Coronavirus (COVID–19)—impact on company filing and administrative procedures
Coronavirus (COVID–19)—impact on company filing and administrative procedures

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Coronavirus (COVID–19)—impact on company filing and administrative procedures
  • Extension to accounts filing deadlines
  • Extension of other filing deadlines
  • Paper filing at Companies House
  • Same-day filing services
  • Stamp duty payments
  • Suspension of striking-off procedure
  • Companies House contact details
  • Closure of Companies House offices
  • Applications to remove a home address from the public register
  • More...

Companies House has issued guidance for its customers, suppliers and employees on a number of temporary changes it has made to its usual procedures and services in response to the coronavirus (COVID-19) outbreak. This Practice Note summarises the key ways in which company filing and other administrative procedures have temporarily changed due to the crisis.

Extension to accounts filing deadlines

In light of the challenges presented by the coronavirus pandemic, Companies House introduced a streamlined process for companies to apply for an extension of the deadline for filing their accounts. Upon an application for an extension due to reasons connected with coronavirus, an automatic and immediate three-month extension to file the accounts would be granted. However, companies had to apply for the extension before the original filing deadline, and a filing period for accounts could not be more than 12 months from the date of the accounting reference period. See further: LNB News 25/03/2020 65 and LNB News 19/06/2020 29.

In addition to the ability to apply for an extension from Companies House, the Corporate Insolvency and Governance Act 2020 (CIGA 2020) which came into force on 26 June 2020 and The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020, SI 2020/645 (2020 Regulations) which came into force on 27 June 2020 provide temporary extensions of the period for companies and other entities to file their accounts

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