Key requirements
The annual filing deadline is 15 April. Pay an estimated assessment within one month even if you dispute it. This late-filing page specifies a two-month objection period for its estimated assessments, supported by the outstanding P1 and audited or certified accounts. The ordinary post-filing assessment page separately states thirty days, so identify the notice type and act promptly. Composition requires both payment and filing; paying alone does not prevent further action. Management committees should not wait for a reminder. Preserve the filing confirmation and the documents explaining why the estimate should change.
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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