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Further information
1. Do late filing penalties apply to any other documents?
No. Only to accounts.
2. Are late filing penalties the same as fines imposed on directors for non-filing?
No. They are entirely different. Late filing penalties are imposed on the company under civil law. Failure to pay a late filing penalty can result in a County Court judgment (or Sheriff Court decree) against the company. Failure to file accounts is a criminal offence which can result in directors being fined personally in the criminal courts. In addition to the directors being fined, the Registrar may take steps to strike the company off the public record.
Important: Both a penalty and a fine could be payable for the same set of accounts if they are not filed on time, and then delivered late.
3. Does the Registrar have any discretion whether to collect a penalty?
The Registrar has very limited discretion not to collect a penalty. He will only use it in exceptional circumstances.
Remember: Delivery of any document to the Registrar does not take place until Companies House receives it.
Need more information?
If you are in any doubt about when your accounts are due, contact Companies House now (tel: 0870 3333636) or read other guidance from the series. Companies House are here to help and advise. Don't leave it until it's too late. |
4. Where do I get forms and guidance booklets?
This is one of a series of Companies House booklets which provide a simple guide to the Companies Act.
Statutory forms and guidance booklets are available, free of charge from Companies House. The quickest way to get them is through this website or by telephoning 0870 3333636.
If you prefer you can write to the stationery sections in Cardiff or Edinburgh.
Forms can also be obtained from legal stationers, accountants, solicitors and company formation agents - addresses in business phone books.
5. How do I send information to the Registrar?
You may deliver documents to the Registrar by hand (personally or by courier), including outside office hours, bank holidays and weekends to Cardiff, London and Edinburgh.
You may also send documents by post, by the Hays Document Exchange service (DX), or by Legal Post (LP) in Scotland. If you send documents, please address them to:
For companies incorporated in
England & Wales: |
For companies incorporated in
Scotland: |
The Registrar of Companies
Companies House
Crown Way
Cardiff CF14 3UZ
DX33050 Cardiff
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The Registrar of Companies
Companies House
37 Castle Terrace
Edinburgh EH1 2EB
DX ED235 Edinburgh 1 |
Companies House will only acknowledge receipt of documents at Companies if you provide a stamped addressed envelope.
| Please note: Companies House does not accept accounts or any other statutory documents by fax. |
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