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1. How can I avoid penalties?
Allow enough time to ensure that your accounts reach the Registrar within the period allowed in the Companies Act. First-class post is not guaranteed so if the filing deadline is looming, then please consider guaranteed methods of delivery that will ensure that your accounts arrive on time. Remember: the Registrar will not waive a penalty if your accounts are delayed in the post.
To help you file on time:
- mark your diary or calendar to remind you in good time of the filing deadlines;
- read the filing reminders Companies House send to your registered office;
- if appropriate, instruct your accountants in good time and remind them of the need to prepare and deliver your accounts on time.
2. Can the time allowed for delivering the accounts be extended?
If your company has overseas interests, you may claim a three-month extension by delivering Form 244 to the Registrar before the end of the normal period allowed for filing.
If there is a special reason for seeking a filing extension, then in exceptional circumstances the Secretary of State may extend the time for filing (see section 244(5) Companies Act 1985 as amended). You must apply in writing, and Companies House will only consider the application if Companies House receive it before the end of the normal period allowed for filing. Your application must state the additional time needed and the reasons why it should be granted. You should send it to:
for companies incorporated in England and Wales:
Companies Administration Section
Companies House
Crown Way
Cardiff
CF14 3UZ
Fax: 029 2038 0652
for companies incorporated in Scotland:
The Registrar for Scotland
Companies House
37 Castle Terrace
Edinburgh
EH1 2EB
Fax: 0131 535 5820
3. What if Companies House rejects my accounts as incorrect?
Companies House cannot accept accounts until they meet the requirements of the Companies Act. If, for example, a signature is missing, they will be returned for amendment. This may result in a late filing penalty if the corrected accounts are delivered late.
| To avoid problems, Companies House recommend that accounts are delivered as soon as they are complete and as far as possible in advance of the end of the period allowed for delivery. Please note that facsimile (fax) copies of documents will not be accepted for registration. |
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