The delivery time for accounts has been reduced by one month. Private companies have been reduced from 10 months to 9 months, and public companies from 7 to 6 months. Full calendar months for filing periods have also been introduced.

Please be aware of how the period of months allowed for filing accounts is calculated.

A period of months after a given date ends on the corresponding date in the appropriate month. For example, an LLP with an accounting reference date of 8 April has a period of 9 months until midnight on 8 January of the following year to deliver its accounts, not 31 January.

This does not apply if your accounting reference date is the last day of the month. In this case, the period allowed for filing accounts would end with the last day of the appropriate month. For example, an LLP with an accounting reference date of 30 April has until midnight on 31 January of the following year to deliver its accounts, not 30 January.