Company formation Registration - HOME

Late filing penalties explained
How to avoid late filing penalties
Once a penalty has been imposed?
Late filing penalty appeals
Quality of documents
Further information

Once a penalty has been imposed

1. How will I know when a penalty has been imposed?

If you deliver your accounts late, we will automatically issue a penalty notice to the registered office address.

2. What is a penalty notice?

The penalty notice gives details of the penalty/penalties imposed against the company. It shows the last date for filing, the date of filing of the accounts and the level of the penalty imposed.

3. How do I pay the penalty?

Information on how to pay the penalty is enclosed with the penalty notice.

4. What happens if I do not pay the penalty?

If you do not pay the penalty, we will ask our debt collectors to take action. Ultimately the matter will be decided in the County Court or Sheriff Court where you will have the opportunity to file a defence. You may wish to consider seeking professional advice because we may seek to recover our legal costs if the court finds in favour of the registrar.

5. What happens if I restore a company to the register?

If you restore a company to the register after it has been struck off and dissolved it will not be required to pay penalties that became due during the period it was dissolved. However, it will need to pay:
unpaid penalties outstanding on accounts delivered late before the company was dissolved; and
penalties due for accounts delivered on restoration, if the accounts were overdue at the date the company was dissolved;
Further information about restoration is included in our 'Strike off, Dissolution and Restoration' guide.