2017 - Changes

A number of changes will be introduced in 2017. The most significant is the introduction of mandatory electronic filing for the following forms. The e-filing of these forms will begin from 1st June 2017.

  • B1 - Annual Return (including financial statements and electronic payment)
  • B2 - Change of registered office
  • B10 - Change of director and/or secretary, or a change in their particulars
  • B73 - Nomination of a new annual return date

Beneficial Ownership register

A beneficial ownership register will also be introduced. Article 30 of the 4th EU Anti-Money Laundering Directive requires all EU Member States to put into national law provisions around beneficial ownership information for companies and legal entities.

There are two stages to this process:

1) As of 15 November 2016 Companies and legal entities must hold information on their beneficial owner in their own companies beneficial ownership register
2) Companies and legal entities will be required to file this information with the central beneficial ownership register. The central register is in the process of being established and further information on the filing requirement will be provided in due course.

Conversion and Company Name Changes

Deadlines for companies wishing to be converted to a DAC or an LTD have now passed. It is also no longer possible to change the company name to meet the requirements in the Companies Act 2014. See Current Status webpage regarding the end of the Transition Period.