Regulatory and Governance Update: Filing extensions

Both Companies House and the Charity Commission are emphasising that efforts should be made to file accounts and annual returns with them as normal. However, in recognition of the disruption to businesses caused by the various measures to restrict the spread of the virus, extensions to the usual deadlines can be sought.

As a reminder, charitable companies must file their accounts with Companies House within nine months of their year end date, while all charities must file their accounts and annual return with the Charity Commission within 10 months of the year end date.

Requesting an extension from Companies House

Charitable companies who require more time to file their accounts as a result of the coronavirus pandemic can request an extension through the Companies House website. You can apply for an extension request through Companies House, here. 

If your accounts will be late because your company is affected by COVID-19, and your filing deadline has not yet passed, you can apply for an automatic and immediate three month extension to file your accounts.

To make a request for a filing extension you will need to provide:

• The registered name of the charitable company
• The company number
• The registered address of the charitable company
• An email address for correspondence
• A reason for the extension request

Extension requests will be acknowledged via email and take up to five working days to be reviewed.

Requesting an extension from the Charity Commission

Charities requiring an extension to the usual 10 month filing deadline should contact the Charity Commission by emailing filingextension@charitycommission.gov.uk, including the charity’s name and registration number. 

If you would like advice on how your charity or not-for-profit can apply for a filing deadline extension or would like to discuss how we can help you manage the impact of COVID-19, please fill out the form below to speak to a member of our expert charity team, alternatively please call or email your usual Buzzacott contact. 

This article was last updated on 09 April 2020.