Double Penalties
In addition where there was a failure to comply with filing requirements in relation to the previous financial year (and the previous year had began on or after 6th April 2008 for companies and 1 October 2008 for LLPs), the penalty will be double that shown in the new table.
14 day concession
Currently when accounts are filed just prior to a filing deadline, but are found to be unacceptable, companies and LLPs get a 14 day concession from the date of rejection to re-submit acceptable accounts without incurring a penalty. Please note that from 1 October 2009 this concession will be removed. |