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NAR1 (Annual Return)

The NAR1 is the annual return form that most Hong Kong companies must file with the Companies Registry each year, giving an up-to-date snapshot of the company's particulars.

A company limited by shares must deliver an NAR1 within 42 days of the anniversary of its incorporation. The return sets out the company's registered office, directors, company secretary, shareholders, and share capital as at the return date. It is separate from filing tax returns or annual financial statements. Late delivery attracts substantially higher registration fees and can lead to prosecution. A public company or a company limited by guarantee uses a different annual return form and timing.