92 Duty to deliver confirmation statement instead of annual return
Small Business, Enterprise and Employment Act 2015 (2015 c 26) | Legislation

Part 8 Company Filing Requirements

Annual Return Reform

92  Duty to deliver confirmation statement instead of annual return

For Part 24 of the Companies Act 2006 (annual return) substitute—

“PART 24
Annual confirmation of accuracy of information on register
853A Duty to deliver confirmation statements

(1)     Every company must, before the end of the period of 14 days after the end of each review period, deliver to the registrar—

(a)     such information as is necessary to ensure that the company is able to make the statement referred to in paragraph (b), and

(b)     a statement (a “confirmation statement”) confirming that all information required to be delivered by the company to the registrar in relation to the confirmation period concerned under any duty mentioned in subsection (2) either—

(i)     has been delivered, or

(ii)     is being delivered at the same time as the confirmation statement.

(2)     The duties are—

(a)     any duty to notify a relevant event (see section 853B);

(b)     any duty under sections 853C to 853I.

(3)     In this Part “confirmation period”—

(a)     in relation to a company's first confirmation statement, means the period beginning with the day of the company's incorporation and ending with the

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