Annual Return & Accounts

Companies in Ireland and the United Kingdom have an annual responsibility to file a statutory Annual Return and Financial Accounts.  In Ireland certain exceptions (primarily related to regulated entities) apply.

Failure to file on time will incur, at a minimum, the automatic imposition of penalty filing fees, and possible strike-off.  In Ireland, the company will lose the right to file audit exempt Accounts for the current and following year. 

An Annual Return provides a snapshot of the company on a specific date (In Ireland this is called an “Annual Return Date” and in the UK it is called “Made-up Date”)

Ireland

In Ireland the Annual Return and Accounts must be filed at the same time.  There are only two exceptions to this rule when a company:

The Companies Registration Office designates the first Annual Return Date (ARD) based on date of incorporation.  The company may seek to change the ARD once every five years. 
Annual Returns must be filed within 28 days of the ARD, although if filed electronically the company has an additional 28 days in which to file the signature pages and Accounts.
Accounts attached to the Annual Return must be no more than nine months from the date of the financial year end.

United Kingdom

In the UK the Annual Return and Accounts are filed separately.  The Annual Return must be filed within 28 days of the Made-up Date. 

Accounts are filed based on their Accounting Reference Date with certain exemptions applicable to unlimited and dormant subsidiary companies.  Generally, companies must deliver their Accounts within:

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