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Small group account - S479A

Filing small group account on Taxfiler and can't file online

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Hi all,

The group is small, so no consolidated accounts are being prepared, just prepared subsidiary company accounts in FRS 105 type. I have ticked the small group checkbox on the details page as the company is a 100% subsidiary of a holding company, and all companies cumulatively qualify for the micro company status. On the Check & File page, I am getting the following warning.

 

"WARNING: Companies House online filing is unable to accept accounts with the section 479A of the Companies Act 2006 disclaimer, please print these accounts and submit on paper."

As per my understanding (please correct me otherwise) a subsidiary within a small group qualifies for exemption from audit without the need for a parent guarantee.

Contacted Taxfiler the guy on the other end was completely clueless. 

Many thanks in advance.

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By Mike Bath
22nd Sep 2021 17:10

Hi. A member of a small group does (generally) qualify for audit exemption, but that exemption comes from section 477 not 479A. If you have a box in the software that thinks the company is taking exemption under 479A, that may be the issue.

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