Companies House has acknowledged that some businesses may struggle to file their company accounts on time due to the impacts of COVID-19. Should this be the case, you will need to follow their procedure to apply for an extension.
If you file your accounts late, but have not applied for an extension, you will be automatically penalised. You are able to launch an appeal if this is the case.
Find out more about how to apply for an extension, or appeal a penalty, here.