Companies Fresh Start Scheme allows defaulting companies to regularise filings with normal fees and limited immunity from prosecution. The Companies Fresh Start Scheme, 2020 permits defaulting companies to file belated documents by paying only normal fees and to obtain immunity from prosecution or penalties strictly insofar as such proceedings relate to delay in filing; applications for immunity require withdrawal of prior appeals, electronic filing of Form CFSS-2020 after documents are taken on file, and must be made within six months of the Scheme's closure, subject to specified exclusions and transitional measures.