What is the Filing deadline for a shortened Accounting Reference Date?

It is possible to change your company’s accounting reference date in order to make its financial year run for less than (or more) than 12 months. You can do this by as little as a day, and you can shorten it as many times as you wish. However, please note that it is not possible to change the Accounting Reference date if your company’s accounts are overdue.

It is important to note that this process also changes the deadline for filing your company accounts (unless you are filing the accounts for the first year).

If the companies accounting reference date has been shortened, the new filing deadline will automatically be the longer of the following two options:

• 9 months for a private company (6 months for a public company) from the new accounting reference date; or
• 3 months from the date of receipt by Companies House of the notice (change of accounting reference date form).

Do you need more information or want to speak to a specialist on the subject? Get in contact with our partner, Cobia Accounting.