Guidance has been published by Companies House on how measures introduced by the Corporate Insolvency and Governance Act 2020 and related regulations (Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 (Regulations) will impact filings. The Regulations came into force on 27 June 2020.
The Regulations extend, as a temporary measure, a number of filing deadlines falling after 27 June 2020 for companies registered at Companies House. The Guidance contains details on how such extensions affect companies. Note that the relevant deadlines will be extended automatically and there is no need for companies to apply for an extension.
In relation to private company accounts, the Guidance features worked examples of how the extension of deadlines will work in various scenarios (e.g. if the company has already shortened or lengthened its accounting reference period, or already been granted an extension). In general, for private companies which have not had an extension or shortened their accounting reference period, the filing deadline is extended from 9 to 12 months from the end of the accounting reference period. (Public companies 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 receive no further extension under the Regulations.)
In relation to company confirmation statements, the usual deadline for filing is 14 days from the end of a review period. This is extended to 42 days. This applies to all companies, LLPs, Scottish Limited Partnerships, Scottish qualifying partnerships, and SEs. Companies House notes that this extension does not alter the review period, only the filing deadline, and companies should not amend the confirmation date on the confirmation statement. The Companies House register will be updated in stages, and companies can find their new filing deadline on Companies House Service.
For event-driven filings (such as changes to details of directors), the period for submitting notices is extended to 42 days from the event date.
For mortgage charges created after 6 June 2020, the period for filing is extended from 21 to 31 days (starting the day after the charge was created).