Guidance

How do I file an Annual Return

You may submit an annual return form (form Σ5) for a partnership by hand/post, accompanied by the financial Statements relating to the previous financial year, certified by an authorised partner or person, by paying the appropriate fee.

The information included in the annual return must be in accordance with the partnership's register of the Registrar of Companies. Otherwise, any changes in the partnership’s particulars must be notified to the Registrar, by filing the relevant form Σ2 prior to the filing of the annual return.

You are advised to refer to the Explanatory Notes, so as to acquire a better understanding of what is required and to facilitate the process further.

The redesigned form Σ5 has been implemented as from December 6th, 2021.