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Yes, you can change your company’s year-end to any date in the year. Many businesses choose a quieter time to do this, especially if they need to count stock, which might mean closing for a day.
 
 

Annual Return Date (ARD) – What You Need to Know

If you change your company’s financial year end, you also need to check your Annual Return Date (ARD).
 
Your ARD must be within 9 months of your new year-end.
 
Example: If your company’s accounts run until 31st December, your ARD must be no later than 30th September the following year.
 

 

How to Bring Forward Your ARD

 
You can move your ARD to an earlier date just by filing your annual return earlier than your current ARD.
 
If you want October to always be your ARD, simply notify the Companies Registration Office (CRO) when filing your B1 form.
 

 

How to Extend Your ARD

 

You can extend your ARD, but only once every five years.

To do this, you need to submit Form B1 and Form B73 to the CRO.

The longest extension allowed is 6 months.

However, the new ARD must still be within 9 months of your financial year-end.

 
 

Final Thoughts

 
Changing your accounting year-end and ARD can make things more manageable for your business. If you’re unsure, an accountant can guide you through the process and handle the paperwork for you.
 
 

Looking for an accountant for your company?

Contact TaxAssist Accountants for a free, no-obligation consultation to get a fixed fee quote

074 91 24258

Or contact us
 
 

Updated 10 Jul 2025 | Published 17 Mar 2014

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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