The Companies (Alderney) Law, 1994 requires that every Alderney Company submits an annual return with the information current at the 1 January. Standard fees of £61 (payable to States of Alderney) and £100 document duty (payable to States of Guernsey) apply for annual returns submitted by the 31 January, after which the late filing fees [236kb] increase substantially for each calendar month that the annual return is delayed.
A company which fails to submit an annual return will be struck off unless an authorised person requests that it is held.
The information given on the annual return includes the names and residential addresses of all Directors and Members of the Company and issued and authorised share capital. Alderney companies are not required to file accounting information. The annual return [301kb] must be signed by two Directors or one Director and the Secretary.
Where the particulars of a Company have not changed from one year to the next the Company can choose to complete an abbreviated annual return [285kb].
From 2018 an additional Statement that the declaration of Beneficial Ownership is current is required to accompany the Annual Return. Annual Return Beneficial Ownership Statement [285kb]