Online Filing

When it is Due?
An annual return is due within 56 days after the company’s Annual Return Date.
For more information on this, please click here.

There are penalties for filing late with CRO. The onus is on the company to file on time, and you should take appropriate measures to ensure this.

Before You Start

• You must get your accounts approved by your company directors before you file them. For guidance on the financial statements, please click here.
• You will need a username and password for Core. Please click Here to register on CORE.
• A credit/debit card or a topped-up customer account can be used to pay the filing fee.

 
Filing Your Annual Return

• Your Annual Return must be filed online on CORE.
• An annual return can also be filed online using a secretarial software package.
• You have 56 days from your Annual Return Date to file your return online, including the upload of the signature page, financial statements and payment.
• Annual returns will be automatically rejected where the signature page or overall certificate is not signed or if it has only one signature.

How do I Register for CORE?
You can register for an account on CORE here.

For help in setting up an account, and in using CORE, please click here.

My financial statements file is too large and won’t upload to CORE. What can I do?
PDF files should not be more than 5 mb. If your file is too large perhaps consider removing pictures/images from the financial statements.

Suggested Method to Save Large Documents for Purposes of Uploading PDF Documents

• Copy the required text to a new Word document.
• Click File > Save As PDF then click the Button “Minimise Size” and “Compress Pictures”. Compress Pictures will offer options – the lower the resolution you choose, the smaller the size of the document.
• Click Ok.
• Save the Document as PDF.

See also Reducing size of pdf accounts for further information.

Why can I not see all my submissions in my CORE Workspace?
We have made some changes to make CORE more efficient, one of these changes is to limit the number of drafts in a user’s workspace to the last 100 days. However, nothing is deleted or lost. If a user wants to recover a submission before that date then they just need to enter the company number or submission number in the search bar just above the workspace drafts. This will recover anything beyond the most recent 100 days.

Who Can File my Company Accounts?
You can file your accounts yourself. However, many companies will choose to use a professional such as an accountant to act on their behalf.

Form B77 should be used where you wish to appoint a firm as your company’s electronic filing agent (EFA). If this is a new EFA, please ensure you file this in plenty of time before your annual return due date.

You should note that even if you use someone to file for you, it is the responsibility of the directors to make sure the accounts are filed – and filed on time.

Can my Electronic Filing Agent (EFA) certify the financial statements of my company?
An EFA can sign a B1 (annual return) form on behalf of a company once she/he has been authorised by the company to do so on a B77 form. However, the 2014 Companies Act requires that the financial statements must be certified by a Director and Secretary of the company (original signatures).

Therefore, where the B1 form is being signed by an EFA, the financial statements must be certified separately by a Director and Secretary using a Financial Statement Certification sheet which must be attached to the B1 online when filing the annual return on CORE.

Click here for to download an Overall Certificate for Financial Statements.

Will my Signature page be physically sent back if my annual return is non-compliant?
No. Where documents are non-compliant they will not be physically sent back to the Presenter. An email will issue to the Presenter informing them that their document is sent back and that they must resubmit their B1, re-upload their financial statements, sign and upload a new signature page and submit it to the CRO within 14 days.

Companies and Presenters should ensure that they provide the correct email addresses to ensure they are alerted when their documents are sent back as they will not receive a letter or documents by post.

How do I avoid a filing penalty?
Returns which are filed late with the CRO incur a substantial late filing fee. A company will also lose eligibility for Audit Exemption for the following two years if the annual return is filed late.

If a company requires extra time to file its return, an application may be made to the District Court or High Court by the company.

Allow enough time to make sure your annual return is filed within the deadline. If you are a director of the company, you are personally responsible for delivering your accounts before the time allowed runs out. Delivery means actual receipt at CRO in the correct format. A penalty is automatically imposed if it is submitted late. Allowances cannot be made if the presenter experiences technical issues on their side which prevents the submission being filed on time.

Where can I get further information? 
Click here to access CORE.

Filing through a software package or website: Please contact your software provider.

Click here to email the Annual Returns Help Mailbox.

Please click here to access ROS (Revenue Online Service).