATED | £100 + £10/day + 5% | Tax-geared surcharges |
Appealing a penalty
Both Companies House and HMRC allow appeals based on reasonable excuse, but the bar is genuinely high.
- File an appeal within 30 days of the penalty notice
- Set out facts in writing with dated supporting evidence
- A “reasonable excuse” is something outside your control — illness, bereavement, postal failure
- “I forgot” or “my accountant didn’t tell me” usually fails
- Tax due must be paid even if appeal is pending
- Use the Companies House appeal portal for accounts penalties
- Escalate to the First-tier Tribunal (Tax) if HMRC rejects the appeal
Final thoughts
A clean filing record protects credit ratings and saves real money — keep deadlines on a shared calendar. Pair this with our Companies House annual accounts article, the corporation tax CT600 filing guide, and the year-end checklist . Verify rates on the HMRC penalties guidance . See pricing for software with deadline reminders built in.