Confirmation Statement Overdue: What Happens Next

A missed confirmation statement deadline carries different consequences from a late annual accounts filing — but they can be more damaging. This article explains the penalty timeline, the strike-off process, and the most practical way to monitor confirmation statement due dates across a client portfolio.

What is a confirmation statement?

The confirmation statement (formerly the annual return) is the filing every UK limited company and LLP must submit to Companies House at least once every 12 months. It confirms that the information held on the public register — directors, registered address, shareholders, PSC register, SIC codes — is accurate and up to date.

It does not include financial information. That is covered separately by the annual accounts filing. A confirmation statement can be filed online in a few minutes for £34 (as at 2026) and requires no professional involvement, though many accountants include it as part of their compliance service.

The due date is 14 days after the anniversary of either the company's incorporation date or the date of the most recent confirmation statement filed. Because each company has a unique date, practices with 20 or more LTD clients will have confirmation statements due at different points throughout the year.

Is there a financial penalty for a late confirmation statement?

This is where many accountants are caught off guard. Unlike annual accounts — which carry an automatic tiered fine starting at £150 (see how Companies House late filing penalties work) — a late confirmation statement does not trigger the same financial schedule.

However, the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) significantly changed the landscape. Civil penalties for certain corporate transparency failures came into force in May 2024, giving Companies House enhanced powers to impose financial penalties for persistent non-compliance, including confirmation statement failures. The penalty regime under ECCTA is still maturing, but the direction of travel is clearly toward greater enforcement.

The more immediate risk remains strike-off — and that is a far more serious outcome than a fine.

The strike-off process: what actually happens

If a confirmation statement is not filed and the company persistently fails to comply, Companies House can begin compulsory strike-off proceedings under the Companies Act 2006. The process works as follows:

1. First Gazette notice. Companies House publishes a notice in the London Gazette (or Edinburgh Gazette for Scottish companies) stating its intention to strike the company off. This is a public record.
2. Two-month objection window. Directors, creditors, and other interested parties have two months to object. If a valid objection is filed, the strike-off is suspended.
3. Second Gazette notice and dissolution. If no successful objection is made, a second notice is published and the company is struck off the register. It is then dissolved.

From the first Gazette notice to dissolution typically takes two to three months if unchallenged.

What dissolution means for a company

Dissolution is not a minor administrative matter. When a company is struck off:

• All company assets (including bank balances) vest in the Crown as bona vacantia.
• Any contracts, leases, or licences held by the company become unenforceable by the company.
• Directors may face disqualification proceedings under the Company Directors Disqualification Act 1986 if the strike-off resulted from persistent non-compliance.
• Restoration to the register is possible but requires a court order and costs several hundred to several thousand pounds, depending on the route taken.

For a client operating an active business, even a temporary strike-off can cause severe commercial disruption. Banks freeze accounts, landlords may invoke break clauses, and suppliers may refuse to trade with a dissolved entity.

How to check clients' confirmation statement status in bulk

The Companies House website allows you to look up individual companies and see their next confirmation statement due date. For a practice with 5 clients, this is manageable. For a practice with 30, 50, or 80 LTD clients, it is not — we go deeper into this in how to check Companies House filing deadlines in bulk.

There are three approaches accountants typically use:

• Spreadsheet with manual updates. Effective initially; breaks down when entries are not updated after a filing is made, or when a client's due date changes because they filed early.
• Companies House email reminders. Free, but reminders typically arrive on or close to the due date — not 30 days in advance when there is still comfortable time to chase a client or prepare the filing.
• Automated monitoring tools. Read the Companies House API directly, know each company's actual current due date, and alert you in advance. No manual entry to maintain.

The key advantage of automated monitoring is that it reflects reality. If a client files their confirmation statement early, the next due date changes — an automated tool picks this up at the next daily check. A spreadsheet only reflects the date when you last updated it.

What to do if a client's confirmation statement is already overdue

If you discover a client's confirmation statement is past due:

1. File it immediately. The filing fee is £34 online. There is no tiered late fee for the filing itself (unlike annual accounts), so the priority is simply to get it on record before Companies House initiates strike-off proceedings.
2. Check the Gazette. If the company has already received a first Gazette notice, you have a narrow window to file an objection and submit the outstanding confirmation statement to prevent dissolution.
3. Update your monitoring. Use this as a prompt to audit all clients' confirmation statement due dates, not just the one that slipped.

If the company has already been dissolved, restoration is the only option. This requires an application to Companies House (administrative restoration, if within 6 years and no assets vested in the Crown) or a court order. Neither is a quick or inexpensive process.