Confirmation Statement & Late Accounts Penalties for Small Companies 2026/27
What UK limited company directors must file at Companies House each year in 2026/27 — confirmation statements and accounts deadlines, and the automatic penalties for filing late.
Two Separate Obligations Directors Often Confuse
Running a UK limited company means dealing with at least three separate annual filing obligations, to two different bodies, on different deadlines — and mixing them up is one of the most common (and avoidable) compliance mistakes small company directors make:
- Confirmation statement (Companies House) — confirms company details are up to date; due at least every 12 months.
- Annual accounts (Companies House) — due 9 months after the company's accounting reference date (for most private companies).
- Corporation tax return and payment (HMRC) — the return is due 12 months after the end of the accounting period; the tax itself is due earlier, 9 months and 1 day after the period ends.
Because these run on overlapping but distinct clocks, it's entirely possible to be compliant with HMRC while inadvertently late with Companies House, or vice versa.
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Every UK limited company, active or dormant, must file a confirmation statement confirming that the information Companies House holds — registered office, director and shareholder details, share capital, People with Significant Control (PSC) information — remains accurate, or updating it where it's changed. It must be filed at least once every 12 months from either incorporation or the last confirmation statement, even if literally nothing has changed since the last one.
There's no automatic financial penalty for a late confirmation statement in the way there is for late accounts, but it's a criminal offence for directors not to file one, and Companies House can start compulsory strike-off proceedings against companies that fail to keep their filings current — which is a far more serious consequence than a fine.
Accounts Filing Penalties
Annual accounts penalties, by contrast, are automatic and escalate the longer you're late. For a private limited company:
- Up to 1 month late: £150
- 1-3 months late: £375
- 3-6 months late: £750
- More than 6 months late: £1,500
If accounts were also filed late the previous year, these penalties double. Public companies face substantially higher penalties at every band. These fines apply regardless of whether the company made a profit, a loss, or had no trading activity at all in the period — a dormant company that misses its accounts deadline is fined exactly the same as an actively trading one.
Where This Overlaps With Corporation Tax
It's easy to assume that once Companies House accounts are filed, everything is done — but the corporation tax return filed with HMRC (which uses the same underlying accounts as a starting point) has its own separate 12-month deadline, and the corporation tax itself is due even earlier, at 9 months and 1 day after the accounting period ends, well before the accounts filing deadline at Companies House. A company can therefore owe corporation tax interest to HMRC for a late payment even while still technically within its Companies House accounts filing window.
Dormant Companies Are Not Exempt
A common misconception is that a dormant company (one with no significant accounting transactions) has no filing obligations. In reality, dormant companies must still file a confirmation statement every 12 months and simplified dormant company accounts with Companies House each year — the dormancy affects the corporation tax position with HMRC, not the underlying company law filing requirements.
Confirmation statement: no direct fine for lateness, but risks strike-off if persistently ignored — due every 12 months, dormant or active.
Annual accounts: automatic escalating fines from £150 to £1,500 for lateness, doubling if late in consecutive years — due 9 months after the accounting reference date.
Frequently asked questions
What is a confirmation statement and how often must it be filed?
A confirmation statement is an annual snapshot confirming a company's registered details — directors, shareholders, registered office and PSC information — held by Companies House are accurate. It must be filed at least once every 12 months, even for a dormant company with no trading activity.
What happens if a confirmation statement is filed late?
Unlike late accounts, there's no escalating financial penalty for a late confirmation statement, but persistent failure to file can lead to Companies House starting the process to strike the company off the register, which can have serious knock-on consequences for company assets and contracts.
How much is the penalty for filing annual accounts late at Companies House?
Penalties escalate with lateness and are higher for public companies. For a private limited company, filing up to 1 month late typically incurs a £150 penalty, 1-3 months late £375, 3-6 months late £750, and more than 6 months late £1,500 — and the penalty doubles if accounts were also late in the previous year.
Is the accounts filing deadline the same as the corporation tax deadline?
No, and this is a common source of confusion. Companies House accounts are normally due 9 months after the company's accounting reference date, while the corporation tax return (and payment) is due separately to HMRC — payment 9 months and 1 day after the accounting period end, and the return itself 12 months after.
Can a dormant company avoid filing anything?
No. A dormant company must still file a confirmation statement every 12 months and dormant company accounts with Companies House each year, even though it has no corporation tax to pay, because dormancy relates to trading activity, not to the underlying filing obligations.
What happens if a company is struck off for not filing?
Companies House can strike off and dissolve a company that persistently fails to file, at which point any remaining company assets can become the property of the Crown (bona vacantia), bank accounts are frozen, and the company loses its legal status — a serious outcome that's usually avoidable simply by filing on time.
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