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At the end of March 2020, the UK Government introduced an online application process which allowed companies affected by COVID-19 facing fast approaching account filing deadlines to apply for an extension.

The joint initiative between the government and Companies House aimed to help companies avoid penalties as they prioritised managing the initial impact of Coronavirus.

On 27th June, the Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 (the “Regulations”) came into force.

These Regulations introduce measures which will enable businesses to focus their efforts on continuing to operate, by relieving ongoing administrative burdens.

The filings affected by the Regulations include:

• accounts;
• confirmation statements;
• event-driven filings (changes to companies); and
• mortgage charges,

and are in relation to the following companies:

• public companies;
• private companies;
• limited liability partnerships (LLPs);
• Societas Europaeas (SEs);
• overseas companies; and
• European Economic Interest Groupings (EEIGs).

The key measures introduced by the Regulations are as follows:

1. Extension of deadlines for filing accounts from 27th June 2020

- If a company’s filing deadline falls any time from 27th June to 5th April 2021 (inclusive of these dates), companies will receive an extension to their accounts filing deadline ranging from 3 to 12 months, depending on the relevant entity:


PLC - Filing deadlines extended from 6 to 9 months

Private company - Filing deadlines extended from 9 to 12 months

LLPs - Filing deadlines extended from 9 to 12 months

Overseas companies - required to disclose accounts Filing deadlines extended from 3 to 6 months

SEs - Filing deadlines extended from 6 to 9 months

It is important to note that the extension granted by the Regulations will apply to the company’s original filing deadline and will not be added to any filing extension already granted by Companies House. The filing deadline extension is a temporary measure and will not apply where the end of the review period falls on 6th April 2021 or later.

2. Confirmation Statement

- The current 14 day deadline for filing confirmation statements (from the end of a company’s review period) will be extended to 42 days.

- This is an automatic extension – no application is required.

- Companies House are in the process of updating the register and new filing deadlines can be found online.

- As above, the filing deadline extension is a temporary measure and will not apply where the end of the review period falls on 6th April 2021 or later.

3. Event-driven filings

- Companies will be allowed more time to file details of company events such as changes to details of directors, registered office and information on people with significant control.

- The period for delivering details of the event will increase to 42 days.

- As above, the filing deadline extension is a temporary measure and will not apply where the end of the review period falls on 6th April 2021 or later.

4. Mortgage Charges

- The period allowed to deliver particulars of a charge to Companies House will increase by 10 days from 21 to 31 days.

- The period for delivery will automatically increase for charges created on or after 6th June 2020 and will start the day after the charge was created.

- This additional 10-day period will apply to the alteration of floating charges in Scotland.

- If the court has already extended the period to deliver the charge, this further extension will not apply.

The person delivering the charge should comply with the deadline given by the court.

If you require any advices in relation to approaching filing deadlines please do get in touch.

Last updated: 1.12pm, Friday 3rd July 2020

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