annual return

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A document that must be filed with the Registrar of Companies within seven months of the end of the relevant accounting period (ten months for private companies). Information required on the annual return includes the address of the registered office of the company and the names, addresses, nationality, and occupations of its directors and secretary: details of the share capital and shareholders must also be included. The directors' report must be annexed to the return, as must the annual accounts (or abbreviated accounts) and the auditors' report (unless exempt from statutory audit).

Subjects: Financial Institutions and Services.

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