3 August 2015    |    Taxation

What is an Annual Return?

An annual return is a snapshot of certain company information at the made-up date. It is a separate document from a company’s annual accounts. An annual return must contain the following information:
• the name of the company;
• its registered number;
• the date to which the annual return is made-up (the made-up date);
• the principal business activities of the company
• the type of company it is, for example, private or public;
• the registered office address of the company;
• the address (single alternate inspection location – SAIL) where the company keeps certain company records if not at the registered office, and those records held there;
• the details of the company secretary (corporate or individual), where applicable; and
• the details of all the company’s directors (corporate or individual).

If the company has share capital, the annual return must also contain an indication whether the company was a Traded company, or if the return is made up to 1/10/2011 or later “if the company’s shares have been admitted to trading on a relevant market” at any time during the return period; a statement of capital; and details of the shareholders.

Glasgow
31 Lynedoch St.
G3 6EF

Kilmarnock
71 King Street
KA1 1PT

Stornoway
49-50 Bayhead
HS1 2DZ

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