Listed status and overseas branch registers affect deadlines
The comparison gives AGM periods of four months after year end for listed companies and six for others. Annual-return periods differ, with an extra branch-register category for share-capital companies maintaining registers overseas. It also explains when an annual return can follow an AGM, dispatch of statements or the year end of an exempt dormant relevant company. These distinctions prevent applying one deadline to every case.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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