Accounts overdue at Companies House: what happens week by week, and how to catch up
The 'overdue' marker, the penalty bands week by week, the letters that lead to strike-off, and the fastest honest way back to a clean register entry.
By PromptFiling · Published · Updated
What 'accounts overdue' means on the register
From the day after your filing deadline, the public register shows the company's accounts as overdue, and it keeps showing that until acceptable accounts have been examined and accepted by Companies House — even if you submitted something on time that was later rejected. Anyone who searches the company sees the marker: banks, suppliers, credit-reference agencies and formation agents selling 'rescue' services. The penalty is already owed from that first day; the marker is just the visible part.
The penalty clock, week by week
The late filing penalty is automatic and is measured from the deadline to the day Companies House receives accounts it can accept. There is no warning letter before it and no discretion in it. For a private company or LLP the bands are below; a public company pays five times as much on the same bands.
| How late | Penalty | If last year's accounts were late too |
|---|---|---|
| Up to 1 month | £150 | £300 |
| More than 1 month, up to 3 months | £375 | £750 |
| More than 3 months, up to 6 months | £750 | £1,500 |
| More than 6 months | £1,500 | £3,000 |
The doubling applies when accounts are filed late in two successive financial years. It is the rule that turns a tolerable £150 into the figure that makes people stop ignoring the letters — and it is why clearing this year's arrears matters for next year's bill as well.
What arrives in the post, and when the registrar moves to strike off
Not filing accounts or confirmation statements is a criminal offence, and the registrar has a separate power to remove a company it believes is not carrying on business. The sequence is written into section 1000 of the Companies Act 2006, and it runs on fixed clocks.
- Reminder and chasing letters from Companies House about the outstanding accounts — these are automatic and continue while the accounts are overdue.
- A first communication asking whether the company is carrying on business or in operation. If no answer arrives within 14 days, a second one follows within the next 14 days, stating that a Gazette notice will be published if there is still no answer within 14 days.
- A notice in The Gazette (and to the company) that the company will be struck off and dissolved in 2 months unless cause is shown to the contrary.
- At the end of the 2 months, strike-off and dissolution. Anything the company owns passes to the Crown; directors' liabilities continue as if the company had not been dissolved.
Filing the overdue accounts and the confirmation statement is the 'cause to the contrary'. A company that files inside the Gazette window normally stays on the register; one that waits until after dissolution needs a restoration application, which costs far more than any penalty.
Accounts overdue and confirmation statement overdue are different problems
The two filings fall overdue separately and carry different consequences, which is why a company often clears one and forgets the other. The register shows each on its own line.
| Accounts | Confirmation statement | |
|---|---|---|
| Automatic penalty | Yes — £150 to £1,500, doubled on a repeat | No fixed ladder; Companies House says you could get a financial penalty |
| Criminal offence | Yes | Yes — a fine of up to £5,000 |
| Strike-off trigger | Yes | Yes |
| How to clear it | File acceptable accounts for the overdue period | File the statement now (the online fee still applies once per payment period) |
How to catch up, in the right order
Speed is the only variable you still control, so the order below is arranged to remove the most common causes of a second delay.
- Check the register for the exact position: which period is overdue, the accounting reference date, and whether the confirmation statement is overdue as well.
- Find or request the company authentication code. Without it nothing can be filed online, and a replacement arrives by post to the registered office in up to 10 working days — if the code is missing, request it today, before anything else.
- Decide what kind of accounts the period needs: dormant accounts if nothing beyond subscriber shares, registrar fees and a late-filing penalty hit the records; otherwise micro-entity or small-company accounts.
- File online or by software, not on paper: lateness is measured to the day acceptable accounts are received, and paper joins a scanning queue.
- If the accounts are rejected, correct and resubmit immediately — a rejection after the deadline does not stop the clock.
- Pay the penalty notice when it arrives (online, by card or bank transfer); Companies House will normally agree monthly instalments over a short period if you ask in writing and explain why.
- Appeal only if something genuinely exceptional and outside your control happened — the published list of reasons that fail includes 'the company is dormant' and 'I could not afford to file'.
If the company is dormant, the accounts are a page
For a company that was dormant throughout the overdue period, the whole filing is a balance sheet of one or two lines plus four statutory statements. The penalty is the same as for a trading company — dormancy reduces nothing — but the work is small enough that the authentication code, not the accounts, is usually the critical path. Our filing prepares the dormant accounts from a short interview, shows you every figure before you approve, and submits them for £19.99; Companies House's own online service files them free if you prefer to do it yourself.
Questions people ask
What happens if company accounts are overdue?
A penalty of £150 is owed from the first day, rising to £375 after one month, £750 after three and £1,500 after six. The register shows 'accounts overdue' until acceptable accounts are received, and persistent non-filing is a criminal offence that lets the registrar strike the company off.
How much is the penalty for overdue accounts?
£150 up to one month late, £375 up to three months, £750 up to six months and £1,500 beyond six months for a private company — doubled if the previous year's accounts were late too.
Can a company be struck off for overdue accounts?
Yes. Under section 1000 of the Companies Act 2006 the registrar sends two communications 14 days apart, then publishes a Gazette notice giving 2 months before the company is struck off and dissolved, unless the outstanding filings are made.
Do I still pay the penalty if I file the overdue accounts now?
Yes — the penalty is set by how late the accounts arrive and filing today fixes it at the current band rather than cancelling it. Filing at £375 today beats filing at £750 in six weeks.
How do I file overdue company accounts?
The same way as on-time accounts: online through Companies House or by software, with the company authentication code. There is no separate late-filing form; file the overdue period first, then the current one.
Can I pay a Companies House late filing penalty in instalments?
Usually yes, over a short period by monthly instalments — you must contact Companies House, preferably in writing, and explain why you cannot pay immediately.
What does 'accounts overdue' mean on Companies House?
That the filing deadline has passed and acceptable accounts for that period have not yet been examined and accepted; the marker stays until they are, even if a rejected set was submitted on time.
Official sources
- Companies House guidance — Late filing penalties
- Companies House — Life of a company, part 1: accounts (the 'overdue' marker and rejected accounts)
- Companies Act 2006, section 1000 — Power to strike off a company not carrying on business or in operation
- Companies House guidance — Filing your company's confirmation statement
Sources checked .
Guidance, not advice. Last updated , checked against gov.uk and legislation.gov.uk sources.