COVID-19 UK Companies House Deadline Extensions
The UK Companies House announced that they have automatically extended the deadlines for specific statutory filings including companies accounts. This temporary measure was announced to help alleviate the burdens caused by the Coronavirus outbreak.
An initial 3 month filing extension was announced on 25th March 2020, this extension had to be claimed by companies in advanced however. This has been changed and from 27th June 2020, all filing deadlines have been extended up to 5th April 2021. The Companies House website hosts more information about the new deadlines for filing statutory returns.
|Accounts filing obligation||Normal deadline||COVID deadline|
|(following date of the end of your accounting period)|
|PLC accounts||6 months||9 months|
|Private company & LLP accounts||9 months||12 months|
|Overseas companies who are required to prepare and disclose accounts under parent law||3 months||6 months|
|Societas Europaeas (SEs)||6 months||9 months|
Other extended deadlines for filing statutory returns:
- For Confirmation statements: the Companies House has extended the existing 14-day deadline to 42 days.
- Reporting Changes to your company: All event driven filings have had their deadlines extended from 14 days to 42 days.
- Filing Mortgage Charges: The deadlines for filing particulars of mortgage charges created on or after 6th June 2020, have been extended by 31 days.
- Public companies and Societas Europaeas (SEs) whose original filing deadline fell before 30 June 2020 received an extension to their accounts filing deadline under the Corporate Insolvency and Governance Act 2020 and will receive no further extension under the regulations.
- The extension granted by the regulations will apply to your original filing deadline. It will not be added to the filing extension already granted by Companies House.
- Companies House state that this is a temporary measure. It will not automatically extend any filing deadlines that fall on 6 April 2021 or later.
- You must apply for an extension if your company’s filing deadline falls on 6 April 2021 or later and you need more time to file your accounts.
- Companies House provides a range of examples of deadlines, see Companies House Temporary Changes to filing deadlines.
- The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 (‘the regulations’) came into force on 27 June 2020. They apply to public companies (PLCs), private companies, LLPs, Societas Europaeas (SEs), overseas companies and European Economic Interest Groupings (EEIGs) (‘relevant entities’) when those entities have to file documents or notices with Companies House.