Guidance

What does an annual return include

The annual return of a partnership is drawn up within six (6) months from the end of the financial year. The annual return includes essential information about the partnership as at the date of its drafting, in relation to:

• the partnership's nature of the business;
• the partnership's address of the place of business;
• the particulars of the partners.

The annual return is accompanied by the financial Statements relating to the previous financial year together with payment of the appropriate fee. It is noted that it is not compulsory to submit the financial statements with the annual return, provided that the public has access to the aforemnetioned documents, and copies of, at the place of business of the partnership.