Changing a company’s year end and the filing of the B83 sometimes leads to confusion among presenters, so we reached out recently to the Companies Registration Office (CRO) on our members behalf to clarify how “current” and “previous” year-end on the form B83 should be interpreted as there can be a differing opinion. The CRO has confirmed that they will be taking the literal interpretation and treating the current year as being the year we are currently in and not as being the being the year that is currently outstanding for the next annual return due to be filed. CRO has said that for a short time only it will continue to accept forms filed using the previous interpretation if they would be otherwise disadvantaged by their change in interpretation.
By way of example a company that has a December year end, would treat 31 December 2024 as the previous year end and 31 December 2025 as its current year end.
This old practice will continue for a short time only so as to allow presenters to get up to speed with the new interpretation being applied.
If issues arise with our members, Niamh Nolan, Assistant Registrar in the CRO can be contacted for any clarification needed.
Related content
