Late Filing Penalties - GBA5
Contents

Introduction
1. Late filing penalties explained
2. How to avoid late filing penalties
3. Once a late filing penalty has been imposed
4. Further information
This is a guide only and should be read with the relevant legislation.


 Introduction

All companies - private or public, large or small, trading or non-trading - must send their accounts to the Registrar of Companies every year. If accounts are delivered late, the Registrar will impose an automatic penalty.

This booklet explains late filing penalties in more detail. It includes advice on how company directors can meet their filing obligations without incurring a penalty.