Overdue company accounts filing in Dundee

Overdue accounts catch-up for Dundee companies

When accounts stay overdue, Companies House adds penalties, can start the process of striking the company off the register and, in serious cases, can prosecute directors. HMRC works separately: if you ignore a notice to file a Corporation Tax return it can charge tax-geared penalties and estimate the tax you owe.

Overdue company accounts for Dundee businesses: local facts

Dundee is in the Dundee City council area, in Scotland. ONS figures for 2026 count 3,655 VAT- or PAYE-registered businesses in Dundee City, and 3,110 of them (85%) employ fewer than ten people. Many are small enough to use the micro-entity regime.

The largest groups of micro businesses in Dundee City are wholesale and retail (540), construction (505) and professional, scientific and technical services (385). For wholesale and retail companies in Dundee, closing stock and the VAT treatment of different product lines are the usual pressure points, so we value stock carefully and check your VAT records. That puts wholesale and retail at 17% of the local micro-business base.

Dundee City ranks 1013 of the 1105 areas we serve by number of micro businesses, and its micro share of 85% is below the 89% average across them. In construction (505 micro businesses in Dundee City), Construction Industry Scheme deductions, retentions and stage payments can distort profit, so we reconcile your CIS statements before the accounts are prepared. In professional, scientific and technical services (385 micro businesses in Dundee City), fee income, work in progress at the year end and how directors are paid are the key decisions, so we plan these with you before the accounts are finalised.

Scottish companies are registered with Companies House in the same way as English ones and the filing deadlines are identical. Scottish income tax bands apply to salary, but dividends and Corporation Tax follow UK rules.