Annual accounts deadline (UK)

Annual accounts are due 9 months after the company's accounting reference date (ARD) for private limited companies, and 6 months for public companies. Late filing triggers automatic monetary penalties.

What is this filing?

Annual accounts (also called statutory accounts) are the company's audited or unaudited financial statements, prepared in accordance with UK GAAP or IFRS. They are filed at Companies House and used by HMRC alongside the Corporation Tax return.

When is it due?

For private companies the deadline is 9 months after the accounting reference date. For public companies it is 6 months. The first set of accounts for a newly incorporated company is due 21 months after incorporation. Filing late is the most common cause of late-filing penalties at Companies House.

What's the penalty for missing it?

Private company penalties: £150 (up to 1 month late), £375 (1–3 months), £750 (3–6 months), £1,500 (over 6 months). Public company penalties are double. Filing late in two consecutive years doubles the penalty in the second year. Penalties are charged to the company, not the director — but the company can be struck off if accounts are never filed.

What it actually costs

The Companies House late-filing penalty for annual accounts is charged automatically to the company, not the director. For a private company filing 3–6 months late the penalty is £750; over 6 months it rises to £1,500. These amounts double if the company was also late the prior year — a company that misses two consecutive deadlines by more than 6 months faces £3,000. The penalty is a Companies House civil debt, collectable through the courts, and non-payment can itself trigger strike-off. HMRC Corporation Tax penalties are separate and additive.

Why this catches practices out

• The ARD can differ from the incorporation anniversary if accounts have ever been shortened or extended — practices inherit the wrong deadline when taking on new clients.
• Newly incorporated companies have a 21-month first-accounts window that many practitioners confuse with the standard 9-month rule.
• The consecutive-year doubling rule is rarely communicated to clients and creates a billing dispute when the penalty is double what they expect.
• Accounts filed just one day after the Companies House system timestamps the deadline incur the full £150 penalty — there is no grace period.

How PenaltyProof helps

PenaltyProof checks Companies House daily for every company on your list and alerts you 30, 14, and 7 days before each annual-accounts deadline (paid plans) plus on the day it's due. One inbox for your whole client portfolio — no per-company setup needed.

Frequently asked questions

Can I shorten or extend the accounting reference date?

Yes. A company can shorten its ARD any number of times but can only extend it once in any 5-year period (and by no more than 18 months total). Extension triggers a new deadline immediately.

Are dormant companies exempt?

No. Dormant companies must still file dormant accounts annually. See our dormant accounts deadline page.

What is the penalty for being late two years in a row?

The penalty doubles in the second consecutive late year. A private company filing 1–3 months late pays £375 in year one; if it is late again the following year it pays £750 for the same lateness band.

Can I apply for a filing extension?

Companies House can grant a 3-month extension in certain circumstances (e.g. a new parent company abroad, an unexpected administrative burden). Applications must be submitted before the deadline expires. Extensions granted during COVID are not available for future filings.

Does PenaltyProof file the accounts for me?

No. PenaltyProof monitors deadlines and sends alerts. Filing happens via Companies House WebFiling, HMRC online services, or your practice management software.

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