Question about late filing fee

tasty_snacks wrote: »

Hi everyone.

I set up a Ltd Co after being made redundant 3 years ago - I was advised to do so in case any consultancy work came my way. It never did, and the Co has never traded.

Each year I've 'filed' online attesting that the Co is dormant. This year however I was a few days late, and incurred an automatic fine.

I have no intention of using the Co (I was going to close it down anyway), and I am the only director listed.

I was wondering about the consequences of simply closing the Co, and leaving the fine on the Co's books. What would Companies House do in these circumstances? My understanding is that this fine is the Ltd Co's debt, not mine as director, so technically the Co is insolvent and the fine cannot be paid from the Co's assets (which are obviously zero).

I think you may be under some misunderstandings here, sorry.

Are you talking about the late filing of a Confirmation Statement?
(formally called an Annual Return)

If so, I do not believe there are any late filing fees if you fail to file the statement/return on time.

What exactly have you filed late that has incurred you in an "automatic fine"?

tasty_snacks wrote: »

Thanks both.

The correspondence I have received is called a 'Late Filing Penalty Notice.' It states the;

- accounts due for the period (ending 31/10/17)
- the due date for delivery
- the actual date of delivery (2 days after the due date)
- and the amount of penalty (£150)

I used WebFiling to enter some info online (I can't remember what exactly, but it was very short and simpliitic) in response to an 'accounts now due' reminder I received by email.

Ah, it was the Annual Accounts you failed to deliver on time, depsite normally having 9 months after the accounting period to do so.

Yes it is very simple to file dormant accounts online as you found, and there is no cost unlike for the Confirmation Statement.

There is now a late filing fee for failing to supply Annual Accounts by the
required date. This is indeed a fee the company is liable for.
But directors can also be held personally liable for failing to file Annual Accounts (and/or Confirmation Statements) which would be a seperate criminal offence on conviction. But I understand you have filed the Annual Accounts, albeit 2 days late, so that would not apply.

You mentioned the Company has never traded so claim the company cannot afford the late filing fee, but presumably it paid the Annual Return/Confirmation Statement filing fee in previous years.
Maybe you paid that as a director's loan to the company?

As Pennywise has correctly stated, once you file the striking off application, Co House take no further action re late filing penalties etc.

However, there is a fee that needs to be paid for the application to strike off the company. (but that will be less than the late filing fee already incurred)