VCC Annual Return Deadline

Key Points

ACRA requires the annual return within seven months after financial year end, following the AGM where one is held. It is an online filing containing directors, secretary and sub-fund information. Keep this deadline distinct from the AGM deadline. Use the VCC filing guide to prepare the documents and applicable meeting declarations rather than treating the meeting itself as the annual return.

Work Backwards from the Return Deadline

Record the VCC’s actual financial year end, then keep the seven-month annual-return deadline separate from the six-month AGM deadline and any approved extension. Meeting arrangements do not replace filing: the return still requires an AGM date or the appropriate declaration where no meeting was held. If the VCC has several sub-funds, include them in the preparation timetable rather than waiting until the final submission. The return is also not a substitute for bringing inaccurate registered-office, officer, manager, activity or sub-fund information up to date beforehand.

Prepare the Filing Package Before the Due Date

ACRA’s linked filing instructions require the financial statements presented at the AGM or sent to members, together with the applicable sub-fund statements, directors’ statement and auditor’s report. Prepare these in PDF format and confirm the required director signatures. The service also asks for the VCC’s and sub-funds’ investment strategies. An appointed officer may file, or a corporate service provider may act for the VCC. Successful filing updates the records immediately, but tax returns remain a separate obligation. Where more than one financial year is overdue, the instructions require all overdue returns to be filed first.

Detailed official guidance · Related official requirements