Companies Registration Office – Restrictions on Filing Annual Returns
The Companies Registration Office (the “CRO”) has recently given notice that from 1 April 2018 the CRO will no longer allow companies a 14 day period to re-submit incorrectly filed Annual Returns (Form B1) for any of the reasons laid out below:
- If a Form B1 signature page is not executed correctly; and
- If a Form B1 signature page is delivered to the CRO prior to uploading the Financial Statements.
Instead these Annual Returns will be rejected and a new Form B1 must be filed, financial statements re-uploaded, and a new signature page must be delivered to the CRO.
Please note that if a Form B1 is filed more than 28 days after the Annual Return Date, this will be deemed late and your company will be charged a late filing penalty, and where relevant, your company will lose its audit exemption for two years.