Company

The Companies Act 2014 imposes a number of obligations on companies to make returns to the CRO within specified time limits. The following paragraphs outline the principal post-incorporation requirements of companies together with the procedures for the registration of a change of name and requirements for the submission of the most common statutory returns. Practically all post-incorporation documents submitted are subject to filing fees.

These guidelines do not purport to be an exhaustive list of post-incorporation requirements. For many purposes it is advisable to consult the Acts, Regulations, your solicitor and/or accountant, prior to the submission of statutory returns.

• Annual Return Information: Information on Annual Return Dates (ARD). Please see Information Leaflet no. 23.
• Beneficial Ownership: Legislation will be introduced in 2017 regarding Beneficial ownership. Companies should look to prepare in advance.
• Mortgages: Information on filing Mortgages and Charges and the forms required to satisfy a charge.
• Mergers and Divisions: It is possible under the Companies Act 2014 to merge and divide companies.
• Registered Office Change: Notification must be submitted to the CRO where the registered office of a company has changed.
• Officer Change Information: Where there has been a change in the details of a company officer, details should be submitted to the Companies Office. Some of these forms can be filed online for free.
• Officer Address information: In limited circumstances, the address of a newly appointed director can be omitted and the registered office address supplied instead.
• Company Name Change: A company can change it's name by special resolution.
• Type of Company Change: Companies can change their status from limited liability to unlimited and from private to public and vice versa.
• Register Location Change: Where the location of the registers have changed the CRO should be notified eg. register of members, debenture holders.
• Share Capital Change: Information on the forms to be submitted where there has been a change in the share capital. Where there has been a transfer of shares, there is no need to inform the CRO at the time of transfer. Revenue however should be informed using a Stock transfer form. 
• Summary Approval Procedure: This procedure covers several different areas of the Act and the procedure permits certain restricted activities that otherwise be prohibited.
• Constitution Alteration (Memo & Arts Change): Information on the forms required to be submitted where there has been a change to the M&A (constitution) of a company.
• Issue of Prospectus: Information on forms to be submitted for prospectuses.