Companies Act 2014 section 345

Annual return date

Section 345 sets out how a company's annual return date is determined, covering both companies incorporated before and after the commencement of this section.

• The annual return date is fixed by this section unless the company or the Registrar changes it under section 346.
• For companies incorporated before this section commenced, the existing annual return date under the prior Companies Acts carries forward, and subsequent return dates fall on its anniversary each year.
• For companies incorporated on or after commencement, the first annual return date is 6 months after the date of incorporation, with subsequent return dates falling on its anniversary each year.
• These rules replace similar provisions previously contained in section 127(5) and (6) of the Companies Act 1963.