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Companies House Accounts Filing Extension

Are these now automatic

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I have just checked on the Companies House website for one of my clients with a September 2019 year end, it now states these accounts are due by 30 September 2020, instead of 30th June, I haven't applied for an extension,

I have checked all of the other September 2019 accounts and they are all the same

Have i missed that the extensions are automatic due to Covid-19

 

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RLI
By lionofludesch
29th Jun 2020 09:31

It definitely wasn't originally but maybe CoHo have decided that inviting applications for them to process isn't very efficient.

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Replying to lionofludesch:
Slim
By Slim
29th Jun 2020 09:46

Agree it definitely wasn't originally but sampling a couple of clients it looks like it is now.

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By CazzyT
29th Jun 2020 09:45

I have been wondering the same this morning - a bit of Monday confusion!

I'm trying to find some official confirmation but not having much joy.

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By CazzyT
29th Jun 2020 09:47

Found it

Coronavirus (COVID-19)
On 25 June 2020, the Corporate Insolvency and Governance Act 2020 received royal assent. It came into force on 26 June 2020.

The measures introduced by the Act will relieve the burden on businesses during the coronavirus outbreak and allow them to focus all their efforts on continuing to operate.

Companies and other types of business registered at Companies House will get more time to file accounts. If your company is eligible, we’ll update your filing deadline automatically. You do not need to apply for an extension.

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Replying to CazzyT:
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By ohorad44
29th Jun 2020 09:57

Thanks i have just seen that as well, i have checked some of the October year ends and some have moved to October 2020 and some are still showing July 2020

Hopefully this is just a case of them working through the list of Companies as i can see no reason why it would apply to one and not the other

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By ACH
29th Jun 2020 12:17

Have seen this also means you get an extra 28 days to file the confirmation statement. How does this affect the payment period ie if I submit to the new deadline does the payment period extend too?

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Replying to ACH:
RLI
By lionofludesch
29th Jun 2020 12:24

ACH wrote:

Have seen this also means you get an extra 28 days to file the confirmation statement.

To be fair, if you're late with your CS, you just get a letter.

The striking off process doesn't start for ages.

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Replying to lionofludesch:
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By Paul Crowley
29th Jun 2020 15:26

And has been suspended due to Covid, even with Ds01

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Replying to lionofludesch:
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By ACH
30th Jun 2020 09:22

Query was more about does the payment period start from the date of the new confirmation statement or does it follow the year from the previous one? According to Companies House you pay once and can do as many confirmation statements as you like without paying until a year is up. However in my experience I have been charged again when I complete one early so if I can legitimately get an extra month added on for clients I will do. Also am assuming the date for next year will follow when this year's is done regardless of whether the extension is used or not? If anyone can clarify any of this would appreciate it.

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Out of my mind
By runningmate
29th Jun 2020 15:11

So a PLC has 12 months from the end of the accounting year and a Ltd has only 9 months?

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Replying to runningmate:
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By Wanderer
29th Jun 2020 15:15

Nope, Ltd has 12 months.

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Replying to Wanderer:
Out of my mind
By runningmate
29th Jun 2020 15:29

Do you know where the authority for that is? All the stuff I have seen refers to an extension for a public company.

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Replying to runningmate:
RLI
By lionofludesch
29th Jun 2020 15:35

runningmate wrote:

Do you know where the authority for that is? All the stuff I have seen refers to an extension for a public company.

You show me yours first.

PLCs only get 7 months to file, Covid apart. I'd be surprised if that were extended to 12. Or even 10, given the public interest issues.

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Replying to lionofludesch:
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By Wanderer
29th Jun 2020 15:38

lionofludesch wrote:

PLCs only get 7 months to file, Covid apart. I'd be surprised if that were extended to 12. Or even 10, given the public interest issues.

http://www.legislation.gov.uk/ukpga/2020/12/section/38/enacted
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Replying to runningmate:
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By Wanderer
29th Jun 2020 15:37

runningmate wrote:

Do you know where the authority for that is? All the stuff I have seen refers to an extension for a public company.

http://www.legislation.gov.uk/ukpga/2020/12/section/39/enacted
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Replying to Wanderer:
Out of my mind
By runningmate
29th Jun 2020 15:49

Yes, that's what I've seen. Public companies to get up to 12 months - no extension for private companies (so still 9 months). Yes?

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Replying to runningmate:
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By Wanderer
29th Jun 2020 15:57

runningmate wrote:

Yes, that's what I've seen. Public companies to get up to 12 months - no extension for private companies (so still 9 months). Yes?

NO!
Read Section 39. It refers to Section 40.
Read Section 40. It refers to Section 442 CA 2006.
Read Section 442 CA 2006.
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Replying to Wanderer:
Out of my mind
By runningmate
29th Jun 2020 16:18

So the Secretary of State could make a regulation extending the filing period for Ltd companies to 12 moths, under s39.
Are there any regulations made to do that?

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Replying to runningmate:
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By Wanderer
29th Jun 2020 16:30

Presumably yes, seeing it's all confirmed on .gov.uk and Companies House. If you want to find the direction then Google is your friend.

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Replying to Wanderer:
David Winch
By David Winch
29th Jun 2020 16:57

This is complicated!

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Replying to davidwinch:
RLI
By lionofludesch
29th Jun 2020 17:10

davidwinch wrote:

This is complicated!

Should be very simple.

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Replying to runningmate:
RLI
By lionofludesch
29th Jun 2020 16:45

runningmate wrote:

Yes, that's what I've seen. Public companies to get up to 12 months

Yes - UP TO 12 months. Could still be 7. It's the earlier of 12 months and 30th September 2020.

Not that I've got a lot of PLCs on my books.

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Caroline
By accountantccole
29th Jun 2020 15:59

It seems to be hit or miss, some automatically extended some not! Is there a pattern to who gets an extension?

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Replying to accountantccole:
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By Wanderer
29th Jun 2020 16:05

On my list
30/09/2019 year end companies have been updated.
31/10/2019 year end companies have been updated.
30/11/2019 haven't been updated.

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Replying to accountantccole:
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By Paul Crowley
29th Jun 2020 16:51

Give Co house a chance to get organised.
If we all look in a month's time I am sure they will have fixed it and sorted the most urgent year ends.
I have a 30 June 2020 year end and it was fixed with no input from me or client
My guess is that it looks random as we look today
But no penalties on Covid relevant filing dates even if Co house do not do what they are trying to do

Fair play to Co house

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By 1796971
29th Jun 2020 18:15

All my limited companies up to 5/4/20 ye's have been extended to 5/4/21 filing date.

Edit - mmmm - extended according to Inform Direct but not showing on Companies House

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By SKCOX
29th Jun 2020 21:44

I haven't checked every client, but those with year ends up to 28 Feb 2020 seem to have been extended to 28 Feb 2021. Year ends in March 2020 haven't been extended (yet), but maybe this process is incomplete as others suggest.

EDIT: That's misleading. Extended by three months I mean.

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ALISK
By atleastisoundknowledgable...
30th Jun 2020 18:11

I presume though that CT is still due at 9 months ...

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Replying to atleastisoundknowledgable...:
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By Paul Crowley
30th Jun 2020 18:20

and with interest due if pay late

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By Paul Crowley
30th Jun 2020 18:45

Confirmation statements get an extra month as well

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By Manchester_man
01st Jul 2020 00:19

In addition, I have just filed a set of accounts for y/e 30 June 2019 and the next year's accounts (y/e 30/6/2020) are showing as due in 12 months time!

So not only companies with filing deadlines imminently? Error? What is going on!

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Replying to Manchester_man:
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By Paul Crowley
01st Jul 2020 05:27

Every single company has had at least 3 month Covid issues, even June 20 companies counld now be 3 months behind.
Time for HMRC to follow

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Replying to Paul Crowley:
RLI
By lionofludesch
01st Jul 2020 06:46

Paul Crowley wrote:

Every single company has had at least 3 month Covid issues, even June 20 companies could now be 3 months behind.
Time for HMRC to follow

I'm not seeing that, to be honest. Why does Covid mean you need an extra three months on to next year's deadline? I can see why it was needed three months ago for companies who were habitually tardy but we know about it now. It just encourages poor compliance.

Having said that, folk can file any old carp at Companies House. On line filing has meant that oversight has all but disappeared. With high unemployment looming, how about recruiting to raise standards and make the agency meaningful again ?

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Replying to lionofludesch:
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By Paul Crowley
01st Jul 2020 07:07

If they do not do it for everyone then some W**nker will complain
My admin staff will be filing today a 30 Jun 20 dormant. Only spotted extension as I was explaining the rules to her.

Your any old carp smells a bit fishy to me.
Agree Co house completely carp. Their standards falling. Just interested in their version of tidy files

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David Winch
By David Winch
01st Jul 2020 07:35

The legislation is in sections 38 to 40 Corporate Governance and Insolvency Act 2020 and Regulation 11 of The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020.
By s39(8) & (9) the regulations expire at the end of the day on 5 April 2021 but operate "for the purpose of determining the length of any period that begins before the expiry".
Reg 11 substitutes 12 months for 9 months as the period allowed "after the end of the relevant accounting reference period" for submitting accounts of a private limited company to Companies House under s442 Companies Act 2006.
Don't ask me when a company's accounts for a year ending on 5 April 2021 have to be submitted! But all private company accounts for accounting reference periods ending prior to 5 April 2021 can now be submitted to Companies House up to 12 months after the end of the accounting reference period.
The position with regard to public companies is a little more complicated as s38 of the Act also kicks in.
Enjoy!
David

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RLI
By lionofludesch
01st Jul 2020 08:29

Accounts aren't worth the paper they're electronically filed on these days.

Standards are so low, the registry is worthless.

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By andrew1211
01st Jul 2020 08:50

One question, if a set of accounts were already late before this change, do they now become on time??

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Replying to jcace:
David Winch
By David Winch
01st Jul 2020 12:03

Hmmm. I think Companies House & myself have different ideas on when this comes to an end.
For example if a private company has a year end of 31 March 2021, I think its accounts will be due at Companies House by 31 March 2022. But Companies House seem to think they will be due by 31 December 2021.
No need to worry about this right now, though!
David

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By alexredmond
03rd Jul 2020 09:02

I was also perplexed when I saw some dates change although I was sure I hadn't applied for an extension.

Fortunately, the clever folk at Inform Direct have written an excellent blog which explains it all in clear and simple language. https://www.informdirect.co.uk/opinion/corporate-insolvency-and-governan...

And the Inform Direct app shows the new 'correct' filing dates for all the companies I manage.

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By alexredmond
03rd Jul 2020 09:02

I was also perplexed when I saw some dates change although I was sure I hadn't applied for an extension.

Fortunately, the clever folk at Inform Direct have written an excellent blog which explains it all in clear and simple language. https://www.informdirect.co.uk/opinion/corporate-insolvency-and-governan...

And the Inform Direct app shows the new 'correct' filing dates for all the companies I manage.

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ALISK
By atleastisoundknowledgable...
03rd Jul 2020 09:56

Per InformDirect email yesterday:

Statutory filing deadlines
The secondary legislation contains extensions to filing deadlines where the current deadline falls on or between 27 June 2020 and 5 April 2021.

We've produced an article which explains the changes to filing deadlines in detail. The three key headlines are:

Confirmation statements must now be delivered to Companies House within 42 days (rather than 14).
Company accounts deadlines have in most cases been extended by three months (unless they had already applied for an extension).
Mortgages and charges must now be registered within 31 days (rather than 21).

So, different from what David said - InformDirect think its an extension for FILING DEADLINES on/before 05/04/21, David said YE date on/before 05/04/21.

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Replying to atleastisoundknowledgable...:
RLI
By lionofludesch
03rd Jul 2020 10:11

atleastisoundknowledgable... wrote:

So, different from what David said - InformDirect think its an extension for FILING DEADLINES on/before 05/04/21, David said YE date on/before 05/04/21.

So that's year ends on or before next Sunday for run of the mill companies.

Just checked my 31 July company - accounts still expected by 30 April 2021, according to the website.

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Replying to lionofludesch:
David Winch
By David Winch
03rd Jul 2020 11:01

Yes, Companies House say that the extension from 9 months to 12 months for a private limited company to file accounts at Companies House applies where the ordinary 9 month deadline would fall on or before 5 April 2021 (and on or after 27 June 2020).
So that would mean, for example a private limited company with a year end of 31 July 2020 would need to file accounts by 30 April 2021 (unless the 'year' had been shortened by a change of Accounting Reference Date).
The regulations provide that for "9 months" read "12 months" - see Reg 11 of The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020. But s39(8) & (9) of the Corporate Insolvency and Governance Act 2020 (under which the regulations are made) provide that "This section expires at the end of the day on 5 April 2021" and "The expiry of this section does not affect the continued operation of any regulations made under this section for the purpose of determining the length of any period that begins before the expiry".
Now to my mind, the period allowed for delivering accounts to CH in relation to a year ending on 31 July 2020 is a period which begins on 1 August 2020 and runs for 9 or 12 months (depending on whether the regulations apply or not).
So I would say the period is 12 months because the regulations do apply because that period is one which BEGINS on or before 5 April 2021.
Companies House obviously disagree.
My view is that the accounts of a private limited company for an accounting reference period which ends on or before 4 April 2021 are due at CH 12 months after the accounting reference date for those accounts.

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By markabacus
03rd Jul 2020 10:04

Just checked some of more imminent sets all extend without application. Also checked one whose y/e is 30th June 2020 and it's extended to June 21

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By pauljohnston
03rd Jul 2020 11:41

It makes good sense to extend by 3 months otherwise Cos Hse would have many appeals against penalties raised and that would mean a lot of unnecessary work

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By Dragons Roar
30th Jul 2020 08:45

For all those wondering why a client hasnt received an extension - there are some exceptions to the rule. Those who have previously been granted an extension and those who have changed their accounting reference date (resulting in more time to file in any case) are not eligible for a COVID-19 extension

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