Private company checklist
| Item | Usual timing |
|---|---|
| Board meetings | At least four a year, with gaps of not more than 120 days (relaxed for small companies) |
| Audit of financial statements | Before the AGM |
| Annual General Meeting | By 30 September after the financial year |
| AOC-4 (financial statements) | Within 30 days of the AGM |
| MGT-7 / MGT-7A (annual return) | Within 60 days of the AGM |
| DIR-3 KYC | As notified each year, usually by 30 September |
| Income tax return | By the due date for companies |
LLP checklist
| Item | Usual timing |
|---|---|
| Form 11 (annual return) | By 30 May |
| Form 8 (statement of accounts and solvency) | By 30 October |
| Audit | Only above turnover or contribution limits |
| DIR-3 KYC for designated partners | As notified each year |
| Income tax return | By the due date for firms |
Event-based filings to remember
- Appointment or resignation of a director
- Allotment of shares
- Change of registered office
- Increase in authorised capital
- Creation or satisfaction of a charge on assets
- Change in LLP partners or contribution
Registers and records
Companies must maintain registers of members, directors and charges, minutes of meetings, and books of accounts at the registered office. These are checked during audit and inspection.
What happens if you miss filings
- Additional fees for each day of delay, which add up quickly
- Company or LLP marked as non-compliant on MCA
- Risk of being struck off after prolonged non-filing
- Directors can be disqualified for continuous defaults
Companies with no business still have to file. Nil activity does not remove the obligation.
Frequently asked questions
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Sources
Information is for general guidance and not a substitute for professional advice. Rules, rates and due dates change; confirm with us before acting.