Annual Return


Section 622 provides that the annual return must be filed within the following period:

Sections applied   Company Type  Interval Required Filing date
662(1),(2)     Private    Every calendar year * within 42 days of the anniversary of incorporation date 
662(3),(4) Public Every financial year  within 42 days of the return date, which is 6 months after the end of accounting reference period 
662(3),(4) Limited by guarantee Every financial year  within 42 days of the return date, which is 9 months after the end of accounting reference period

* except for the year of incorporation


Filing fees

The normal filing fee for a private company, a company limited by guarantee (a guarantee company) and a public company is HK$105, HK$105, and HK140 respectively.

Late filing will result in prosecution and attract a late filing penalty, either singly or in combination. The late filing fees are listed below as per Schedule 1, Companies (Fees) Regulations (Cap 622K):

Annual return is delivered Private company    Guarantee company   Public company  
Within 42 days of return date 105 105 140
More than 42 days after but within 3 months of the return date 870 870 1200
More than 3 months after but within 6 months 1740 1740 2400
More than 6 months after but within 9 months  2610 2610 3600
More than 9 months after 3480 3480 4800



The annual return must comply with requirements under section 664.



If section 662(1) or (3) is contravened, the company, and every responsible person of the company, commits an offence, and each is liable to a fine at leval 5 (HK$50,000) and, in the case of a continuing offence, to a further fine of HK$1,000 for each day during which the office continues.



A dormant company, as defined under section 5(1), is exempt from the requirement to file an annual return to the Companies Registry.