Latest News

Filing Requirements – Temporary Modifications

The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 came into force on 27 June 2020.  These Regulations introduce measures which allow businesses more time to deal with company administration matters meaning they can focus on the operation of their business.

The filings affected include; (i) accounts; (ii) confirmation statements; (iii) event driven filings (i.e. any changes to your company); and (iv) mortgages charges.  The Regulations apply to amongst other entities, private companies and LLP’s.

(i)                  Accounts

From 27 June 2020, more companies will be able to take advantage of an extension to their filing deadline.  If your filing deadline falls between 27 June 2020 and 5 April 2021 (inclusive), companies will receive an extension to their accounts filing deadline.  For private companies and LLP’s, the previous filing deadline of nine months from the end of the relevant accounting reference period has been extended to 12 months.  The extension shall apply to the original filing date and not any extension already granted by Companies House.  This extension is however only a temporary measure and any filing deadline that falls on 6 April 2021 or later shall not be automatically extended; an extension application in the usual manner would be necessary if you require further time to file your accounts.

(ii)                Confirmation statements

More time is permitted to file the confirmation statement.  The current 14 day deadline for filing (from the end of the review period) will be extended to 42 days.  This is automatic and no application is required.  This is again a temporary measure and will not apply where the end of the review period falls on 6 April 2021 or later.

(iii)               Event driven filings

More time will be permitted to notify Companies House of certain events.  In general the period within which these details need to be delivered to Companies House shall be extended from 14 days to 42 days.  In addition to the filing of the confirmation statement mentioned above, this applies to filings confirming changes to directors, secretaries, persons with significant control (or the location of their respective registers) and changes to registered office.

(iv)              Mortgage charges

The period within which to deliver particulars of charges to Companies House shall increase to 31 days; the current filing deadline is 21 days.  The period for delivery will automatically apply for charges created on or after 6 June 2020 and will start the day after the charge was created.  Note however that if the court has already extended the filing period, this further extension will not apply and you will need to deliver particulars of the charge by the deadline set by the court. 

If you have any queries about your company filings, please do not hesitate to get in contact with us, we will be happy to assist.  In the first instance, please contact Kirstin Ejsmont at kirstin@mackinnons.com.  

Latest News
Directors’ duties revisited

Further to our Article Directors Duties in Difficult Times from April 2020, The Chartered Governance Institute has recently published guidance for directors providing a useful summary of their statutory duties and some practical guidance to enable compliance.

Read More
Scottish Guidance on House Moves…and other positive news

Following upon the First Ministers announcement of Tuesday 22nd September 2020 regarding restrictions being further tightened as a result of a recent surge in Covid 19 cases, clarification on “house moves” has now been issued by the Scottish Government.

Read More