The Registrar of Companies had previously announced in March that all annual returns due to be filed by any company between 18 March and 30 June 2020 would be deemed to have been filed on time if all elements of the annual return were completed and filed by 30 June.

Following a review, the Registrar had now decided to extend this arrangement until 31 October 2020.

The arrangement for entities that are required to file with the Registry of Friendly Societies, such as industrial and provident societies, friendly societies and trade unions, has been extended until 31 December 2020.

Filing obligations will be deemed to have been met provided that all elements of the relevant returns have been submitted by these dates, but entities are encouraged to continue to file as normal during this period if they can.

Business Minister Heather Humphreys said: “While companies are continuing to file their annual returns, there will continue to be a proportion that experience difficulty due to the disruption caused by the COVID-19 situation.

“I welcome this decision by the Registrar to extend current arrangements which recognises the difficulties being experienced by businesses and provides clarity for such businesses and their professional advisers in relation to filing obligations.”