NATIONWIDE FILING GUIDE
CAC annual returns: prepare, file and keep your records up to date
A practical guide for registered business names, companies, incorporated trustees and partnerships. Filing requirements depend on your entity type and previous submissions.
What the filing covers
An annual return supplies CAC with the prescribed information about a registered entity for a particular year. It is separate from a tax return, a business registration certificate and an application to change officers or an address.
Do not treat registration as the end of compliance. Keep a record of return years, submission dates, approvals and unresolved queries.
Start with the right entity type
Business names
Check the proprietor or partners, registered particulars, return year and financial information required for the filing.
Companies
Check the company category, officers, ownership, share capital, return year and supporting accounts or declarations applicable to the entity.
Incorporated trustees
Check trustees, governing body, organisational records and the accounts required for the annual return.
For an LLP or LP, confirm the partnership-specific requirements rather than using a business-name or company checklist.
How to establish which years are outstanding
- Confirm the registration date and entity number from your registration documents.
- Collect previous approved annual returns and payment records.
- Compare the records with the entity’s filing position in the relevant CAC system.
- Identify queried, incomplete or unpaid submissions separately from approved returns.
- Prepare a year-by-year schedule before requesting a quotation.
A payment receipt by itself may not establish that a return has been approved. Match the payment to its filing and keep the resulting acknowledgement.
Deadlines and first returns
Filing rules differ across entity types. See the entity-specific deadline and first-return guidance on our main guide, which references the relevant CAMA provisions. A single 18-month rule should not be applied to all registrations.
Documents and information to prepare
- Registration certificate, number and current entity particulars.
- Previous annual return acknowledgements and unresolved CAC queries.
- Accurate address, activities and officer or proprietor details.
- Financial records and any accounts required for the relevant return.
- Details of changes that may require a separate post-incorporation filing.
Requirements are confirmed for the particular entity and year. Do not insert invented turnover figures, assume missing records are zero, or supply officer information without checking it.
Filing through the CAC system
- Check access and availability. Use the relevant official CAC filing service and confirm the entity is available for the transaction.
- Prepare accurate information. Complete the required forms and supporting records.
- Review the assessment. Check government filing fees and any applicable penalties.
- Pay and submit as instructed. Retain transaction references and monitor the filing status.
- Respond to queries. Correct the issues identified rather than submitting an unrelated replacement application.
- Keep the approved record. Download the acknowledgement or approved filing document when available.
Portal steps and available transactions can change. Check the applicable filing requirements before proceeding. Professional help is available if you prefer assistance; do not assume every owner is prohibited from using an authorised entity account.
Government fees, penalties and professional charges
Ask for a quotation that identifies the return years, government assessment, any penalties and professional charges. The total depends on the entity and work needed. See our filing cost guide.
Submitting overdue returns does not automatically waive penalties. An agent’s charge is a professional fee, not a CAC levy.
Inactive status and striking off
Begin by establishing the exact status. An inactive record, an unresolved filing query and a company struck off the register are different situations. A restoration case may need steps beyond submitting annual returns. Read our inactive status guide and request a review before paying for a particular solution.
Remote support across Nigeria
CAC compliance requirements do not change simply because your business is in a different city. Our practice assists clients remotely across Nigeria. We agree the documents needed, explain the scope and follow up on the filing without claiming to have an office in every location.
Our listed offices are in Lagos and Jos. View office addresses and contact details before arranging a visit.
Frequently asked questions
Do I need annual returns if I have not traded?
Do not assume that an absence of transactions removes the filing obligation. Check the applicable return years and requirements. See our dormant company guide.
Can I deal with several outstanding years?
Yes. Review each year separately and confirm the information and assessments for the outstanding filings.
Does annual returns filing update a changed director or address?
Do not assume that it replaces a separate change filing. Review the entity’s records and submit the applicable post-incorporation transaction where necessary.
How long does approval take?
Processing depends on CAC’s systems, workload and whether the filing is queried. We explain the expected process for your engagement without guaranteeing an approval date.
Request filing assistance
Start with your entity type, registration year and the filing issue. We will confirm the next steps before asking for detailed records.
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This guide is provided by Adebayo Oluwole & Associates, a professional practice led by a Chartered Accountant and CAC-accredited agent. This is our professional service website, rather than the official CAC website.
Sources and further reading
Updated 13 October 2026. Confirm current requirements for your entity and transaction.
Discuss your business requirements
Speak with Adebayo Oluwole & Associates about annual returns, accounting, tax or business compliance support.