Guidance

Late filing penalties

How a late filing penalty (LFP) will be imposed if your company accounts are not filed on time and how to appeal against an LFP.

Documents

Appeal a late filing penalty online

Appeal a late filing penalty

Details

This guide applies to all private and public companies registered in the UK. It explains how an LFP will be imposed against a company if its accounts are not filed by the filing deadline. It also tells you how to appeal if an LFP has already been imposed.

Listen to our LFP podcast for more information.

Paying your penalty

We’re closely following government guidance for working safely during coronavirus.

We have reduced numbers in our offices to maintain social distancing - so we’re not able to take credit card payments over the telephone.

If your late filing penalty occurred on or after 30 March 2020, you may be able to pay your late filing penalty online. You will find a link to the online service on your penalty notice.

You should pay by BACS instead if:

  • your penalty occurred before 30 March 2020
  • you have multiple penalties
  • you have a part paid penalty
  • you have a penalty under an instalment plan

You can make a BACS transfer to:

Sort code: 60 70 80
Account number: 10031154

For overseas payments:

Swift Code: NW BK GB 2L
IBAN: GB79NWBK60708010031154

When paying by BACS you must:

  • clearly state the company number on the bank transfer and use it as the payment reference
  • email your remittance advice to lfpfinance@companieshouse.gov.uk on the same day as the payment is sent - clearly stating the company name and number

This payment method is only applicable to this service.

For advice or more information, email our LFP Finance team at lfpfinance@companieshouse.gov.uk

Sending an appeal

You may appeal a late filing penalty, but you’ll need to show that the reasons for filing late were exceptional. The quickest and easiest way to appeal your penalty is by using our online service.

If you’re not able to use our online service, you can send an appeal form to us by email.

  1. Download the form.

  2. Complete the form and save the PDF to your device.

  3. Send your completed PDF and any additional attachments to enquiries@companieshouse.gov.uk

Published 1 April 2014
Last updated 6 November 2020 + show all updates
  1. Added the online service to appeal a late filing penalty.

  2. Updated BACS details with new Companies House bank account.

  3. Paying your LFP by BACS only.

  4. Welsh translation added.

  5. Appeals manual version 10 published.

  6. Updated Welsh language LFP manual published.

  7. Welsh version of appeals form published.

  8. 'Appeal a late filing penalty' PDF uploaded.

  9. LFP manual version 9 published.

  10. LFP manual v8.1 published.

  11. Guidance converted to HTML

  12. Link to accessibility information added.

  13. Guidance for companies affected by flooding removed.

  14. LFP podcast added

  15. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.

  16. 'Support for companies affected by flooding' guidance added to our late filing penalty guidance.

  17. Welsh appeal manual added

  18. Guidance updated to version 2.9

  19. New page added: How to pay your penalty (Sut i dalu’ch cosb)

  20. A how to pay your penalty page has been added to the GP5 pdf

  21. Removed appeals manual

  22. Welsh translation added

  23. First published.