“Annual return date” is as provided by section 345 and “first annual return date” is read accordingly. A company must deliver to the Registrar an annual return in the prescribed form containing the prescribed information not later than 56 days after its annual return date, or, if the return is made up to an earlier date, within 56 days after that earlier date. The first annual return after incorporation shall be made up to its first annual return date.

The court, on application on notice to the Registrar, may make one order extending the time for delivery in respect of a particular period; a certified copy of the order must be delivered to the Registrar within 28 days or such longer period as the court allows or the order is invalid. Subsection (2) does not apply where the company is being wound up with a liquidator appointed or during voluntary strike-off under sections 731 to 733 (the strike-off period commencing on publication under section 732), though the exemption ceases if the company is not dissolved or is restored. Failure to comply is a category 3 offence, section 1(1) of the Probation of Offenders Act 1907 does not apply, and “officer” includes any shadow director and de facto director.