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Late filing penalties explained
How to avoid a late filing penalty
What will happen when a penalty has been imposed
Late filing penalty appeals
Quality of documents
Further information

How to avoid late filing penalties

1. How can I avoid a penalty?

Allow enough time to ensure that your accounts reach Companies House within the period allowed (we cover this in Chapter 1 question 1). If a filing deadline expires on a Sunday or Bank Holiday the law still requires accounts to be filed by the due date.

Please Note: First-class post does not guarantee next day delivery, so please consider guaranteed methods of delivery to ensure your accounts arrive on time, especially if your filing deadline is near.

To help you file on time:

mark your diary or calendar to remind you in good time of the filing deadlines;
read the filing reminders we send to your registered office;
if appropriate, instruct your accountants in good time and remind them of the need to prepare and deliver your accounts on time.
Please note: If you have any doubts about the filing deadline date you can check when your accounts are due using the WebCHeck service on our website.

2. Can I extend the time allowed for delivering the accounts?

You should take appropriate measures to ensure your accounts are filed on time. However, if, before the filing deadline, there is a special reason, such as an unforeseen event outside the control of the LLP and its auditors, why the accounts might be filed late, you may make an application to extend the period allowed for filing to Companies House.

Please note: An extension will only be granted if the reasons are exceptional. More information on this is in our guide - Life of a Limited Liability Partnership.

3. What if Companies House rejects my accounts as incorrect?

We cannot accept accounts until they meet the requirements of the legislation. If, for example, the balance sheet is not signed, we will return them for amendment. If you deliver the corrected accounts late the LLP will receive a late filing penalty. To avoid problems, we recommend that you deliver accounts as soon as they are complete and as far as possible in advance of the last date for delivery.