Post Company Formation: What is the made-up-to date?

The “made-up-to date” is a term associated with the annual return. It is the date that all information in the annual return must be correct up to. It is common practice to use one of the following as the made-up-to date:

• the anniversary of incorporation
• the made-up-to date of a previous annual return

You can use an alternative date (in the past) when preparing a return, however the date used may impact upon when the next returns are due.

This post was brought to you by Mathew Aitken at Companies Made Simple – The Simplest Company Formation Service

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