From 25 March 2020 businesses can apply for a 3-month extension for filing their accounts to allow for the prioritisation of managing the impact of Coronavirus.

Companies will have to apply for the 3-month extension but those citing issues around COVID-19 will be automatically and immediately granted an extension. Applications can be made through a fast-tracked online system which will take just 15 minutes to complete.

https://beta.companieshouse.gov.uk/extensions?_ga=2.149642166.121778475.1584955215-851118734.1584531338

If you do not apply for an extension and your accounts are filed late, an automatic penalty will be imposed. The registrar has very limited discretion not to collect a penalty.

Companies that have already extended their filing deadline, or shortened their accounting reference period, may not be eligible for an extension.