Annual Return
A company is obliged to deliver an Annual Return (Form B1) at least once in every year to the CRO.
For further information, please visit the Annual Return section of the site. This section provides information on:
- Changing the Annual Return Date (ARD) by bringing forward the ARD, or in certain circumstances, extending the ARD
- Filing an Annual Return
- Financial Statements Requirements.
- Missed Deadlines for filing an Annual Return
Please Note:
- All Form B1 and financial statement filings must be completed on CORE
- Payments must also be processed on CORE
The main points to remember when filing a Form B1:
- If you wish to change an ARD by submitting a Form B73, the Form B73 should not be submitted with your company’s first Annual Return
- A company’s first Annual Return is made up to the date which is six months post-incorporation, and no financial statements are to be attached with the Form
- It is explicitly stated in Section 349 of the Companies Act 2014 that no financial statements should be filed with the six month return
A Form B83 is filed where the company is changing the financial year end of the company.
- This document can only be filed where the Annual Return is on time
- It cannot be filed in respect of a late return
- It can only be completed once every five years
A Form B83 can be found on the CRO’s Forms page.
Please see Section 288 of the Companies Act 2014 for more information.