Temporary changes to Companies House filing requirements
Updated 25 March 2021
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The automatic extensions granted by the Corporate Insolvency and Governance Act will come to an end for filing deadlines that fall after 5 April 2021.
Read more in our news story Automatic filing extensions granted by the Corporate Insolvency and Governance Act due to come to an end.
On 26 June 2020 the Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 (“the regulations”) were signed into law. They came into force on 27 June 2020.
The measures introduced by the regulations will relieve the burden on businesses during the coronavirus (COVID-19) outbreak and allow them to focus all their efforts on continuing to operate.
This guidance outlines how the measures introduced by the regulations will affect public companies, private companies, limited liability partnerships (LLPs), Societas Europaeas (SEs), overseas companies and European Economic Interest Groupings (EEIGs) (“relevant entities”) when those entities have to file documents or notices with Companies House.
Affected filings include:
- accounts
- confirmation statement
- event-driven filings (changes to your company)
- mortgage charges
Public companies and SEs whose original filing deadline fell before 30 June 2020 received an extension to their accounts filing deadline under the Corporate Insolvency and Governance Act 2020 and will receive no further extension under the regulations.
These companies should follow the Corporate Insolvency and Governance Act guidance.
1. Extension of deadlines for filing accounts from 27 June 2020
From 27 June 2020, more companies will get an extension to their accounts filing deadline. We’ll extend your company’s filing deadline if it falls any time from 27 June 2020 to 5 April 2021 (including these dates).
| Company type | Company has not had an extension or shortened their accounting reference period |
|---|---|
| Public limited companies (PLCs)* | Filing deadline extended from 6 to 9 months |
| Private company | Filing deadline extended from 9 to 12 months |
| LLP | Filing deadline extended from 9 to 12 months |
| Overseas companies who are required to prepare and disclose accounts under parent law | Filing deadline extended from 3 to 6 months |
| SEs* | Filing deadline extended from 6 to 9 months |
*For PLCs and SEs whose original accounts filing deadline fell on or after 30 June 2020 before it was extended by the Corporate Insolvency and Governance Act 2020, this extension will apply and supersede the extension under the Act.
Example 1 A public company has a 6 month filing period with an accounting reference date (ARD) of 31 January 2020. Their filing deadline was previously 31 July 2020 and is extended to 31 October 2020.
Their filing period is now 9 months.
Example 2 A private company has a 9 month filing period with an ARD of 31 October 2019. Their previous filing deadline was 31 July 2020 and is extended to 31 October 2020.
Their filing period is now 12 months.
1.1 If your company has already had an extension
The extension granted by the regulations will apply to your original filing deadline. It will not be added to the filing extension already granted by Companies House.
Example 1 A public company has a 6 month filing period with an ARD of 31 January 2020. They previously applied for an extension and their filing deadline was extended from 31 July 2020 to 31 October 2020.
Their filing period is now 9 months, so it will not get a further extension. This is because the new extended deadline of 9 months available under the regulations is also 31 October 2020.
Example 2 A private company has a 9 month filing period with an ARD of 31 July 2019. They previously applied for an extension and their filing deadline was extended from 30 April 2020 to 31 July 2020.
Their filing period is already 12 months, so it will not get a further extension. This is because the new extended deadline of 12 months available under the regulations is also 31 July 2020.
1.2 If you’ve shortened your company’s accounting reference period
For a public company, we’ll extend your deadline to the later of:
- the new period of 9 months from your accounting reference date, or
- 3 months from the date of the notice to shorten your accounting reference period
For a private company, we’ll extend your deadline to the later of:
- the new period of 12 months from your accounting reference date, or
- 3 months from the date of the notice to shorten your accounting reference period
1.3 If you’ve extended your company’s accounting reference period
You will be eligible for a legislative extension if your filing deadline falls on or before 5 April 2021.
1.4 If it’s your company’s first accounts
If your first accounts cover a period of 12 months or less, and you have not received an extension, your filing deadline will be extended from:
- 9 months to 12 months for private companies
- 6 months to 9 months for public companies
If you’re filing your company’s first accounts and those accounts cover a period of more than 12 months, your filing deadline will now be:
- 24 months from the date of the date of incorporation for private companies
- 21 months from the date of incorporation for public companies
- or 3 months from the accounting reference date - whichever is longer
Example 1 A private company is incorporated on 1 January 2019 with an ARD of 31 March 2020. It has until midnight on 1 January 2021 to deliver its accounts (24 months from the date of incorporation).
Example 2 A public company is incorporated on 1 January 2019 with an ARD of 31 March 2020. It has until midnight on 1 October 2020 to deliver its accounts (21 months from the date of incorporation).
1.5 PLCs and SEs
If your filing deadline fell before 30 June 2020 (implementation of the regulations) and you had an extension under the Act, you will not get a further extension. But you may be able to apply for an extension using our existing process.
However, no extension will be granted where the public company (or SE) has already had 12 months after its accounting reference date in which to file its accounts.
Example A public company had a filing deadline of 30 April 2020 with an ARD of 30 October 2019. Its deadline was moved to 30 September 2020 under the Corporate Insolvency and Governance Act.
No further extension is provided under the regulations. But the company could apply to Companies House for an extra month if they are unable to file their accounts by 30 September 2020.
1.6 How to find your new filing deadline
You can check your new filing deadline on Companies House service.
1.7 Next year’s filing deadline
This is a temporary measure. We will not automatically extend any filing deadlines that fall on 6 April 2021 or later.
You must apply for an extension if your company’s filing deadline falls on 6 April 2021 or later and you need more time to file your accounts.
See our guidance on applying for more time to file your company’s accounts.
2. 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 your review period) will be extended to 42 days. It will apply to:
- companies
- LLPs
- Scottish limited partnerships (SLPs)
- Scottish qualifying partnerships (SQPs)
- SEs
It’s an automatic extension - you do not need to apply for more time.
The extension applies to the time allowed to file your confirmation statement at the end of your review period (the period that your confirmation statement covers). It does not alter the review period, so you should not amend the confirmation date on your confirmation statement.
2.1 How to find your new filing deadline
You can check your new filing deadline on Companies House service.
2.2 Next year’s filing deadline
This is a temporary measure. The filing deadline extension will not apply where the end of the review period falls on 6 April 2021 or later.
3. Event-driven filings
You’ll get more time to file details of certain company events. In particular, this includes any changes you’re required to file to update your company’s record before you file your confirmation statement.
The period allowed to deliver details of the event will increase to 42 days.
| Company type | Event (sections refer to the Companies Act 2006 unless stated otherwise) |
|---|---|
| Companies | Change to details of directors, information on people with significant control (PSC) and secretaries under sections 167, 276, 790M and 790VA. Changes to registered office address under section 87. Notification of place where registers of members, directors, PSCs and secretaries are kept under sections 114, 162, 275, and 790N. Notification of place where copies of instruments creating charges are kept under section 859Q. |
| LLPs | Changes to membership or PSC information under sections 790M or 790VA or section 9 of the LLPs Act 2000. Changes to registered office address under section 87. Notification of place where registers of members and PSCs are kept under sections 275 and 790N. Notification of place where copies of instruments creating charges are kept under section 859Q. |
| Limited Partnerships (Scotland only) | Changes to PSC information under the Scottish Partnerships (Register of People with Significant Control) Regulations 2017. |
| Limited Partnerships (all UK) | Changes to details of partnership under section 9 of the LPs Act 1907. |
| Scottish Qualifying Partnerships | Changes to PSC information. Changes to details of partnership. Notice of ceasing to qualify under the Scottish Partnerships (Register of People with Significant Control) Regulations 2017. |
| SEs | Changes to members of supervisory organ under regulation 80C of the European Public Limited Liability Company Regulations 2004 if two-tier form adopted. Notification of place where registers of members, directors and PSCs are kept under sections 114, 162 and 790N. Notification of place where copies of instruments creating charges are kept under section 859Q. |
3.1 Next year’s filing deadline
This is a temporary measure. The filing deadline extension will only apply if the event, such as a change to your company’s directors or people with significant control, happened on or before 5 April 2021.
4. 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 to deliver the particulars of a charge 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
- EEIGs
This additional 10-day period will also apply to the alteration of floating charges in Scotland.
4.1 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.