The following Corporate practice note provides comprehensive and up to date legal information covering:
In relation to a review period up to and including 29 June 2016, a company (or LLP) had a duty to deliver an annual return to Companies House which complied 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.
For further information on the old regime, see Practice Note: A company's annual return (for companies with a made up date on or before 29 June 2016).
Section 92 of the Small Business, Enterprise and Employment Act 2015 (SBEEA 2015), inserted a new Part 24 into the CA 2006 which, since 30 June 2016, has removed the requirement to file an annual return and replaced it with a requirement to submit a confirmation statement.
In essence, if a company's 'made up' date in relation to the previous annual return regime is on or after 30 June 2016, a confirmation statement is required within 14 days.
For Companies House guidance relating to the confirmation statement for companies see here.
The provisions also apply to Limited Liability Partnerships (LLPs) with modifications, via amendments to Part 8 of the Limited Liability Partnerships (Application of the Companies Act 2006) Regulations 2009, as made by The Companies and Limited
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