Late Filing of Annual Returns and Filing Form B83
Since commencement of the Companies Act 2014 (“CA2014”), on a transitional basis, requests to accept a late Form B83 (Alteration of Financial Year End) have been considered on an individual basis. With effect from 1 January 2018 such discretion will no longer apply. What this means, in practical terms, is that if a company delivers a Form B83 with a late Annual Return, it may not alter the Financial Year End for the financial period to which that Annual Return relates (i.e. it cannot alter the previous Year End).
If you have any further queries or would like assistance with any CRO filings please call Anna or Joanna on 0353 (0) 91 704818