Annual accounts deadline extension

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Before 27th June, due to the Covid-19 pandemic, Companies House was allowing “immediate and automatic extensions” to annual accounts deadlines.

Since 27th June, this has been modified, to make the extension automatic, in some cases (see ‘Who is eligible?’ below).

Who is eligible?

Any private limited company (Ltd) company with a due date for filing annual accounts between 27th June 2020 and 5th April 2021.

Do I need to apply?

No, since the update on 27th June, you don’t need to apply – the extension is automatic as long as your due date for filing was between 27th June 2020 and 5th April 2021.

How to check your annnual accounts filing date

Go to Companies House and enter your company name to check the filing due date if you’re unsure, as the extended dates are showing correctly.

What about the corporation tax payment deadline?

Normally, the corporation tax payment deadline is 9 months after the end of the accounting period. If you haven’t done your annual accounts by this point, it’s not normally possible to calculate your corporation tax liability.

However, given that HMRC is allowing companies more leniency on Time To Pay arrangements, it’s likely that you’ll be able to negotiate a late payment of 3 months, to coincide with the extended annual accounts deadline. Again, please just make sure you keep your Nimble Contact informed, so that they’re aware.

Note that the corporation tax return submission deadline is 12 months after the end of the accounting period.

Confirmation statements

Companies House has also given an extension to filing confirmation statements.

Previously, you needed to file your confirmation statement within 14 days of your review period; this has been extended to 42 days.

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