Company disclosures, records and registers—glossary of terms

The following Corporate practice note provides comprehensive and up to date legal information covering:

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Company disclosures, records and registers—glossary of terms


Annual returnUp to and including 29 June 2016, a company (and limited liability partnership) had a duty to deliver an annual return to Companies House which complied with statutory content requirements pursuant to the Companies Act 2006, Part 24 (CA 2006). Each return had to contain the information required by the CA 2006 and associated Regulations, and be delivered to Companies House within 28 days after the date to which it was made up. The annual return was made on Companies House Form AR01. For the content requirements under the previous regime see Practice Note: A company's annual return (for companies with a made up date on or before 29 June 2016).
Since 30 June 2016 a company is required to file a confirmation statement within 14 days of the end of its review period (see A company's confirmation statement).
Alternative record-keepingProvisions in Part 8 of the Companies Act 2006 (CA 2006), as inserted by Schedule 5 of The Small Business, Enterprise and Employment Act 2015 (SBEEA 2015) give private companies and LLPs the option of maintaining certain information on the central register kept by the Registrar of Companies at Companies House, instead of keeping it on their own registers.
For further information see Practice Note: Alternative record-keeping—electing to maintain information

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