Companies Act 2014 section 343

Obligation to make annual return

Section 343 sets out a company's obligation to file an annual return with the Registrar of Companies, including the deadlines for filing, the possibility of obtaining a court extension, and the penalties for non-compliance.

• Every company must deliver its annual return to the Registrar within 56 days of its annual return date, using the prescribed form and containing the prescribed information.
• A company may apply to the District Court (for the district where its registered office is located) or the High Court for an extension of the filing deadline, but only one extension may be granted per return period, and a certified copy of the court order must reach the Registrar within 28 days.
• The obligation to file does not apply during periods when a company is being wound up with a liquidator appointed, or is in the process of being voluntarily struck off the register — though the voluntary strike-off exemption is lost if the company is not ultimately dissolved or is later restored to the register.
• Failure to comply is a category 3 offence, to which the Probation of Offenders Act 1907 cannot be applied, and liability extends to any officer in default, including shadow directors and de facto directors.