Annual Return (Form B1) is required to be submitted by all companies, whether trading or not to the Companies Registration Office (CRO) at least once a year. After the initial 6 month return all other returns must have financial statements attached.
The Annual return date is set in the following ways:
- After incorporation – The Company’s Annual Return date (ARD) is set as 6 months after this date and is exempt from uploading Financial Statements.
- When the financial year/period end is set for a company the ARD must be submitted 9 months plus 28 day after this date.
- Form B1 – Annual Return
- Form B2 – Change of registered office
- Form B10 – Change of directors or secretaries details
- Form B72 – Nomination of new Annual Return date