Calculator · 2026/27

Late filing penalty calculator

How much is the penalty for filing company accounts late? Enter how late and whether it's a private or public company. Doubles if late two years running.

Company type How late were the accounts? Also filed late in the previous year (penalty doubles)

How this is calculated

The penalty follows the registrar's published scale for accounts delivered late. For a private company it is £150 if the accounts are up to one month late, £375 for one to three months, £750 for three to six months and £1,500 for more than six months. Public companies pay £750, £1,500, £3,000 and £7,500 for the same periods.

If the company's accounts were also late the year before, the penalty is doubled. The penalty is charged automatically, is separate from any HMRC penalty for a late tax return, and does not remove the risk of the company being struck off or its directors being prosecuted.

It is for directors and their accountants who have missed, or are about to miss, an accounts deadline and want to know the cost. Free reminders help avoid it next time.

Worked example

A private limited company delivers its accounts two months after the deadline. That falls in the one-to-three-month band, so the penalty is £375. If its accounts were also late the previous year, the penalty doubles to £750. A public company three to six months late would pay £3,000.

Common questions

Who sets the late filing penalty?

The registrar, automatically, as soon as accounts arrive after the deadline. The amount depends only on how late they are and on the type of company.

Can a late filing penalty be appealed?

Only in exceptional circumstances, such as a serious illness or a fire that made filing impossible. Delays by an accountant, postal delays and not knowing the deadline are not accepted.

Is this the same as a tax penalty?

No. HMRC charges its own, separate penalties for a late Corporation Tax return. This calculator covers only the penalty for filing accounts late.

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Figures for the 2026/27 tax year as published at the time of writing; always check gov.uk before acting. Not tax advice.