What Is an Annual Return in Hong Kong?
An Annual Return is a statutory filing that keeps a company’s information on the Hong Kong public register accurate and up to date.
For most Hong Kong private companies, this filing is made using Form NAR1 and includes a snapshot of the company’s particulars as at the return date, such as:
- Registered office address
-
Directors
- Company secretary
- Shareholders
- Share capital and related company details
This filing is made with the Companies Registry, not the Inland Revenue Department. It is different from a Profits Tax Return and also different from an Annual Employer’s Return for payroll and salaries tax reporting.
Even if there have been no changes during the year, the Annual Return must still be filed.
Which Companies Must File an Annual Return?
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