Temporary changes to Companies House filing requirements

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New measures came into force on 27 June 2020 to relieve the compliance burden on businesses during the Coronavirus outbreak, to allow them to focus all their efforts on continuing to operate.

Entities, including public and private companies and LLPs, will now have additional time to file documents or notices with Companies House. Affected filings include accounts, confirmation statements, event-driven filings (changes to a company), and mortgage charges.

Extension of deadlines for filing accounts 

From 27 June 2020, Companies House will extend a company’s filing deadline if it falls between 27 June 2020 and 5 April 2021 (including these dates). Filing deadlines are extended as follows:

  • PLCs: extended from six to nine months.
  • Private companies:  extended from nine to 12 months.
  • LLPs: extended from nine to 12 months.
  • Overseas companies required to prepare and disclose accounts under parent law: extended from three to six months.
  • Societas Europaeas (SEs): extended from six to nine months.

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 the review period) will be extended to 42 days for companies, LLPs, Scottish limited partnerships (SLPs), Scottish qualifying partnerships (SQPs) and SEs.

The extension is automatic, so there is no need to apply for more time. The extension applies to the time allowed to file a confirmation statement at the end of the review period (the period that a confirmation statement covers). It does not alter the review period itself.

Event-driven filings

Companies will also get more time to file details of certain company events. In particular, this includes changes a company is required to file to update its record before filing a confirmation statement. The period allowed to deliver details of an event will increase to 42 days.

Mortgage charges

The period allowed to deliver the particulars of a charge to Companies House will increase by 10 days. Currently, a person with an interest in the charge has 21 days to deliver their documentation to Companies House. For charges created on or after 6 June 2020, the period will automatically increase to 31 days. This 31 day-period will start the day after the date the charge was created.

This additional 10-day period will apply to charges for companies, LLPs, SEs and EEIGs. It will also apply to the alteration of floating charges in Scotland.

The full guidance is available at Companies House.