UK companies have two main annual filing deadlines: the confirmation statement (within 14 days of the confirmation date) and annual accounts (9 months after the accounting period end for private companies). Late accounts trigger automatic penalties of £150-£1,500; the confirmation statement is enforced via reminders and ultimate strike-off.

This guide covers the deadlines, the penalty regime, and how to avoid both.

The two main filings

1. Confirmation statement

• What: an annual filing confirming Companies House records (registered office, directors, PSCs, shareholders, SIC codes, share capital) are accurate.
• When: filed at least once every 12 months from the confirmation date (12 months after incorporation, then 12 months after the last statement).
• Deadline: within 14 days of the confirmation date.
• Fee: £34 online, £62 by post — valid for 12 months covering as many statements as you want to file.

See our confirmation statement explained article for what to include.

2. Annual accounts

• What: the company''s financial statements for the accounting period — balance sheet, profit & loss (often condensed), notes.
• When: filed within 9 months of the accounting reference date for private companies (6 months for public companies).
• First accounts: 21 months from incorporation OR 3 months after the first accounting reference date, whichever is later.
• Fee: free to file.

Other ad-hoc filings

These don''t have annual deadlines but must be filed within specific windows of trigger events:

Event	Form	Deadline
Appointment of director	AP01	Within 14 days
Resignation of director	TM01	Within 14 days
Change of director details	CH01	Within 14 days
Change of registered office	AD01	Within 14 days
Change of accounting reference date	AA01	Various rules
Allotment of shares	SH01	Within 30 days
Change of company name	NM01	Within 14 days of resolution
Person of significant control changes	PSC01-09	Within 14 days
Mortgage / charge	MR01	Within 21 days

Missing these deadlines doesn''t trigger automatic financial penalties but creates a public record of late filing — and persistent late filing can lead to officer prosecution.

Late accounts — the penalty regime

Late accounts attract automatic penalties on a sliding scale. For private companies:

How late	Penalty
Up to 1 month	£150
1-3 months	£375
3-6 months	£750
Over 6 months	£1,500

For public companies, penalties are 5× higher (£750 / £1,500 / £3,000 / £7,500).

Penalties double if accounts are late two years in a row.

The penalty is automatic — no need for Companies House to investigate, no defence beyond "reasonable excuse" (which is narrow). Penalties are due within 28 days; payment by direct debit, BACS, or credit card.

Penalties are paid by the company, NOT the director — although the director''s reputation and director-disqualification risk are at stake.

Late confirmation statement — what happens

Confirmation statements don''t attract automatic financial penalties, but the consequences can be worse:

1. First reminder from Companies House about 14 days after the missed deadline.
2. Second reminder about 60 days after.
3. Strike-off proceedings can begin from around 6 months overdue.
4. Strike-off — the company is dissolved; its assets become bona vacantia (vest in the Crown). Restoration is possible but slow (3+ months) and expensive.

Operating a struck-off company is committing offences — the directors lose limited liability protection and become personally liable for actions taken after strike-off.

Other consequences of late filing

• Public record: late filings are visible to anyone looking at Companies House. Lenders, suppliers, customers, and potential investors do check.
• Directors'' duties: persistent late filing is a breach of the directors'' statutory duty of reasonable care and skill (s174 CA 2006).
• Disqualification risk: in serious cases (repeat failures, fraudulent filings, accounts manipulation), directors can be disqualified for 2-15 years.

How to avoid late filing

1. Diary the dates

Set calendar reminders 60 days, 30 days, and 7 days before each deadline. Use multiple reminders — single ones get dismissed.

2. File well before the deadline

For accounts, aim for 60 days before. For confirmation statements, aim for the confirmation date itself. Last-minute filings risk system issues at Companies House (rare but happens) or simple human errors.

3. Use accounting software with Companies House integration

Xero, QuickBooks, Sage Business Cloud, FreeAgent all support filing accounts directly to Companies House. Faster and less error-prone than manual filing.

4. Know your accountant''s role

If you use an accountant, agree IN WRITING:

• Who is responsible for filing accounts?
• Who is responsible for filing the confirmation statement?
• What are the cut-off dates for providing accountant with your records?

The single most common cause of late filing in small companies: "I thought my accountant was doing it; they thought I was."

5. Set up direct debit for penalty payment (if it happens)

If you do incur a penalty, pay it within 28 days to avoid further enforcement. Direct debit avoids forgetting.

Appealing a penalty

The "reasonable excuse" bar for accounts penalties is narrow. Accepted reasons typically include:

• Serious illness or bereavement of the person responsible.
• Unforeseen disaster (fire, flood) destroying records.
• Postal strike preventing physical filing.

Not accepted:

• "I forgot."
• "I was too busy."
• "My accountant failed me." (You''re still the responsible director.)
• "Companies House didn''t remind me."

Appeals are submitted in writing within 28 days of the penalty notice, with evidence.

What to do this month

• Pull up your company on Companies House. Note: registered office, directors, PSCs, shareholders, SIC codes, confirmation date, accounting reference date.
• Add the confirmation date and the next accounts deadline to your calendar with reminders.
• If you use an accountant, confirm in writing who files what.
• If anything on Companies House is out of date, file the relevant ad-hoc form today — they''re free.