Who can get more time

Companies House says an extension is for an event “outside of your control”. It gives two examples: an unexpected illness, and a fire that destroys your company records a few days before the deadline1. Those are the only examples on its page.

The page does not list reasons it will refuse. It does not say that being busy, short of money or waiting for an accountant is unacceptable. So do not assume any of these will work.

The law is also narrow. The Secretary of State may extend the period only “for any special reason”, and only on an application made before the period you would otherwise have runs out2.

There is a clearer list in the penalty rules, and it shows what Companies House thinks of common excuses. It lists reasons an appeal against a late filing penalty may not succeed3:

  • these are your company’s first accounts
  • the company is dormant
  • the company is a charity or a flat management company
  • you can’t afford the penalty
  • another director is responsible for filing
  • your accountant or someone else caused the delay
  • you didn’t know when or how to file
  • the accounts were delayed or lost in the post
  • the directors were living or travelling overseas

That list is about appeals, not extensions. Companies House does not say it applies the same list to extension requests. But it is a fair warning of what it treats as ordinary, avoidable delay.

Apply before the deadline

You must apply, or file your accounts, before your filing deadline. Otherwise you get a late filing penalty1. The law says the same: the application must be made before the period otherwise allowed has ended2.

To find your deadline, look your company up on Companies House’s company search. For most private companies it is 9 months after the end of the accounting period2. If you have a 31 March 2026 year end, that is 31 December 2026. See every company filing deadline for the rules on first accounts and shortened periods.

Companies House says you may not be eligible if you have already extended your deadline1.

How to apply, and how you hear back

You apply online through the Companies House extensions service, linked from the GOV.UK page. You need1:

  • your company number
  • why you need more time
  • supporting documents, if you have them (these are optional)

Companies House reviews the request and tells you the outcome by email. It may ask for more information first1. The page gives no time limit for a decision. While you wait, you may get a chasing letter about the accounts1.

Do not wait for the answer if your accounts are ready. A granted extension only moves the deadline, and you must file before the new one or you get a late filing penalty1. Future accounts deadlines stay the same1. The GOV.UK page does not say what happens if a request is refused, so the safe course is to treat the original deadline as the one that counts until you have a yes.

The longest extension you can have

The Companies Act 2006 says an extension “must not have the effect of extending the period for filing to more than twelve months” after the end of the accounting reference period2. For a private company, the normal period is 9 months, so the most you can gain is 3 months.

For a company with a 31 March 2026 year end:

Date
Normal filing deadline31 December 2026
Latest date any extension can reach31 March 2027

Ask for the time you need. You must still file before whatever new deadline you are given1.

An extension for accounts is not an extension for tax

Companies House and HMRC set separate deadlines. HMRC’s dates run from the end of the accounting period, not from the Companies House filing date4,5:

FilingSent toDeadline
Annual accountsCompanies House9 months after the year end2
Corporation Tax paymentHMRCUsually 9 months and 1 day after the accounting period ends4,5
Company Tax Return (CT600)HMRC12 months after the accounting period ends4

HMRC’s pages say nothing about a Companies House extension changing any of these. If your tax is due before your extended accounts, you still need to work out and pay it on time. HMRC may charge interest on tax paid late5. The two pages describe separate deadlines, so plan as if the tax dates have not moved.

For a 31 March 2026 year end, tax is due on 1 January 2027 and the CT600 on 31 March 2027. Read the 31 March year end guide for how those dates fall around the new year.

If you can’t get an extension: file now

If your reason doesn’t fit, or you have missed the deadline, you cannot apply. The best step is to file as soon as you can, because the penalty goes up with time. For a private limited company, Companies House charges3:

Time after the deadlinePenalty
Up to 1 month£150
1 to 3 months£375
3 to 6 months£750
More than 6 months£1,500

The penalty doubles if your accounts are late two years in a row3. So filing in the first month costs £150, and each delay moves you to the next band. Use the late filing penalty calculator to see where your company sits.

You can appeal. You must give a specific reason, with dates and times, and show the circumstances were beyond your control. Companies House won’t collect the penalty while it considers your appeal3.

If you have a few days left and nothing exceptional has happened, you may do better to file than to ask: Fileyear’s accounts and tax return filing takes about 20 minutes and costs £70.80 in total.

Questions

Can I get an extension after the deadline has passed?

No. Companies House says to apply or file before your filing deadline, and the law only allows an extension on an application made before the period ends1,2. After that, the late filing penalty applies and you can only appeal it3.

How long does Companies House take to decide?

Its page gives no timescale. It tells you the outcome by email and may ask for more information1. Do not wait if you can file.

Does an extension give me more time to pay Corporation Tax?

No. The payment deadline is usually 9 months and 1 day after the accounting period ends, and the CT600 is due 12 months after4,5. These depend on the accounting period, not on the Companies House deadline.

Can I get the 12-month maximum for any reason?

No. You still need an event outside your control, and the limit is a cap, not an entitlement1,2.

Is a dormant company or a first set of accounts a good reason?

Companies House lists both among reasons an appeal against a penalty may not succeed3. Its extension page lists neither as a reason for more time1. Dormant companies still file accounts: see dormant companies and what they file.