If Coronavirus (COVID-19) has affected your company and you need more time to file your accounts, you should act before your filing deadline.
Your company should take appropriate measures to ensure accounts are filed on time. You should also file your accounts online if you’re able to.
If, immediately before the filing deadline, it becomes apparent that accounts will not be filed on time due to your company being affected by Coronavirus (COVID-19), you may make an application to extend the period allowed for filing.
To find out how to apply for more time to file your company’s accounts please click here.
If you do not apply for an extension and your accounts have been filed late, an automatic penalty will be imposed. The registrar has very limited discretion not to collect a penalty.