Your company's first annual return
A new company's first annual return is made up to the date six months after incorporation, and must be filed within 56 days of that date. No financial statements are attached. The second return, due within 18 months of incorporation, is the first that needs accounts.
When it's due
The first annual return date is six months after incorporation, and the return must be filed within 56 days of it. It can't be filed early. Our deadline calculator works it out from your incorporation date.
No accounts needed
The first return doesn't need financial statements, because the company has only existed for six months. That makes it easy to forget, and it's one of the commonest late returns.
The second return
The second return is made up to a date no later than 18 months after incorporation, and it must have financial statements attached. That's when most new companies need an accountant, and when the timing gets tighter.
Don't change the date yet
Form B1B73, which changes the annual return date, can't be filed with the first annual return.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.