Who this is for
- Every live Hong Kong private company limited by shares
- Companies that file themselves but tend to miss deadlines
- Companies with overdue annual returns to catch up on
- Companies that use another secretary but want to outsource the annual filing
What's included / not included
Included
- Reminders before your anniversary date and before the deadline
- Reconciling Companies Registry records with your current details (directors, shareholders, secretary, address, share capital)
- Preparing NAR1 and arranging signature by a director or the company secretary
- E-filing with the Companies Registry and providing the filing record
- BR renewal payment reminder, and help if the demand note does not arrive
- Flagging any change forms needed if records don't match
Not included
- Government fees (NAR1 registration fee, business registration fee and levy)
- Change forms (ND2A, NR1, etc.) — see Company Changes
- Annual accounts, audit and profits tax returns (see Related services)
- Any prosecution or legal proceedings arising from late filing
Government fees
Annual return (NAR1) — local private company limited by shares
| Filed (counted from the anniversary of incorporation) | HK$ | Source |
|---|---|---|
| Within 42 days | 105 | cr.gov.hk |
| After 42 days, within 3 months | 870 | cr.gov.hk |
| After 3 months, within 6 months | 1,740 | Same |
| After 6 months, within 9 months | 2,610 | Same |
| After 9 months | 3,480 | Same |
The Registrar of Companies has no power to waive the higher fees. Returns sent by post count as delivered only when received; returns with the wrong fee are rejected and re-charged based on the redelivery date.
Business registration fee and levy (certificates commencing 1 Apr 2026 – 31 Mar 2027)
| Certificate | Fee | Levy | Total (HK$) | Source |
|---|---|---|---|---|
| 1-year | 2,200 | 150 | 2,350 | ird.gov.hk |
| 3-year | 5,720 | 450 | 6,170 | Same |
Renewal fees are based on the commencement date of the renewed certificate.
Documents required
This is a general document checklist; confirm the applicable items and secure handover arrangements at consultation. Please do not send identity or accounting records through the website form; your consultant will arrange a secure handover.
- Certificate of Incorporation and current Business Registration Certificate
- Previous NAR1 (if not filed by us)
- Any changes during the year: directors, shareholders (including share transfers), secretary, address, share capital
- BR renewal demand note (if received)
- NAR1 signed by a director or the company secretary
Process and timeline
Case timing is confirmed during consultation and depends on documents, authorities and third parties. No completion or approval time is guaranteed; statutory deadlines require separate checking.
| Step | What happens | Who | Typical time |
|---|---|---|---|
| 1 | Reminder before the anniversary; confirm this year's details | HKESC + you | Confirmed for the case at consultation |
| 2 | Prepare NAR1; you review and sign | HKESC + you | Confirmed for the case at consultation |
| 3 | E-file with the Companies Registry | HKESC | Must be within 42 days after the anniversary; for e-filed forms that pass automatic validation, the CR's 2026-27 pledge is registration within 6 hours |
| 4 | BR renewal: the IRD issues a demand note around the middle of the month before the new certificate starts | IRD → you | Once paid, the receipted demand note becomes the BR certificate; via eTAX it can usually be downloaded after 10:00 a.m. the next calendar day |
Ongoing obligations
- NAR1: file within 42 days after each anniversary of incorporation. The Registrar cannot extend this deadline. Late filing is a criminal offence: the company and every responsible person face a maximum fine of HK$50,000, plus HK$1,000 per day for a continuing offence.
- Dormant companies: a company that is dormant under section 5(1) of the Companies Ordinance does not need to file annual returns.
- Business registration: if you do not receive a renewal demand note, you must notify the IRD in writing within 1 month after the current certificate expires. Breaching the Business Registration Ordinance carries a maximum fine of HK$5,000 and 1 year's imprisonment; the IRD may also add a penalty for late payment.
- Two separate filings: renewing your BR does not file your NAR1, and vice versa.
- Other: SCR, company secretary, statutory records, annual accounts and tax (see Related services).
FAQ
How is the NAR1 deadline calculated?
Within 42 days after the anniversary of the date of incorporation each year. For example, a company incorporated on 10 March must file by 21 April each year. If the last day falls on a Saturday, the deadline does not move.
Can we get an extension or have the late fee waived?
No. The Registrar has no power to extend the statutory deadline or waive the higher fees.
We've renewed our business registration — do we still need to file NAR1?
Yes. Business registration is administered by the IRD; annual returns are filed with the Companies Registry. They are separate legal obligations.
Our company isn't trading. Do we still need to file NAR1?
Usually yes. Only companies that have become "dormant" under section 5(1) of the Companies Ordinance are exempt; not trading does not by itself make a company dormant.
Is a 3-year BR certificate better value?
At current rates, a 3-year certificate costs HK$6,170, less than three 1-year certificates (HK$7,050). It must be paid upfront, though, and fees or levies may change. If you may close the company soon, a 1-year certificate is more flexible.
What if we are several years behind?
Catch up as soon as possible, year by year; each return's fee is based on the date it is filed. We can run a search first and list the overdue years with estimated government fees.