Guide for accounting practices
Companies House accounts filing deadline and late filing penalties
A company's accounts deadline is counted from its accounting reference date, and filing late brings a civil penalty on the company. This guide sets out the rules from GOV.UK for a practice that tracks its clients' deadlines.
Updated
Facts checked against GOV.UK on .
Accounts filing deadlines
| Situation | Deadline | GOV.UK source |
|---|---|---|
| Private company | 9 months from the accounting reference date. | Preparing and filing Companies House accounts, updated 25 September 2026 |
| Public company | 6 months from the accounting reference date. | Preparing and filing Companies House accounts, updated 25 September 2026 |
| First accounts covering more than 12 months | 21 months from the date of incorporation for a private company, or 18 months for a public company, or 3 months from the accounting reference date, whichever is longer. | Preparing and filing Companies House accounts, updated 25 September 2026 |
| Shortened accounting reference period | The longer of 9 months for a private company (6 months for a public company) from the new accounting reference date, or 3 months from the date Companies House receives the notice. | Preparing and filing Companies House accounts, updated 25 September 2026 |
| Extended accounting reference period | A period cannot be extended to last more than 18 months from its start date. Extending more than once in 5 years is allowed only if the company is in administration or the Secretary of State has approved it. | Preparing and filing Companies House accounts, updated 25 September 2026 |
How the date is counted
A new company's first accounting reference date is the last day of the month in which the anniversary of its incorporation falls.
A period of months after a given date ends on the corresponding date in the appropriate month. A private company with an accounting reference date of 4 April has until midnight on 4 January of the following year, not 31 January. When the accounting reference date is the last day of a month, the period ends on the last day of the appropriate month: a private company with an accounting reference date of 30 April has until midnight on 31 January.
Source: Preparing and filing Companies House accounts, updated 25 September 2026.
Late filing penalties
| Time after the deadline | Private company or LLP | Public company | GOV.UK source |
|---|---|---|---|
| Not more than 1 month | £150 | £750 | Late filing penalties, updated 16 January 2026 |
| More than 1 month but not more than 3 months | £375 | £1,500 | Late filing penalties, updated 16 January 2026 |
| More than 3 months but not more than 6 months | £750 | £3,000 | Late filing penalties, updated 16 January 2026 |
| More than 6 months | £1,500 | £7,500 | Late filing penalties, updated 16 January 2026 |
The time is measured from the date the accounts are due, and the penalty is charged to the company. It is doubled if accounts are filed late in 2 successive financial years (beginning on or after 6 April 2008). An appeal succeeds only if the circumstances are exceptional.
Directors can also be prosecuted
Failing to deliver acceptable accounts on time is also a criminal offence. All directors of the company risk prosecution, and a director who is convicted could end up with a criminal record and a potentially unlimited fine for each offence. Source: Preparing and filing Companies House accounts, updated 25 September 2026.
Asking Companies House for more time
A company can apply to extend its accounts deadline if an event outside its control stops it filing, for example an unexpected illness or a fire that destroys company records a few days before the deadline. It must apply, or file, before the deadline, or it receives a late filing penalty. The law allows a maximum filing period of 12 months, so a company that has already extended its deadline may not be eligible. Source: Applying for more time to file your company's accounts, updated 6 April 2021.
How CompanyGuard helps
CompanyGuard reads each client company's next accounts due date from Companies House and ranks it with the confirmation statement date: overdue or due today is urgent, due within 30 days is upcoming. When Companies House cannot be read, or the evidence is older than 48 hours, the company is shown as unavailable, never as on time. The company status glossary explains every state and every Companies House status. The free deadline calculator works out one company's accounts deadline from its year end, including first and shortened periods.
Questions
Accounts deadline questions
- When are company accounts due at Companies House?
- Within 9 months of the accounting reference date for a private company and 6 months for a public company. First accounts covering more than 12 months are due 21 months after incorporation (18 months for a public company) or 3 months after the accounting reference date, whichever is longer.
- What is the late filing penalty for company accounts?
- For a private company or LLP: £150 for not more than 1 month, £375 for more than 1 month but not more than 3 months, £750 for more than 3 months but not more than 6 months, £1,500 for more than 6 months. For a public company: £750 for not more than 1 month, £1,500 for more than 1 month but not more than 3 months, £3,000 for more than 3 months but not more than 6 months, £7,500 for more than 6 months. The time is measured from the date the accounts are due.
- Does the late filing penalty double?
- Yes. The penalty is doubled if accounts are filed late in 2 successive financial years beginning on or after 6 April 2008.
- Can a company get more time to file its accounts?
- Only by applying to Companies House before the deadline, when an event outside the company's control, such as an unexpected illness or a fire that destroys company records, stops it filing. Without an extension, accounts filed after the deadline bring a late filing penalty.
- Does CompanyGuard file accounts?
- No. CompanyGuard shows each client company's accounts deadline from Companies House and ranks it across the practice portfolio. It does not file documents or give legal or accounting advice.
Check a client company
Use the free scanner to see a company's next deadline from Companies House, then monitor the whole client portfolio.
CompanyGuard does not file documents and does not provide legal or accounting advice. Confirm each deadline and penalty against the current Companies House record and GOV.UK guidance before acting.