Part 15 of the Companies Act 2006 sees the introduction of changes to the filing dates for accounts. These will apply for accounting periods beginning on or after 6 April 2008 and reduce the filing date by one month.
Private companies will be expected to file their accounts within nine months of year end and public companies within six months.
The amount of the civil penalty to which a company is liable under section 453 of the Companies Act 2006 in a case of late filing will be as follows:
Not more than three months
More than three months but less than six months
More than six months
The amount of the civil penalty to which a company is liable under section 453 of the Companies Act 2006 in a case of late filing after 1 February 2009 is shown below (or, if there was a failure to comply with filing requirements in relation to the previous financial year of the company and that previous financial year had begun on or after 6 April 2008, double that shown):
Not more than one month
More than one month but not more than three months
More than three months but not more than six months
More than six months
[15/04/08]