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PROPOSED CHANGES TO LATE FILING PENALTIES UNDER COMPANIES ACT 2006
In addition to filing deadlines being reduced by one month it is also proposed that late filing penalties are increased as follows:
| How late are the accounts delivered | Penalty- Limited | Penalty- PLC |
| - Not more than one month | £150 | £750 |
| - Between 1-3 months | £375 | £1,500 |
| - Between 3-6 months | £750 | £3,000 |
| - More than 6 months | £1,500 | £7,500 |
In addition, the proposal is that the penalty should be double the figure in the above table if the company also filed its accounts late the previous year.
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