On 26th June 2020 the UK government has introduced temporary variations to enhance a greater economic recovery and allow companies to continue operate during the post-pandemic crisis.
These measures have been enforced from 27th June 2020 and will apply to public companies, private companies, limited liability partnerships, Societas Europaeas, overseas companies and European Economic Interest Groupings. They will allow these entities to benefit from companies’ filing deadline extensions for documents such as Confirmation Statements, financial accounts, Mortgages Charges and companies’ changes. In particular, these changes will apply to those companies with filing deadlines set between 27 June 2020 and 5 April 2021.
Below there is a summary of the filing changes according to the company type:
|
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 |
