Sources checked 10 November 2026
Find the first annual return date
The first annual return is made up to six months after incorporation. The CRO gives a filing window of 56 days from the date to which the return is made up. If you are unsure which date is on the register, check the company record in CORE.
Prepare the B1
Check the company details and agree who will sign. The first annual return does not require financial statements to be attached. Later returns normally require financial statements, subject to the applicable rules and exemptions.
Keep a separate deadline for Revenue
The B1 is a company filing. Keep a separate calendar entry for corporation tax and any other Revenue obligations. For example, an LTD incorporated on 10 February has a first return made up to 10 August. Record the 56-day filing window as a separate deadline.
Official guidance
This guide covers general rules. Check the dates and requirements that apply to your company or tax return.