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.



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.

Published 1 April 2014
Last updated 2 October 2018 + show all updates
  1. LFP manual v8.1 published.
  2. Guidance converted to HTML
  3. Link to accessibility information added.
  4. Guidance for companies affected by flooding removed.
  5. LFP podcast added
  6. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.
  7. 'Support for companies affected by flooding' guidance added to our late filing penalty guidance.
  8. Welsh appeal manual added
  9. Guidance updated to version 2.9
  10. New page added: How to pay your penalty (Sut i dalu’ch cosb)
  11. A how to pay your penalty page has been added to the GP5 pdf
  12. Removed appeals manual
  13. Welsh translation added
  14. First published.