1 August, 2020
Q. The filing deadline date for our subsidiary companies’ accounts is fast approaching and we are struggling to get these finalised, do we need to apply for an extension of time?
A. The Companies etc (Filing Requirements) (Temporary Modifications) Regulations 2020 (2020 Regulations) came into force on 27 June 2020. With effect from this date, filing deadlines are extended if the filing date deadline falls any time from 27 June 2020 to 5 April 2021 (including these dates). Regulation 11 of the 2020 Regulations amends CA 2006, s 442 relating to companies and Regulation 12 amends CA 2006, s 442 relating to LLPs.
The 2020 Regulations extend the filing deadline by three months, to 12 months for private companies and nine months for public companies. The extension granted by the 2020 Regulations applies to the original filing deadline. It will not be added to a filing extension already granted by Companies House.
These are temporary measures and filing deadlines falling after 6 April 2021 or later will not be automatically extended.
The 2020 Regulations also temporarily extend filing periods for confirmation statements, event-driven filing obligations and mortgage charges. Guidance can be found on the Companies House website https://www.gov.uk/government/publications/the-com....
You can find the 2020 Regulations at https://www.legislation.gov.uk/uksi/2020/645/conte....
If you need any help filing your accounts or with any company secretarial matters generally, please contact us. All our contact details are on our website www.brucewallace.co.uk.
118 Pall Mall
Company registered in England and Wales number 8254957