|
New late filing penalties, commencing 1st February 2009:
How late |
Penalty – Private Company |
Penalty – PLC |
Not more than one month |
£150 |
£750 |
More than one month but not more than three months |
£375 |
£1,500 |
More than three months but not more than six months |
£750 |
£3,000 |
More than six months |
£1,500 |
£7,500 |
New Private Company filing deadlines, for accounting periods commencing on or after 6th April 2008 –
Nine months from Accounting Reference Date (was ten months)
Twenty one months from incorporation (was twenty two months)
Therefore:
Accounting Reference Date (Year End) |
Filing deadline |
31st March 2009 |
31st January 2010 (unchanged) |
30th April 2009 |
31st January 2010 (new deadline) |
31st May 2009 |
28th February 2009 |
30th June 2009 |
31st March 2009 |
Year ended 31st March 2009 had a start date of 1st April 2008, before the commencement of the new rules. |