Extending Companies House filing deadline | AccountingWEB

Extending Companies House filing deadline

My client has a 31 March year end.  We are unlikely to meet the 31 Dec filing deadline due to personal circumstances (his not mine).  I don't think Companies House will give an extension as I know they can be very unsympathetic and they will not consider that his circumstances warrant an extension (it relates to illness of a close friend, not family).

But I know if I change the year end the filing deadline is extended.  Can someone please remind me how this works.  If I extend the year end to say 6/4/12 I can still do accounts to 31/3/12 as it is within 7 days of the year end and the filing deadline will be extended to ....?

Comments
Ding Dong's picture

as I understand it    1 thanks

Ding Dong | | Permalink

Yes indeed you can, however u couould shorten to 29 Feb and then do a one month period to 31 March.

Always try and shorten rather than extend as you can shorten as many times as you like, but only extend once every 5 yrs.

Tonykelly's picture

very simple    3 thanks

Tonykelly | | Permalink

wait until near end of month and just shorten by one day.

 

taxhound's picture

How long?

taxhound | | Permalink

How much extra time do you then get to file?

Thanks

Ding Dong's picture

3 months    1 thanks

Ding Dong | | Permalink

. Should be enough extra time!

What about this...

imbs | | Permalink

My client has year end 28 Feb (29 th this year) but has missed the filing date for all sorts of reasons. Is there any way round this? How about extending? Or are we too late to extend?

davidwinch's picture

Sorry

davidwinch | | Permalink

The trick only works if you change the year end date BEFORE the filing deadline.

David

Old Greying Accountant's picture

You get ...

Old Greying Acc... | | Permalink

... nine months from the end of the accounting period. So you would gain 6 days moving to 06/04/12, they would be due 06/01/13.

I have a company with a 25th March year end, not prizes for guessing when these are due!

Shortening will not help as you are past the filing deadline for end of February accounts!

davidwinch's picture

Don't overlook    5 thanks

davidwinch | | Permalink

OGA don't overlook s442(4)(b) Companies Act 2006!

So shorten the accounting reference period by one day, then file the accounts for the original date (as it falls within 7 days of the (new) actual accounting reference period end - see s390(3)(b)) within 3 months of the date of your notice of the change of year end date made under s392 - result happiness!

But the s392 notice has to be filed BEFORE the deadline for filing the accounts (calculated before the change of year end) - see s392(4), which is why the trick cannot now be used for the year to 28 (or 29) February 2012.

David

Form AA01?

imbs | | Permalink

Is this what we use to do this? And it can be done online. Please say this is correct!!

taxhound's picture

It can be done on line

taxhound | | Permalink

So possible to do very quickly.

aiwalters's picture

twice

aiwalters | | Permalink

having just moved the year end of a company from 30 November 2011 to 28 November 2011 (the accounts were originally due by 31 December 2012, due to having been moved back once previously, so we were just coming to the end of the 3 months), the due date has just been changed to 24 December 2012 (Overdue). 

 

Ooops.

 

 Does s442(4)(b) Companies Act 2006 not apply the 2nd time around? 

davidwinch's picture

Clarification, please

davidwinch | | Permalink

Are you saying the Accounting Reference Date was 30 November originally.  The accounts to 30 November 2011 were originally due by 31 August 2012 - but on or shortly before 31 August 2012 you filed a change of accounting date?

Surely that would give you until a date of (at best) 30 November 2012 to file the accounts?  That period has now expired.

I don't understand how you obtained a due date of 31 December 2012.

Clearly I have misunderstood something here!

David

aiwalters's picture

unclear

aiwalters | | Permalink

Sorry David, I didn't express myself very well.

 

What I meant to say was:

1) ARD 31/12 and thus accounts due 30 September

2) On 30 September, ARD changed to 30/11, and due date extended 3 months to 31 December

3) On 30 December, changed the ARD to 28/11, and somehow, the due date is showing on CH as 24 December (Overdue)

davidwinch's picture

Thanks for that

davidwinch | | Permalink

Thanks for the clarification.

I have not heard of anyone repeatedly shortening an accounting period and so repeatedly delaying the due date for filing.

The logic of that would suggest that - if taken to the extreme - one could delay the due date for filing by over 90 years (by, every three months, filing a change of accounting date shortening the period by one day).

I don't know of any reason in law why you cannot shorten the same accounting period more than once, and so obtain the three month extension starting from after the date on which the accounts were ORIGINALLY due to be filed.  But I don't suppose that was the legislative intention!

I think you need to speak to CH to see where the date of 24 December comes from (I have no idea how they got that!)

Good luck!

David

Tonykelly's picture

aiwaters - you only get one extension of the filing date    1 thanks

Tonykelly | | Permalink

for example, in your case you shortened to 30 November and filing deadline was extended to 31 December.

Let's say, you immediately shortened the year end a second time to 23 November, your filing deadline would then become 23 December, a week earlier than after the first shortening.

Depending on the dates used (ie second date you shortened to and date you did it), this will affect your filing date.

If you get close to the filing deadline and you shorten the second time, you will find your accounts are overdue, which is what has happened in this case.

 

aiwalters's picture

thanks Tony

aiwalters | | Permalink

that does seem to be what has happened. Although I'm somewhat unsure why the legislation means that you can only get one extension...

Change of Date

Jazz2004 | | Permalink

If a company with a 31st May 13 year end with a current deadline day 18th Feb 14. Today being the17th Feb 14. If I change the year end date to 30th May 13 by tomorrow it will give a 3 month extension on the deadline to 18th May 14 to file the accounts? This is the companies first set of accounts and date has not been changed before.

As the date is within 7 days of the previous date we can still file the accounts to 31st May 13? Is this correct?

 

 

 

Old Greying Accountant's picture

Just seen this ....

Old Greying Acc... | | Permalink

davidwinch wrote:

Thanks for the clarification.

I have not heard of anyone repeatedly shortening an accounting period and so repeatedly delaying the due date for filing.

The logic of that would suggest that - if taken to the extreme - one could delay the due date for filing by over 90 years (by, every three months, filing a change of accounting date shortening the period by one day).

I don't know of any reason in law why you cannot shorten the same accounting period more than once, and so obtain the three month extension starting from after the date on which the accounts were ORIGINALLY due to be filed.  But I don't suppose that was the legislative intention!

I think you need to speak to CH to see where the date of 24 December comes from (I have no idea how they got that!)

Good luck!

David

@ David, surely the second year would become due, the extension would apply to the first year only, so theoretically the second year could be due before the first!