The Overseas Companies Regulations 2009

Return of alteration of manner of compliance with accounting requirements

16.—(1) This regulation applies where—

(a) the company’s return under Part 2 in respect of a UK establishment states an intention as to whether accounting documents, or accounts, are to be filed in accordance with the provisions of that Part in respect of that establishment or in respect of another UK establishment, and

(b) that intention changes.

(2) The company must deliver to the registrar a further return in respect of the first-mentioned establishment stating—

(a) that the intention has changed, and

(b) either—

(i) that it is intended to file accounting documents, or accounts, in respect of the establishment to which the return relates, or

(ii) that it is intended to file accounting documents, or accounts, in respect of another UK establishment (giving the registered number of that establishment).

(3) Where the company has more than one UK establishment a return giving the registered numbers of more than one UK establishment is treated as a return in respect of each of them.

(4) The return must also state—

(a) the company’s name,

(b) the company’s registered number, and

(c) the name (if different from the company’s name) and registered number of each UK establishment to which the return relates.

(5) The period allowed for delivery of the return is 21 days after the date on which notice of the fact that the intention stated in the earlier return has changed could have been received in the United Kingdom in due course of post (if despatched with due diligence).

(6) Where, after a company has made a return under this regulation, the intention stated in accordance with paragraph (2)(b)(i) or (ii) changes again, paragraphs (2) to (5) (and this paragraph) apply again.