Guidance

What does an annual return include

Every company draws up an annual return once every calendar year which includes, essential information about the company as at the date of its drafting, in relation to:

• the company’s registered office address;
• the address of the place where the company’s registers are kept;
• the directors and secretary the share capital (in case of a company with share capital);
• the register of members.

The annual return is accompanied by the financial statements relating to the previous financial year (i.e. an annual return with return date within 2017 must be accompanied with the financial statements of 2016), duly certified by a director and the company’s secretary, together with payment of the appropriate fee.

Exemption from submission of annual return

It is noted that a company that was registered prior to 14th August 1974, and had its registered office or place of business or all of their assets in an occupied or inaccessible area and that are no longer active and/or do not possess any other asset other than the assets located in areas which are not under the control of the Republic, is not obliged to submit an annual return. Towards this end, form HE67 must be submitted by by hand/post.