Annual Return - late filing

In reality what happens if an Annual Return is filed late? Legally this is a criminal offence for which directors and secretary can be prosecuted, but surely this will happen only for long-overdue returns of large PLCs.
What if a small company is one, or even two months late? - just a warning letter first?
Are there diffetent regimes for private companies v. small PLCs? Thanks
Graham Pears

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No automatic penalty

AccountingWEB |
AccountingWEB's picture

Fines and strike off

Philip Hoyle |
Philip Hoyle's picture