Companies Act 2014 section 344

Special provision for annual return delivered in a particular form

Section 344 provides a concession for companies that file their annual return electronically, allowing additional time to submit the supporting documents that must accompany the return.

• Where a company files its annual return electronically with the Registrar within the required deadline, it receives extra time to submit the annexed documents.
• The annexed documents (such as financial statements and the auditor's report) must be delivered to the Registrar within 28 days after the date the electronic annual return was filed.
• If the documents are delivered within that 28-day window, the annual return is treated as having been filed on time with all required documents attached.
• This concession also applies where the filing deadline has been extended under the provisions of section 343(5) and (6).