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COVID-19 Update – Advice for your Company regarding Late Filing of Accounts - 9th April 2020 - Click for larger version COVID-19 Update – Advice for your Company regarding Late Filing of Accounts - 9th April 2020

The government’s advice is to act now if Coronavirus (COVID-19) has affected your company and you need more time to file your accounts.

The general rule of thumb is that all private companies must send their accounts, reports and confirmation statements to Companies House every year, within 9 months of their accounting reference date.

The law imposes an automatic penalty in circumstances where a company’s accounts are filed late.

Companies which have financial year ends from June to December are therefore due to file accounts shortly and in the coming months, which may cause concern given current circumstances.

However, if your company has been affected by COVID-19 and it becomes evident that filing accounts on time will be problematic, you can now apply to extend the period allowed for filing your company’s accounts, provided this is done before the filing deadline.

How do I apply?

The online application process can be accessed here.



It takes about 15 minutes to complete and you will need the following:

• the company number;

• an email address;

• information about your extension reasons; and

• any documents that support your application (optional).

The registrar’s powers of discretion not to enforce late-filing penalties are restricted if you do not apply for this extension.

Guidance on late filing penalties and appeals is available here.
If you have already missed a deadline due to the impact of COVID-19, and did not apply for an extension, you may appeal a late filing penalty.

Each appeal is treated on a case-by-case basis. Companies House have policies in place to deal with appeals based upon unforeseen poor health, and appeals based upon COVID-19 will be considered under these policies.

Last updated: 4.17pm, Thursday 9th April 2020

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