Annual return - new regs

Companies Act 2006 (Annual Returns) Regulations 2011

The new regulations contain changes to shareholder details required on the annual return with made up dates 1st Oct 2011 or later which can be summarised as follows:

For returns made up to 1st October 2011 or later companies whose shares have not been at any time admitted to trading on a relevant market must provide a 'full list' of all shareholders on the first annual return following incorporation; and thereafter on every third annual return. Any details of transfers of shares that have taken place during the year will be required for intervening annual returns.

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