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Company Secretarial Update - Transfer Documents, Companies House Filing Changes

HMRC recently announced that due to the COVID-19 pandemic they have temporarily amended procedures for processing Stock Transfer Forms and other transfer documents, such as the Form SH03 used in share buy-backs.

These documents will now be accepted in electronic format with an e-signature whilst these measures are in place. In order to allow the transfer to be processed, payment of Stamp Duty due must also be made electronically, something HMRC have been encouraging for some time already.

Companies House have also confirmed that they will accept e-signatures on forms and resolutions, which is also a great help in this current climate, although you will have to post these forms/documents to Companies House in order for them to be processed. Please remember that currently there are many documents that can be filed online using WebFiling which is the most efficient, safe and environmentally friendly way to make these filings to the Registrar.

In addition, businesses will be able to apply for a 3-month extension on filing their accounts. All companies who apply for an extension as a result of COVID-19 will automatically be granted the extension without needing to provide evidence. Further information can be found here: https://www.gov.uk/government/news/companies-to-receive-3-month-extension-period-to-file-accounts-during-covid-19

If you have any questions on these changes, please do not hesitate to contact Ross McGregor (ross.mcgregor@mbmcommercial.co.uk) who will be happy to answer any queries you have.

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