Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Annual return definition

What does Annual return mean? In practice, “annual return” is used in two senses. Investment: a descriptive measure of 12‑month investment performance, generally calculated as total return (dividends plus capital gains/losses) and typically excluding transaction costs and taxes. Common in investment agreements and disclosures; not defined by statute. Company filings: - United Kingdom (England & Wales, Scotland and Northern Ireland): the former Companies Act 2006 “annual return” was replaced on 30 June 2016 by the confirmation statement (form CS01) filed at Companies House (Registrar of Companies) under section 853A CA 2006. It confirms up‑to‑date particulars of directors, any company secretary, registered office, share capital and...

Companies Act 2006 annual return (UK): duties, content and offences for returns made up to 29 June 2016; superseded by confirmation statement [Archived]

Published by a LexisNexis Corporate expert

Practice notes

From 30 June 2016, all UK companies and LLPs must submit a confirmation statement rather than an annual return. An annual return was only required where the entity’s made-up date fell on or before 29 June 2016. For details on the confirmation statement, see Practice Note: A company's confirmation statement. A company is under an obligation to lodge an annual return at companies house that meets the prescribed statutory content requirements set out in Part 24 of the Companies Act 2006 (CA 2006), as subsequently modified by the Companies Act 2006 (Annual Return and Service Addresses Regulations) 2008 and the Companies Act 2006 (Annual Returns) Regulations 2011 (CA 2006 (AR) Regs) (together, referred to as the Regulations). The amendments to Part 24 of the CA 2006 brought about by the CA 2006 (AR) Regs resulted, for a limited period, in a dual regime of content requirements for the annual return. The applicable regime depended upon whether the annual return was made up to a date on or before 30 September 2011, or to a date on or after 1 October 2011. That transitional dual regime has now come to an end and is no longer relevant...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 21/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...