latest day for filing accounts

[Brendan Burgess]

Is the following calculation correct

1) Accounting year end 31 December 07
2) Latest ARD: 30 September 08
3) Latest day for filing return 28 October 08

I appreciate that the ARD might be within 9 months of the year-end, but what I am trying to establish is the maximum possible time.

So the accounts for all companies ending in 31 12 10 should be lodged by the end of this month?

Brendan

 

[T McGibney]

Is the following calculation correct

1) Accounting year end 31 December 07
2) Latest ARD: 30 September 08
3) Latest day for filing return 28 October 08

I appreciate that the ARD might be within 9 months of the year-end, but what I am trying to establish is the maximum possible time.

So the accounts for all companies ending in 31 12 10 should be lodged by the end of this month?

Brendan

Brendan does your query relate to a 2008 set of accounts?
For year end 31/12/2010 accounts, the following is possible.

1) Accounting year end 31 December 10
2) Latest ARD: 30 September 11
3) Latest day for filing return online on Core.ie 28 October 11
4) Latest day for returning signature page and accounts to CRO 25 November 11

 

[DB74]

Yeah that's it

However if you use www.core.ie and file the B1 on the 28-Oct then you will get an extra 28 days (ie until 25-Nov-2011) to physically get the B1 & abridged accounts into the CRO

 

[Brendan Burgess]

Thanks

It wasn't really any particular year. I just wanted to clarify my understanding of the timescale. So it's 11 months in total.

Brendan

 

[DB74]

To be exact (you really have to be with the CRO), it's

1. 9 months and 28 days for a paper return (B1 & accounts)
2. 9 months and 56 days for an electronic return (but you have to file the B1 online after 9 months & 28 days, thereby getting an extra 28 days to file the accounts)

Also if you are filing a paper return and your return date falls on a weekend day then you get until the next working day to file the documents but with an electronic return, you DON'T get until the next working day, it must be filed before the exact deadline day (last year I had to file one on Christmas Day!)

 

[RonanC]

The second 28 days for electronic filing has hit many people in the pocket. This is an incentive given by the CRO and nothing else. If for example your ARD is 30/09/2011 and you file your B1 online on the 30/09/2011 or anyday within the next 28 days, you have a further 28 days from this date to submit your signature page/accounts along with filing fee to the CRO. Some people think they are automatically given 56 extra days after their ARD which is not always the case.

As DB74 is correct in regards to the first and second 28th day falling on a weekend/bank holiday.