Annual returns are the yearly confirmation of your entity's status, officers and membership. They are not a tax filing, and filing tax returns does not satisfy the CAC requirement.
Deadlines by entity type
Companies file within 42 days of the annual general meeting, with the first return due 18 months after incorporation. Business names file by 30 June each year. Incorporated Trustees file between 30 June and 31 December each year, with the first return due 18 months after registration.
What you need to file
Requirements vary by structure, but the core set is consistent.
- Current particulars of directors, partners or trustees
- Statement of share capital and shareholding (companies)
- Registered office and business address
- Financial statements for the relevant year
- Payment of the annual filing fee and any accrued penalties
What late filing costs you
Penalties accrue per year of default. More disruptively, an entity in default cannot process a change of directors, change of name, share transfer or clean status report — so a lapsed filing usually surfaces at the worst moment, in the middle of a bank facility or due diligence exercise.
Entities that remain in default for extended periods can be struck off the register as inactive, which requires a restoration application to reverse.
Getting back into compliance
If you have several years outstanding, all years must be filed in sequence with the accompanying accounts. We routinely reconstruct records, prepare the outstanding financial statements and file the full backlog in a single exercise.
Need help with this?
We handle these filings every week. Tell us your situation and we will confirm the requirements, timeline and fees.
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