22 August 2007 | Uncategorized
This consultation paper issued by Companies House sets out the following proposals for changes to the current late filing regime:
These proposals will apply to all companies in the UK, and to LLPs (but through separate regulations).
The first two proposed changes are intended to come into force on 1 February 2009, applying to accounts filed under the Companies Acts 1985 and 2006. The third proposed change, that of doubling the penalty for repeat offenders, would only apply to accounts filed under the Companies Act 2006.
The proposed new penalty table will therefore be:
|How late are the accounts delivered?|
Penalty – private company
Penalty – PLC
|Not more than one month|
|More than one month but less than 3 months|
|More than 3 months but less than 6 months|
|More than 6 months|
The information provided is for general information purposes only.
Legislation and details may have changed since this was written. The text may not include all matters that are relevant to your individual situation.
You should not make decisions, or refrain from making decisions, without taking further professional advice about your specific circumstances.
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