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The very latest details of modified filing requirements.

 The Corporate Insolvency and Governance Act and The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 that came into effect on 27 June has introduced the following measures regarding filings at Companies House:

Extension of deadlines for filing accounts from 27 June 2020

From 27 June 2020, if the company’s filing deadline falls any time from 27 June 2020 to 5 April 2021 (including these dates), the deadline is extended as follows:

  1. for private company from nine to 12 months.
  2. for LLP from nine to 12 months
  3. for PLC from six to nine months
  4. overseas companies (who are required to prepare and disclose accounts under parent law) from three to six months.

If the company has already had an extension, the extension granted by the regulations will apply to the original filing deadline. It will not be added to the filing extension already granted by Companies House.

If this is the company’s first accounts and:

  1. if the first accounts cover a period of 12 months or less, the filing deadline will be extended from nine months to 12 months for private companies and six months to nine months for public companies.
  2. if the first accounts cover a period of more than 12 months, the filing deadline will now be:

    – 24 months from the date of incorporation for private companies
    – 21 months from the date of incorporation for public companies or
    – three months from the accounting reference date – whichever is longer.

 

This is a temporary measure – any filing deadlines that fall on 6 April 2021 or later will not be automatically extended.

 

Confirmation statement

Companies and other types of business registered at Companies House will get more time to file their confirmation statement. The current 14-day deadline (from the end of your review period) will be extended to 42 days. This is a temporary measure; the filing deadline extension will not apply where the end of the review period falls on 6 April 2021 or later.

 

Event-driven filings

The period allowed to deliver details of the event have been increased to 42 days.

For changes to details of directors this covers:

  • information on people with significant control (PSC) and secretaries
  • changes to registered office address
  • notification of place where registers of members, directors, PSCs and secretaries are kept
  • notification of place where copies of instruments creating charges are kept

For LLPs this covers:

  • changes to membership or PSC information
  • changes to registered office address
  • notification of place where registers of members and PSCs are kept
  • notification of place where copies of instruments creating charges are kept
  • changes to details of partnership under section 9 of the LPs Act 1907.

 

This is a temporary measure. The filing deadline extension will not apply where the deadline for the filing falls on 6 April 2021 or later.

 

Mortgage charges

The period allowed to deliver the particulars of a charge to Companies House will increase from 21 days to 31 days.

For charges created on or after 6 June 2020, the period to deliver the particulars of a charge will automatically increase to 31 days. This 31 day-period will start the day after the date the charge was created.

Article from ACCA In Practice