In relation to a review period up to and including 29 June 2016, a company (or LLP) had a duty to deliver an Annual return to Companies House which complied with the statutory content Requirements pursuant to Part 24 of the Companies Act 2006 (CA 2006), as amended by the Companies Act 2006 (Annual Return and Service Addresses Regulations) 2008, SI 2008/3000 and the Companies Act 2006 (Annual Returns) Regulations 2011, SI 2011/1487.
For further information on the old regime, see Practice Note: A company's annual return (for companies with a made up date on or before 29 June 2016) [Archived].
Replacement of the annual return with Confirmation statement
Section 92 of the Small Business, Enterprise and Employment Act 2015 (SBEEA 2015) inserted CA 2006, Pt 24 which, since 30 June 2016, has removed the requirement to file an annual return and replaced it with a requirement to submit a confirmation statement.
In essence, if a company's 'made up' date in relation to the previous annual return regime is on or after 30 June 2016, a confirmation statement
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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Confirmation statement definition
What does Confirmation statement mean?
The Small Business, enterprise and Employment Act 2015 (SBEEA 2015), from 30 June 2016, removed the requirement to file an annual return and replaced it with a requirement to submit a confirmation statement. The provisions are set out in CA 2006, Pt 24 (as inserted by SBEEA 2015, s 92).
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