Jurisdiction(s):
United Kingdom

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Key definition

Filing definition

What does Filing mean? Filing is the act of submitting a document to a court, tribunal or relevant registry so it becomes part of the official record for a case or application. In litigation, it is the delivery by a party or prospective party of documents such as a claim form, defence, evidence or application notice to the court office, increasingly via electronic filing. The concept is governed by procedural rules rather than a single statute. In England and Wales, the Civil Procedure Rules define how and when to file (including e‑filing systems). Northern Ireland follows the Rules of the Court of Judicature. In...

COVID-19: UK Companies House filing extensions, procedural modifications and strike-off policy changes under CIGA 2020; HMRC e-stamping [Archived]

Published by a LexisNexis Corporate expert

Practice notes

ARCHIVED : This Practice Note has been archived and is not maintained.

This Practice Note outlines the principal temporary alterations to company Filings and related administrative processes arising from the coronavirus crisis.

On 26 March 2021, Companies House confirmed that the automatic extensions under the Corporate Insolvency and Governance Act (CIGA) 2020, which covered deadlines from 27 June 2020 to 5 April 2021 to ease pressure on companies during the coronavirus (COVID-19) pandemic, would cease for any deadlines falling after 5 April 2021. These temporary allowances were designed to relieve the burden on companies during the coronavirus pandemic, but would not apply to any filings due beyond that point thereafter. From 6 April 2021 onwards, confirmation statements, accounts and event‑driven filings would no longer benefit from automatic extensions; any deadlines landing after that date revert to the usual timetable. Regarding mortgage charges, where an interest relates to a charge created on or before 4 April 2021, an extra ten days to file particulars continues to apply automatically; for interests in charges created after 4 April 2021, filing must be completed within the standard 21 days. Eligible companies that refer to coronavirus‑related difficulties in their application may still apply for a...

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Web page updated on 21/05/2026

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