These answers address common filing questions. Begin with the legal form, registration date and previous returns; a short general answer should not replace a review of a particular record.
What are CAC annual returns?
They are recurring registry filings for an entity under the applicable CAC framework. The information and supporting documents depend on the legal form and return year.
Are annual returns the same as tax returns?
No. CAC registry filings and returns to a tax authority have different purposes. Completing one does not automatically satisfy the other.
Does every entity have the same deadline?
No. Business names, companies and incorporated trustees have different provisions. Identify the entity from its certificate before calculating the filing date.
When does a business name file?
Section 822 of CAMA 2020 provides for filing by 30 June each year, with an exception for the registration calendar year. It also addresses the accompanying financial statement for the preceding January-to-December period.
Do all newly registered businesses wait 18 months?
No. A blanket 18-month exemption is misleading. Company AGM and first-return provisions differ from the business-name registration-year exception.
How do company AGM dates affect annual returns?
Section 421 generally links delivery to 42 days after the AGM. It excludes companies with only one member. Review the company’s classification and applicable exceptions rather than using its incorporation anniversary in every case.
What is the first-return exception for companies?
Section 417 contains an incorporation-year exception and a conditional following-year exception linked to section 237. Establish the relevant year from the company’s circumstances; do not turn that into a universal two-year delay.
When do incorporated trustees file?
Section 848 specifies a filing window from 30 June to 31 December, excluding the incorporation year. Confirm the actual return year and any other reporting obligations.
Are audited accounts needed for incorporated trustees?
Section 848 provides for an audited statement of accounts with the return. Do not assume that an inactive organisation can automatically substitute a statement of affairs.
Does a dormant company still need a review?
Yes. No trading, no bank transactions or no profit does not automatically remove registry obligations. Prepare an accurate account of the entity’s position and identify the filings due.
What should I prepare for a filing enquiry?
Send the registration number, entity type, previous filing information and a description of the issue. The agent can then specify the financial information and supporting documents needed for your case.
Can several outstanding years be handled together?
They can be reviewed under one engagement, but information and assessments for the individual years still need to be established. Filing only the latest year should not be assumed to close earlier gaps.
What does an inactive status mean?
It needs a record-specific review. An inactive status, a pending application and a company removed from the register are different situations with potentially different remedies.
Does paying for a return guarantee approval?
No. Payment, submission and the outcome of the application are separate stages. Check the filing status and respond to any query.
Can an agent waive a penalty?
Do not assume so. Establish the actual assessment and any applicable process. A professional service charge is not a promise that the authority will waive a penalty.
How much will my filing cost?
The total depends on the legal entity, return years, current assessment and preparation work. Request a quotation identifying what is covered instead of relying on an old table or another entity’s price.
Can I use an old form or screenshot?
Check that it is appropriate to the current entity and workflow. A historical form instruction should not be treated as overriding the applicable law or a current transaction-specific requirement.
Is self-filing always prohibited?
Do not assume that every owner is prohibited from using an authorised entity account. The available workflow and access requirements need to be checked. Professional assistance is useful where preparation or compliance issues are complex.
Can an annual return change my directors or address?
A return should reflect accurate particulars, but it should not be treated as a substitute for every separate change application. Review unresolved changes alongside the filing.
What should I keep after submission?
Retain the application reference, available acknowledgement or filing document, submitted information and relevant payment records. Keep them by return year so later reviews are easier.
How long will processing take?
There is no single guaranteed period for every filing. Completeness, queries, record issues and service availability can affect the outcome. Agree how follow-up and communication will be handled.
Does a church’s small size remove its obligations?
Not automatically. Establish its registered structure and applicable reporting requirements. Keeping accurate trustee and financial records matters even where activity is limited.
What if my company has actually been struck off?
Seek a status review before paying for ordinary annual-return filing. Restoration may require additional steps, including legal proceedings where applicable; it is different from resolving a routine inactive record.
Can accounting software help me prepare?
Yes. Accurenza is complete accounting software with a payroll module. Organised accounting records can support preparation, while the specific filing and any required audit remain separate tasks.
Where should I go next?
- Entity-specific annual returns guide
- Requirements and documents
- Cost and quotations
- NGO statements and audited accounts
Legal references: CAMA 2020, sections 237, 417–425, 822 and 848.
Updated 13 October 2026. Published by Adebayo Oluwole & Associates.
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