The annual return deadline: the 56-day rule
An annual return must be filed with the CRO within 56 days of the date it's made up to, normally the company's annual return date. Where financial statements are attached, the deadline is the earlier of the ARD plus 56 days, or the financial year end plus nine months and 56 days.
The basic rule
The return is made up to the company's annual return date (ARD), or an earlier date, and must reach the CRO within 56 days of that date. Filed on day 57, it's late.
If the 56th day falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day. Our deadline calculator applies this for you.
When the accounts make it earlier
Apart from the first return, the financial statements attached must be made up to a date no more than nine months before the date of the return. So the deadline is whichever comes first:
- the ARD plus 56 days, or
- the financial year end plus nine months and 56 days.
If your financial year end and your ARD are far apart, you may be able to line them up by changing your ARD.
Filing early
A return can be made up to a date earlier than the ARD, but it must then be filed within 56 days of that earlier date. The first return can't be filed early.
What happens if you're late
A late filing fee starts the next day. See late filing penalties and audit exemption and late filing.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.