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The short answer
Companies House charges a private limited company £150 if its 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. The penalty doubles if accounts are late two years in a row. Appeals succeed only for circumstances outside your control, and GOV.UK lists directors being overseas among reasons that usually fail.
The penalty arrives automatically. Companies House does not wait to hear why the accounts were late; the amount depends only on how many days passed between the deadline and the day the accounts were received. For directors living between the UK and Nigeria, the reasons that feel strongest, such as being abroad or relying on an accountant, are the ones GOV.UK says rarely work.
The penalty scale
GOV.UK's late filing penalties page (updated 14 October 2026) gives these amounts for private limited companies:
| Time after the deadline | Penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
The penalty is doubled if accounts are late two years in a row. Public limited companies have a different, higher scale, which the page does not list.
Worked example
Example only. A company files its accounts seven weeks late: that falls in the one-to-three-month band, so £375. The following year it files four months late, in the three-to-six-month band, normally £750; because it was also late the year before, the penalty doubles to £1,500. Two late filings cost £1,875 in total.
What makes an appeal succeed
GOV.UK says an appeal must give a specific reason for the late filing, with details such as dates and times, and show the circumstances were outside your control. If you have a disability or health condition and need help, contact Companies House. Companies House will not collect the penalty while it considers your appeal.
Reasons GOV.UK says are unlikely to succeed
- These were the company's first accounts.
- The company is dormant.
- The company is a charity or a flat management company.
- You cannot afford to pay.
- Another director was responsible.
- Your accountant or someone else was at fault.
- You did not know how or when to file.
- The accounts were lost or delayed in the post.
- The directors were overseas.
The last point matters for diaspora founders. Travelling to Nigeria for a family event or living in Abuja while running a UK company does not change the deadline, because accounts can be filed online from anywhere. Plan filings before long trips and give someone you trust access to the post at the registered office.
The appeal route
If the first appeal is rejected, GOV.UK sets out three further steps, which must be followed in this order or the registrar will not review the case:
- Write to the senior casework manager in the Late Filing Penalties Department, adding any new information.
- Ask the independent adjudicators to review the case.
- Make a final application to the Registrar of Companies.
Writing the appeal
Because GOV.UK asks for a specific reason with dates and times, a short factual letter works better than a long one. Set out what happened, when it started and ended, why it stopped anyone in the company from filing, and what was done as soon as it was possible to file. Attach whatever supports the dates, such as a hospital letter. Avoid reasons on the unlikely list unless something more lies behind them: "my accountant was late" is weak, while a sudden event that also prevented you from filing yourself, described with dates, is the kind of circumstance the guidance is aimed at.
Risks that catch directors abroad
- Reminders sent to a registered office or email address nobody checks while the director is in Nigeria.
- No one else able to sign in to the company's Companies House account; identity checks for directors add a step, covered in identity verification for Nigerian directors.
- Assuming a company that stopped trading has nothing to file.
- Leaving the accountant to chase the director for records in the last week.
This is separate from HMRC
The scale above is Companies House's. GOV.UK reminds companies that accounts and tax returns must be filed with both Companies House and HMRC on time, and the Company Tax Return has its own rules. A late set of accounts can therefore be a problem in two places at once.
Avoiding the next one
- Check your next accounts due date on the Companies House record and diarise a reminder a month earlier.
- Agree a date with your accountant for draft accounts, well before the deadline.
- If the company is not trading, file dormant accounts on time; see what a dormant company still files.
- Keep your registered office and contact details current so reminders reach you; the rules are in the confirmation statement guide.
- For a first year, work out the deadline early, since first accounts are not an accepted excuse; see first-year accounts.
This is information, not legal advice. If a penalty is large or you are near a strike-off notice, speak to an accountant promptly.
Where Pryme fits
Pryme's Compliance agent, included with a Business Account, can prepare a calendar of filing dates and reminders for you to approve; nothing is filed or paid without your approval. See /p/compliance.
Questions people ask
How much is the Companies House late filing penalty?
For a private company: £150 up to one month late, £375 for one to three months, £750 for three to six months, £1,500 for more than six months.
Is the penalty doubled for being late twice?
Yes, GOV.UK says it is doubled if accounts are late two years in a row.
Can I appeal because I was in Nigeria?
GOV.UK lists directors being overseas among reasons that are unlikely to succeed. Appeals need circumstances outside your control.
Do I have to pay while my appeal is considered?
Companies House will not collect the penalty while it considers the appeal.
Sources
- GOV.UK: Annual accounts: penalties for late filing (updated 14 Oct 2026) · accessed Oct 2026
- GOV.UK: Dormant companies and associations: dormant for Companies House (updated 14 Oct 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.