Can I get a Certificate of Good Standing if accounts are late?

Published 7 September 2026 · Last updated 21 October 2026 · Official fees checked on GOV.UK 21 October 2026 (Companies House, FCDO)

Usually not. Companies House only issues the summary statement, the wording overseas recipients call “good standing”, when a company is up to date with its filings (GOV.UK, checked 21 October 2026). If annual accounts are overdue, file them, wait for them to be registered, then order the certificate. You can still order a plain company certificate without the statement, but most banks will not accept it as a COGS.

This guide explains how to check your position, what to do about it and how to avoid losing time on an overseas deadline. UKCOGS is a private agent; we are not Companies House and we do not give legal or accounting advice.

Why late accounts matter

The summary statement says the company has been in continuous, unbroken existence since incorporation and that no action is currently being taken to strike it off the register. Companies House will not make that statement for a company that is behind with its filings, because late filing is exactly the situation that can lead to compulsory strike-off.

Late accounts also have other consequences that a recipient may notice:

• an automatic late filing penalty from Companies House
• an “overdue” flag on the public register, visible to any bank doing its own search
• in persistent cases, a notice in The Gazette proposing to strike the company off

So even where an old certificate is still in your drawer, a bank that searches the register will see the overdue accounts.

How to check whether your accounts are overdue

1. Search the company on the Companies House register, or enter the company number in our free filings checker.
2. Look at Accounts: next accounts made up to and due by. If the due date has passed and nothing has been filed, the accounts are overdue.
3. Check the confirmation statement due date as well. An overdue confirmation statement causes the same problem; see overdue confirmation statement and a COGS.
4. Look at the filing history for any first Gazette notice for compulsory strike-off.

The filings checker shows days remaining before each deadline and flags anything already overdue, so you can see the position in seconds.

When are accounts actually late?

The deadline depends on whether these are the company's first accounts and whether it is private or public. Companies House sets these periods out in its Companies House late filing penalties guidance (checked 21 October 2026).

Shortening the accounting reference period can bring the deadline forward. A deadline that falls on a Sunday or bank holiday does not move, and "delivered" means received by Companies House in an acceptable format, not posted. Accounts rejected for a missing signature, for example, only count once the corrected version arrives.

Late filing penalties

A penalty is issued automatically to the registered office once accounts reach Companies House after the deadline. It is a separate matter from the certificate: paying it does not produce a summary statement, and an unpaid penalty is not what blocks the statement. What blocks it is the overdue filing itself.

The penalty doubles if accounts are filed late in two successive financial years. Not filing accounts or confirmation statements is also a criminal offence for which directors can be fined personally, and the registrar can start striking the company off. Late filing penalties apply only to accounts; an overdue confirmation statement is handled separately.

Extensions and appeals do not unlock the certificate

If the deadline has not yet passed and something exceptional has happened, the company can apply to Companies House for more time. An extension moves the due date, so accounts filed within it are not overdue. Once the deadline has gone, the only route back to a summary statement is to file.

A penalty can be appealed with a specific reason outside the company's control, such as records destroyed shortly before the due date. GOV.UK lists reasons that usually fail, including first accounts, a dormant company, an accountant's mistake, not knowing how to file and directors living overseas. Companies House pauses collection while it considers an appeal, but an appeal does not make the filings up to date, so it does nothing for a Certificate of Good Standing.

What to do if the accounts are late

1. File the accounts. Your accountant, or you for a small or dormant company, files them with Companies House. Penalties are separate and payable whatever happens with the certificate.
2. Wait for registration. Accounts are only “filed” for this purpose when they appear on the register. Electronic filings are often registered quickly, but paper filings and any rejected submissions take longer.
3. Check the register again. Confirm the accounts show in the filing history and the next due date has moved forward.
4. Order the certificate. Order a Certificate of Good Standing with the summary statement through our COGS page (from £79 ex VAT including the £22 official fee) or express (£129 ex VAT including the £65 official fee) if the deadline is close.
5. Tell the recipient if timing slips. A short email explaining that accounts have been filed and a fresh certificate is on order is better than silence.

Worked example

A UK trading company has a 31 December year end. Its accounts for the previous year were due on 30 September and are still with the accountant. On 2 October a client in Spain asks for an apostilled COGS within three weeks.

The director runs the filings checker and sees “accounts overdue by 2 days”. He asks the accountant to file electronically that day. The accounts appear on the register two working days later. He then orders an express COGS before 11am, which Companies House dispatches the same day. Because Spain is a Hague Convention country, a paper apostille follows on a quote-only basis. If he had ordered the certificate first, it would not have carried the summary statement and he would have paid twice.

Common mistakes

• Ordering before the accounts are registered. Submitting is not the same as registered. Check the register first.
• Relying on an old certificate. An apostille does not refresh an old COGS, and a recipient checking the register will see the overdue flag.
• Assuming dormant companies are exempt. Dormant companies still file accounts. See dormant company COGS.
• Ignoring the confirmation statement. Fixing accounts but leaving the confirmation statement overdue still blocks the statement.
• Letting it drift to strike-off. If a first Gazette notice has been published, act quickly; read strike-off and a COGS.

Can a company certificate still be useful?

A plain company certificate, without the summary statement, still confirms the name, number and incorporation date. Some recipients only need that, for example to match an entity in a contract. If your recipient’s checklist names a “Certificate of Good Standing”, though, assume it needs the summary statement and fix the filings first. If you are unsure which document fits, try Which document do I need?.

Official fees

Companies House certificate: £22 standard (aims to dispatch within 10 working days) or £65 express (order before 11am). FCDO apostille if needed: £45 paper or £35 e-Apostille per document. All checked on GOV.UK on 21 October 2026 (GOV.UK Companies House ordering guidance). Late filing penalties are charged separately by Companies House; see the table above.

Frequently asked questions

Will Companies House refuse my order if accounts are late?

It will not issue the summary statement while the company is behind with filings. You may still receive a basic company certificate, which most overseas recipients will not treat as a Certificate of Good Standing.

How soon after filing can I order?

Once the accounts appear on the public register and the next due date has moved on. Check the register or our filings checker before ordering.

Does paying the late filing penalty matter for the certificate?

The penalty is a separate debt. What matters for the summary statement is that the filing itself is up to date, but you should still pay the penalty.

Can UKCOGS file my accounts?

No. We order Companies House documents. Your accountant or the company files the accounts.

Can I use an express order to catch up time?

Yes. Once the accounts are registered, an express order placed before 11am is dispatched the same working day. Through UKCOGS it costs £129 ex VAT including the £65 official fee.

What if the company has a strike-off notice?

File the overdue documents immediately and check whether the notice has been suspended. A company facing strike-off action does not meet the summary statement wording.

Is an overdue confirmation statement treated the same way?

Yes. Any overdue statutory filing can prevent the summary statement being issued.

When are a private company's accounts overdue?

After the first year, a private limited company or LLP has 9 months from the end of its accounting reference period to deliver accounts to Companies House. A plc has 6 months. First accounts usually have 21 months from incorporation for a private company.

How much is the late filing penalty?

For a private company or LLP it is £150 up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 beyond that. Public companies pay £750 to £7,500. The penalty doubles if accounts are late two years running (Companies House, checked 21 October 2026).

Does paying the penalty or appealing it get me a COGS?

No. The summary statement depends on the filings being up to date, not on the penalty. File the accounts, wait for them to show on the register, then order the certificate.