317,985
late filing penalties issued by Companies House in 2024 to 2025. About 870 a day.
About 1 million
people missed the Self Assessment deadline in January 2026.
£200
is now the first Corporation Tax late filing penalty, double the old £100, for returns due on or after 1 April 2026.
The Ladder
Pick a filing and move the slider. The total is what you would owe in fixed penalties alone, before any interest.
Filing
Penalty so far
at least £375
plus 10% of the unpaid tax
plus 10% of the unpaid tax
0 points
Threshold reached
Maximum when no tax is due: £1,600
No penalty for the first late report in a tax year.
Every Penalty in One Table
| Filing | Deadline | What it costs if late |
|---|---|---|
| Company accounts (private) | 9 months after the year end | £150 up to 1 month; £375 to 3 months; £750 to 6 months; £1,500 after. Doubled if late two years running |
| Confirmation statement | Every 12 months, with 14 days to file | An offence; fine up to £5,000; the company can be struck off |
| Corporation Tax return | 12 months after the end of the accounting period | £200, another £200 at 3 months, then 10% of unpaid tax at 6 months and again at 12 |
| Self Assessment | 31 January | £100; £10 a day after 3 months (up to £900); then 5% or £300 at 6 and 12 months |
| VAT return | Set by your filing period | Points, then £200 at the threshold (2 annual, 4 quarterly, 5 monthly) and £200 for each late return after |
| VAT payment | Set by your filing period | 3% at day 15, another 3% at day 30, then 10% a year, plus interest from day 1 |
| Payroll report (RTI) | On or before payday | £100 to £400 a month by number of employees |
Your Accounts Dates
- Accounts due at Companies House by 31 December 2026
- Corporation Tax return due by 31 March 2027
First accounts after setting up have a different deadline. Companies House will tell you yours.
A Worked Example
A limited company files its accounts two months late. That is £375. Next year it is two months late again, and the penalty doubles to £750. Its Corporation Tax return that year is four months late: £400. Three late filings, £1,525, and none of it is tax.
What Changed Recently
- From 1 April 2025, VAT late payment penalties went up: 3% (was 2%) at day 15, 3% (was 2%) at day 30, 10% a year (was 4%) after that.
- From 6 April 2025, HMRC late payment interest became base rate plus 4% (it was plus 2.5%). It was 7.75% from 9 January 2026.
- From 18 November 2025, directors and people with significant control must verify their identity with Companies House. Companies House won’t accept a confirmation statement until all directors have verified.
- From 1 February 2026, filing a confirmation statement online costs £50.
- From 1 April 2026, Corporation Tax fixed penalties doubled.
Three Things to Try
- Put every filing date for the next 12 months in one diary, with a reminder a month before each.
- Check who files what. Many penalties land because each person thought the other had done it.
- If you’re on quarterly VAT, count your points. Four late returns and every late one after costs £200.
Sources
- Companies House late filing penalties, updated 16 January 2026
- Independent Adjudicators to Companies House, annual report 2024 to 2025
- Confirmation statement guidance
- Companies House fees from 1 February 2026
- Identity verification, 18 November 2025
- Company Tax Returns, penalties for late filing
- Increases to Corporation Tax late filing penalties, 26 November 2025
- Self Assessment penalties
- HMRC interest rates
- Self Assessment January 2026 results, 3 February 2026
- VAT penalty points
- VAT late payment penalties
- Payroll reporting penalties
Read next
- Late payment: what you can claim and how to work it outIf another business pays you late, the law lets you add interest at 11.75% a year and a fixed sum of up to £100. Here is how to work it out.
- A missed deadline or registration lands you with a fine.Every renewal and check has a date, a person responsible and a reminder.
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