Guide · updated 2026-10-18
Appealing a late filing penalty
Last reviewed: 2026-10-18
Penalties are automatic. Appeals succeed only in exceptional circumstances — what counts, what doesn't, and how to appeal.
Penalties are automatic
If accounts arrive after the deadline, the penalty is issued by the system — £150 to £1,500 for private companies, doubled if the previous year's were also late (calculator). The registrar has no discretion to waive it except on appeal for exceptional circumstances.
What counts as exceptional
Events that made filing on time impossible and were outside the company's control: serious illness or death of the sole director shortly before the deadline, a fire or flood destroying records, a verified registrar system failure. The bar is high and evidence is required.
What does not count
Your accountant was late, you didn't know the deadline, the company is dormant or small, you posted them in time but they arrived late, you had cash-flow problems, it was your first year. These are the reasons given in most appeals and most are rejected.
How to appeal
Use the online penalty appeal service with the penalty reference, explain the circumstances, and attach evidence. File the accounts first — an appeal does not stop the clock. If the appeal is rejected you can ask for a senior review, and after that the Independent Adjudicators; the penalty remains payable meanwhile.
Avoiding it
The deadline is fixed at incorporation and visible on your company page here. Free reminders 30, 14 and 3 days before are the simplest fix.
Common questions
What counts as exceptional?
Events outside your control that made filing impossible — serious illness of the sole director, a fire, registrar error. Not: accountant delay, postal delay, not knowing the deadline.
How do I appeal?
Online via the registrar's online penalty appeal service, with evidence, within the time stated on the penalty notice.
Does appealing stop the penalty doubling?
No. The penalty doubles if accounts were also late the previous year, regardless of appeal.
General information for UK companies, correct at the date above. Not legal or tax advice; check gov.uk or an accountant for your situation.