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An annual return confirms to PACRA that your company still exists and that its registered particulars are correct. It is not a tax return and it is not your accounts — it is a statement of who runs the company, who owns it, and where it is. Every registered company must file one every year, whether or not it traded.

When it is due

Your due date is calculated from your financial year end, which you set in Set up your business. Bumara applies the statutory window that follows and shows the resulting date on the filing.
If your financial year end in Bumara is wrong, your annual return due date is wrong, and you will be reminded on the wrong date every year. Check it once, carefully.
Filings that already exist keep the due dates they were created with. Correcting your year end only affects future ones.

What the return contains

Working the filing

1

Open the filing

PACRA workspace → Filings → your annual return for the year.
2

Review the pre-filled particulars

Bumara pre-fills from your organisation record and from what was filed last year. Your job is to check it, not to retype it.
3

Correct anything that has changed

A new director, a share transfer, a moved office. See the important note below about filing changes separately.
4

Enter the financial figures where required

Depends on your company type. The form tells you what is needed.
5

Confirm the details

Review and approve tasks — you are formally confirming these particulars are correct.
6

Upload any required documents

Typically financial statements or a directors’ confirmation, depending on your company type.
7

Pay the fee

The PACRA fee plus Bumara’s handling fee.
8

Request submission

Bumara lodges it and returns the acknowledgement to your vault.
Changes must be filed separately, and on time. If a director changed in March, that change had its own filing deadline in March. Recording it for the first time on your annual return in December does not cure the late notification — it flags it. File changes when they happen, as their own service request.

Filing a change during the year

All are in the PACRA service catalogue. See Request a service.

What happens if you miss it

PACRA escalates steadily, and the cost rises at every stage:
1

Late filing

A penalty is applied, and it grows the longer the return is outstanding.
2

Continued non-filing

The company is flagged as non-compliant. This shows up in searches, which is noticed by banks, tenderers and prospective clients.
3

Strike-off notice

PACRA issues formal notice of intention to strike the company off the register. This is your last practical warning.
4

Struck off

The company ceases to exist as a legal entity. It cannot trade, hold contracts, or operate its bank accounts.
5

Restoration

Getting the company back requires a restoration application — substantially more expensive and slower than filing on time, and all the outstanding returns and penalties still have to be paid.

Catching up on missed years

If you have several years outstanding, do not simply start filing the current one.
1

Run a compliance health check

It establishes exactly which years are outstanding, what penalties have accrued, and whether a strike-off notice has been issued. See Compliance health check.
2

Accept the backfill recommendation

Bumara creates filings for each missed year so you can work through them in order.
3

File oldest first

PACRA generally expects the sequence to be complete. Filing this year while three prior years are outstanding does not restore good standing.
4

Settle the penalties

Outstanding penalties must be paid for the company to return to good standing.

After acceptance

  • The acknowledgement is filed in your document vault
  • Your company’s good standing is confirmed
  • Next year’s return is created with its due date
  • The filing stays permanently as evidence
A current annual return is often required as evidence when tendering, opening a bank account, or applying for finance. Keeping it current is not just a compliance matter — it is commercially useful.
Last modified on August 4, 2026