Companies House
Companies House forms to download
Companies House Forms
DCA Dormant Company Accounts
Proof Scheme Forms
PR1 Opt in
PR1Cont Continuation Sheet
PR2 Opt out
PR3 Consent for paper filing
Companies Act 1985
6 Cancellation of alteration to the objects of a company
10 First directors and secretary and intended situation of registered office
10cs Continuation sheet to Form 10
12 Declaration on application for registration
88(2) Return of allotment of shares
123 Notice of increase in nominal capital
225 Change of accounting reference date
287 Change of situation or address of registered office
288a Appointment of Director or Secretary
288b Terminating appointment as Director or Secretary
288c Change of particulars for Director or Secretary
395 Particulars of a mortgage or charge
395cs Particulars of a mortgage or charge (continuation)
400 Particulars of a mortgage or charge subject to which property has been acquired
652a Application for striking off
652c Withdrawal of application for striking off
Late Filing Penalties
Section 441 of the Companies Act 2006 requires all companies to deliver annual accounts to the Registrar of Companies by the due date. Section 453 specifies that a civil administration penalty shall be payable if the accounts are delivered late, and provides for the Secretary of State to specify the level of this penalty through regulations.
To increase the effectiveness of the late filing penalties, when section 453 comes into force Companies House will change the current schedule of late filing penalties as contained in section 242A of the Companies Act 1985. In parallel, the Government will amend section 242A of the 1985 Act so that these changes also apply to accounts prepared under the 1985 Act but delivered late on or after 1st February 2009 when the updated penalties come into force.
What are late filing penalties?
Late filing penalties were introduced in 1992 to encourage directors of limited companies to file their accounts on time because they must provide this statutory information for the public record.
What are the changes being introduced?
All penalties to be increased to take account of inflation between 1992 and 2007
A faster rate of increase in penalties for companies who file more than one month late.
A doubling of the penalty for any company which files late having also filed late in the previous year.
What are the new late filing penalties?
THE NEW TABLE OF PENALTIES IS AS FOLLOWS
| How late are the accounts delivered | Penalty - Private Company | Penalty -PLC |
|---|---|---|
| Not more than one month | £150.00 | £750.00 |
| More than one month but not more than three months | £375.00 | £1500.00 |
| More than three months but not more than six months | £750.00 | £3000.00 |
| More than six months | £1500.00 | £7500.00 |
In addition where there was a failure to comply with filing requirements in relation to the previous financial year (and that the previous financial year had begun on or after 6th April 2008), the penalty will be double that shown in the table.
When do these new penalties apply?
The new penalties will apply from 1st February 2009.
If my accounts are/were already overdue before the 1 February 2009 will the new penalties apply to me?
Regardless of when your accounts became overdue, from the 1st February 2009 the new penalties apply to all accounts delivered late.
How will I know when a penalty is levied?
If accounts are delivered late, an invoice is issued automatically to your registered office address.
Do the penalties apply to flat management and dormant companies?
Yes.
How can I avoid penalties?
Read the filing reminders that Companies House send to your registered office address.
Allow enough time to ensure that your accounts reach the Registrar within the period allowed in the Companies Act. First-class post is not guaranteed so if the filing deadline is looming, then please consider guaranteed methods of delivery that will ensure that your accounts arrive on time. Remember: the Registrar will not waive a penalty if your accounts are delayed in the post.
You can now file certain categories of accounts using our Software Filing or WebFiling services using the Companies House website. If you file your accounts electronically you will benefit from an email acknowledging receipt of your accounts.
What will happen if the penalty is not paid?
The penalty will be referred to collection agents. If it remains unpaid, legal action may be taken which could result in a County Court judgement or a Sheriff Court decree against your company.
How long do I have to file my company's first accounts?
If you are filing your company's first accounts and they cover a period of more than 12 months, they must be delivered to the Registrar within 22 months of the date of incorporation for private companies and 19 months for public companies or 3 months from the ARD, whichever is longer. The deadline for delivery to the Registrar is calculated to the exact day. For example, a private company incorporated on 1 January 2005 with an Accounting Reference Date (ARD) of 31 January has until midnight on 1 November2006 (22 months from the date of incorporation) to deliver its accounts, not 30 November.
If the first accounts cover a period of 12 months or less, the normal times allowed for delivering accounts apply (see question 6).
How long do I normally have to file my accounts?
Unless you are filing your company's first accounts (see question 5) the time normally allowed for delivering accounts to Companies House is:
for a private company, 10 months from the ARD; or
for a public company, 7 months from the ARD.
However, if the accounting reference period has been shortened, the time allowed for filing the accounts is the longer of:
for a private company 10 months (or for a public company 7 months) from the ARD; or
3 months from the date of the notice (Form 225).
At Forest Accounting Limited we will make sure all your statutory documents are filed on time. We will also provide you with up to date information regarding any changes to company law.
