I've just started to watch Elementary. Yes, I know it’s been going since 2012, but having a new plug-in device that allows me to watch tv via my wireless network has opened my eyes to a galaxy of missed programmes.
Elementary, for those who haven’t seen it, is an updated version of Sherlock Holmes. Now, I’m sure I don’t have to explain Sherlock Holmes as you will have either read the books, seen the films or played the Intellectual Property Office’s new educational resource “The Game is On”.
This version is a bit quirky, being based in New York, but it still retains the main element of the detective’s eccentricity and the skill of solving crimes by logical reasoning and, most importantly, observation. Spotting those small clues which end up being crucial to identifying the perpetrator and deducing how the crime was executed.
The role on this occasion is played by Jonny Lee Miller with Lucy Liu as his sidekick, Dr Watson. A far cry from the portrayal of the character by Basil Rathbone back in 1939. In fact, the Guinness World Records has listed the fictional detective as the most portrayed movie character with more than 70 actors playing the part in over 200 films.
Checking your company’s details and filing your confirmation statement is your opportunity to practice your observational skills. Every year, you need to check that the information we have on your company is accurate and up to date. There is sometimes some confusion surrounding this filing, so here are some tips.
Changes you must make before sending
You cannot use the confirmation statement to report changes to your:
- director or secretary information
- people with significant control (PSC)
- company’s registered office.
These changes must be completed separately before you file.
However, you can use the confirmation statement to make changes to your:
- SIC code
- statement of capital
- trading status of shares
- shareholder information
- exemption from keeping a PSC register
You do this by completing the additional information section on the confirmation statement.
Review periods and payment periods
Working out these periods may call for a little Holmesian deduction.
Your review period is the length of time you chose to cover when you file your confirmation statement. You must file a statement at least once a year, but you may choose to file more often. Your review period starts on either the date your company incorporated or the date you filed your last confirmation statement. You have 14 days from this date to file. With me so far?
For example, if you incorporated your company on 1 January 2018, your review period ends on 31 December 2018 and you must file a statement by 14 January 2019.
You can file a statement at any time during your review period. If you file a statement before the end of your review period, it will start a new 12-month review period. Your payment period, however, will remain the same. Elementary my dear Watson.
Your payment period is separate from your review period. You pay only once every 12 months. Your payment period will run for either 12 months from your incorporation date if you are a new company, or 12 months from your last payment if you’re an older company. You cannot change your payment period.
You only have to pay the annual fee with your first confirmation statement in the 12-month payment period. You can then file as many confirmation statements as you want in this payment period.
For example, your company’s payment period starts on 1 January 2018 and ends on 31 December 2018. If you file a statement made up to 30 September 2018, you must pay the fee. If you then file another statement made up to 1 December 2018, you do not have to pay again.
After 1 January 2019, you would need to pay another fee with your statement. This is because it will be the first filing in a new payment period. It’s as plain as the deerstalker on your head.
If after using your deductive reasoning you are still having tribulations while working these periods out, an easy resolution is to sign up for email reminders.
Even if there have been no changes to your company information you still need to check and confirm your data, file a confirmation statement and pay the fee. It costs £13 to file your confirmation statement online, and £40 to send us a paper form.
If you do not file your statement within 14 days of the end of your review period, your company and its officers may be prosecuted. Your company may also be struck off the register.
So, pop on your cloak and deerstalker, grab your pipe and violin, use your observational skills to check when your statement is due, and confirm all is correct.
Making his debut in 1887, Sir Arthur Conan Doyle’s fictional detective has had an enduring quality and the version I’m currently enjoying is now on its seventh series. As I’m now up to episode 5 of season 1, I’ve got some catching up to do. Moriarty hasn’t made an appearance yet.