Appeals process for late filing of company accounts

Posted on 14th March 2022 by Streets -  Corporate Governance & Regulation


Image to represent Appeals process for late filing of company accounts

There are late filing penalties which are designed to encourage companies to file their accounts and reports on time. All companies, private and public, large or small, trading or non-trading must send their accounts to Companies House. 

There is also an online service available to appeal a late filing penalty, but you must be able to show that the reasons for filing late were exceptional. The registrar has very limited discretion not to collect a penalty. For example, if the company director or accountant experienced an unexpected illness, including coronavirus this may be an acceptable reason to appeal a late filing penalty. An appeal can be lodged online at www.gov.uk/appeal-a-penalty-for-filing-your-company-accounts-late.

It takes about 30 minutes to apply online and you should ensure you have the following information to hand:

  • the company number
  • the company authentication code that you use for online filing
  • the penalty reference
  • the reason for the appeal
  • any documents that support the appeal

Any documents you upload, such as a doctor’s note or an insurance claim, must include:

  • the full name of the person or company affected
  • any relevant dates

You can also appeal a penalty by email or post.


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