An annual return date (ARD) is the date that sets the deadline for filing a company’s annual return.
What is your company’s ARD?
The Companies Registration Office (CRO) sends an annual “NARD letter” notifying each company of its ARD, usually 1 to 2 months beforehand. You can also check your company’s ARD on the CRO’s website.
Deadline
Every company must file its annual return with the CRO not more than 28 days after its ARD. Late filing penalties can be incurred and in more extreme cases a criminal prosecution could follow and/or the company could be struck off.
Filing online
The annual return can also be filed online through the CRO website. The website generates a signature page which must be printed and signed. As a concession to encourage e-filing, the CRO allows a further 28 days from the date of the online submission before the original signature page and the accounts must also be filed.
Can your company file its annual return before its ARD?
Yes. If it does so but still wishes to keep its existing ARD for future years, a box on the annual return form must be ticked to indicate this.
Can your company permanently move its ARD to an earlier date?
Yes, a company can move its ARD to an earlier date by making the annual return up to a date that is no more than 9 months after the financial year end. For example, if a company has a financial year end of 31 December 2010, it can move its ARD to no later than 30 September 2011.
Can your company move its ARD to a later date?
Yes, a company can extend its ARD by a maximum of six months from its existing ARD by delivering an annual return (without accounts) no later than 28 days after its existing ARD and simultaneously filing a Form B73 in which it nominates a new ARD. It is important to note that pushing out an ARD to a later date can only be done once every five years. When extending its ARD a company should also make sure that its new chosen ARD is not more than nine months after its financial year end.
Contributed by Ruairi Bourke, Deirdre Mooney.
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