What if a company that submits an earlier annual return wants to restore its cycle by submitting another annual return on its original due date?
The company will be able to restore its cycle at anytime but any annual return made up to date before 1st October 2008 will be under the current requirements. This means that for a company with share capital, it will have to include the names and addresses of every member (or of all those ceasing to be or becoming members since the last return).