Company registration and filing – 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.


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.

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