Forms covered
| Form | Description |
|---|---|
| AA01 | Change of Accounting Reference Date (version 7.0, 03/26): changes the year-end for the current or immediately previous period |
| AA02 | Dormant Company Accounts (version 6.0, 03/26): accounts template for dormant companies |
| AA06 | Statement of Guarantee by a Parent Undertaking of a Subsidiary Company (version 5.0, 03/26) |
Deadlines
- AA01 must be filed before the accounts deadline for that period: 9 months after year end for a private company.
- AA02 follows the normal accounts deadline: 9 months after year end, or 21 months after incorporation for first accounts.
- AA06 must be submitted on or before the date the subsidiary’s accounts are due.
Key points
- AA01 can’t be used for a period whose accounts are already overdue, or to extend a period beyond 18 months unless the company is in administration.
- AA02 is only for companies limited by shares that have never traded.
- AA06 can’t be used for an LLP subsidiary (use LLAA06). It also needs a member agreement notice and the parent’s consolidated accounts with the auditor’s report.
- Names and numbers must match the public register.
FAQs
Frequently asked questions
Can AA01 extend my accounting period beyond 18 months?
Not normally, unless the company is in administration.
Who can use the AA02 dormant accounts form?
Only companies limited by shares that have never traded.