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The annual return should be delivered to the Registrar of Companies for registration within 42 days after the company's return date. Different types of companies have different return date.

A Private Company should, except in the year of its incorporation, deliver an annual return in respect of every year within 42 days after the anniversary of the date of the company's incorporation.

For Public/Guarantee Company, you must deliver an annual return in respect of every financial year. The return date for a Public Company is 6 months after the end of the company's accounting reference period and 9 months for Guarantee Company. Accounting reference period is the period by reference to which the company's annual financial statements are to be prepared.

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