If Coronavirus (COVID-19) has affected your company and you need more time to file your accounts, you should act before your filing deadline.
If before the company is due to file their accounts and it becomes apparent that accounts will not be filed on time due to your company being affected by Coronavirus (COVID-19), you may make an application to extend the period allowed for filing.
This may not always be possible depending on your individual circumstances. If you do not apply for an extension and your accounts have been filed late, an automatic penalty will be imposed. The registrar has very limited discretion not to collect a penalty. Each appeal is treated on a case-by-case basis, and we already have policies in place to deal with appeals based upon unforeseen poor health. Appeals based upon COVID-19 will be considered under these policies.
Further details can be found at Companies House.