Company formation Registration - HOME

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


Late filing penalty appeals


1. Can I appeal?

You may appeal against a penalty but it will only be successful if you can show that the circumstances are exceptional.

2. What is exceptional?

The registrar has very limited discretion not to collect a penalty. It may be applied when an unforeseen catastrophe strikes an LLP at a critical time. This might include, for example, a fire destroying records a few days before the filing deadline.

3. What is not exceptional?

The registrar cannot consider an appeal in the following circumstances as they are outside his discretion:

your LLP is dormant;
you cannot afford to pay;
your accountant was ill;
you relied on your accountant;
these are your first accounts;
you are not familiar with the filing requirements;
your LLP or its members have financial difficulties (including bankruptcy);
your accounts were delayed or lost in the post;
the members live or were travelling overseas;
another member is responsible for preparing the accounts.


4. Do I still want to appeal?

If, after reading the above, you still wish to appeal, you must do so in writing and address your letter to the address shown on the front page of the penalty notice. We will normally reply within 10 working days and will suspend recovery action while we are considering your appeal.

5. What happens if my appeal is rejected?

If your appeal is rejected you can write to the Senior Appeals manager, Late Filing Penalties Department at the appropriate office in Cardiff, Edinburgh or Belfast.

If the senior appeals manager upholds the penalty, you can ask for the Independent Adjudicator to review your case. All communication with the adjudicator must be in writing. Please do not write to the adjudicator until you have heard from the senior appeals manager. Further information about the adjudicator can be found on our website.

Please note: Parliament decided that discretion resides solely with the registrar. The adjudicator cannot force the registrar not to collect a penalty that lies outside his limited discretion.

6. Can I pay the penalty by instalments?

Yes. If you have difficulty in paying the penalty outright then we will normally accept payment by monthly instalments. These are usually over 5 months and exceptionally over 10 months, depending on the amount you have to pay. You must make any request to pay by instalments in writing and explain why you cannot pay the penalty immediately.