Companies Registration Office (CRO) to curtail use of 14 day discretion under Section 898 of the Companies Act 2014

From 1st April 2018, annual returns will be automatically rejected where the B1 signature page or overall certificate is not signed or if it has only one signature. The Registrar will no longer use her discretion under Section 898 of the Companies Act 2014 in these cases and will not allow 14 days for the amendment required. A new annual return must be captured, financial statements uploaded and a new signed signature page delivered to the CRO. Where this new annual return is more than 28 days after the company's Annual Return Date the B1 will be late.

From 1st April 2018 Financial Statements must be uploaded prior to sending in a signed signature page to the CRO. If a signature page is received and there are no financial statements uploaded then this annual return will be rejected. Companies will not be given 14 days to upload the financial statements.


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