Annual Return Late Fees
Higher registration fees apply, on a rising scale, when a company delivers its annual return (NAR1) after the statutory 42-day deadline.
For a private company limited by shares, the registration fee for an annual return delivered on time is modest, but it increases substantially the later the return is filed — stepping up across bands measured in months after the anniversary. Beyond the escalating fee, persistent failure to file annual returns is an offence for which the company and its directors can be prosecuted, and it is a common reason the Registrar strikes a company off the register.