The following Corporate practice note provides comprehensive and up to date legal information covering:
Since 30 June 2016 all UK companies and LLPs will need to file a confirmation statement instead of an annual return. Only if the entity's made up date was on or before 29 June 2016 would it have been required to file an annual return. For information on the confirmation statement see Practice Note: A company's confirmation statement.
A company has a duty to deliver an annual return to Companies House which complies with statutory content requirements pursuant to Part 24 of the Companies Act 2006 (CA 2006), as amended by the Companies Act 2006 (Annual Return and Service Addresses Regulations) 2008 and the Companies Act 2006 (Annual Returns) Regulations 2011 (CA 2006 (AR) Regs) (together, the Regulations).
The changes to Part 24 of the CA 2006 made by the CA 2006 (AR) Regs) resulted in there being a dual regime of content requirements for the annual return for a short period. The applicable regime depended upon whether the annual return was made up to a date on or before 30 September 2011 or a date on or after 1 October 2011. This period of a dual regime has now passed and is no longer relevant.
Every company must deliver to Companies House successive annual returns, each of which must be made up to a date that is no later than the company's
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