Event date: 1 August 2022. This retrospective was published on 16 October 2026. The DiRUG transition changed the submission channel for specified financial reporting documents.
Which period matters?
Following the transition, financial reporting documents and company reports for financial years beginning after 31 December 2021 are submitted to the Company Register. The financial year’s start matters, rather than only the calendar year of publication.
How to make a precise request
Record the company, financial year and document type. Annual accounts differ from a commercial register extract and answer different questions. If the financial year differs from the calendar year, specify the exact period. This retrospective explains the earlier transition and does not report another new change.