Companies House: Changes to our late filing penalties manual

3 Jul 2019 04:11 PM

We’ve updated the guidance we use to assess penalty appeals made by businesses. The revised manual will come into force on 1 October 2019.

Each year we conduct regular reviews of our practices to make sure customers continue to benefit from our high quality services.

One of the latest reviews focuses on our late filing penalties manual, which is used by our team as guidance when assessing appeals against penalties. We wanted to make sure that the content was up to date and used clear and consistent language throughout. As a result, we’ve made changes to some of our policies.

The revised manual will come into force on 1 October 2019.

What the changes are

Updated the policy for accounts being rejected but not received by the company or presenter

We will no longer exercise discretion where we’ve rejected accounts within enough time but they’ve not been received by the company or presenter. This is because filers are responsible for making sure documents are delivered for registration in an acceptable electronic or paper format.

This is covered in Part 17, Scenario 1 of the manual.

Extended the processing times for paper documents

We’ve extended the processing period from 5 days to 8 days, to reflect our internal processing target for paper documents more accurately. This means that in the future, if we take longer than 8 working days to examine and reject paper accounts, we may use our discretion not to collect any resulting penalty.

The processing times are covered in Part 17, Scenarios 4, 5 and 6 of the manual.

Read our late filing penalties manual.

Filing tips and reminders

We remind all customers to:

You should also use our online filing service wherever possible. It: