- Statutory Window: A private company limited by shares must deliver Form NAR1 to the Companies Registry within 42 days after each anniversary of its incorporation date (Cap. 622 s.662(1)). No Form NAR1 is required in the calendar year of incorporation.
- Made-Up Date (結算日期): Always fill in the exact anniversary date of incorporation in the relevant year (e.g., if incorporated on 18 May 2023, the 2026 Made-up Date is 18 May 2026)—never the submission date or financial year-end date (otherwise the Registry will reject the filing).
- Registration Fee:HK$ 105 if delivered within the 42-day statutory period (Cap. 622K Schedule 1). Late filings escalate sharply to HK$ 870, HK$ 1,740, HK$ 2,610, and HK$ 3,480.
- Authorized Signatory: Must be signed by at least 1 current Director OR the current Company Secretary whose appointment is registered on the public register.
- Best Submission Channel: Online via the Companies Registry e-Services Portal (e-Registry) for instant validation and same-day 11-digit ICRIS barcode generation, or in paper form at the 14/F Queensway Government Offices (crossed HKD cheque payable to "Companies Registry").
1. Step One: How to Calculate Your Exact "Made-Up Date" and 42-Day Deadline
The single most common mistake when completing a Hong Kong Annual Return is entering the wrong date in Section 3 ("Date to which this Return is Made Up"). Under Section 662(2) of the Companies Ordinance (Cap. 622), for a private company limited by shares, the Made-up Date is fixed by law as the anniversary of the day the company was incorporated:
- Worked Example: Suppose your Certificate of Incorporation (CI) states that the company was incorporated on 10 June 2024.
- 2024 (Year of Incorporation): No Form NAR1 is due.
- First Annual Return (2025): Made-up Date is 10 June 2025; 42-day filing deadline is 22 July 2025.
- Second Annual Return (2026): Made-up Date is 10 June 2026; 42-day filing deadline is 22 July 2026.
When counting the 42-day statutory window, Saturdays, Sundays, and Hong Kong public holidays are included in the 42 days. However, if the 42nd day itself falls on a Saturday, Sunday, or public holiday, paper delivery is extended to the next working day on which the Companies Registry counter is open—whereas e-Services Portal online filing remains available 24/7.
2. Section-by-Section Guide to Completing Form NAR1 (Rev. 12/2023)
Since 27 December 2023 (the launch of the Unique Business Identifier / UBI phase and Phase 3 of the New Inspection Regime), the Companies Registry only accepts the December 2023 revision (Rev. 12/2023) of Form NAR1. Here is how to complete each core section accurately:
| Form NAR1 Section | Field Title | What to Fill In & Compliance Rules |
|---|---|---|
| Header / Box 1–2 | Business Registration Number (BRN) & Company Name | Enter the 8-digit BRN (which now serves as the Unique Business Identifier) and the exact registered English and/or Chinese company name. |
| Section 3–4 | Made-Up Date & Company Type | Enter the incorporation anniversary date (DD/MM/YYYY) and tick "Private company" (or Public / Company limited by guarantee, as applicable). |
| Section 5 | Address of Registered Office | Must match the current registered office address in Hong Kong as at the Made-up Date. (If changed, file Form NR1 first.) |
| Section 7 | Total Amount of Indebtedness (Mortgages & Charges) | State the total outstanding debt secured by charges registered with the CR (Form NM1/M1) as at the Made-up Date. Enter "NIL" or "0" if none. |
| Section 8 & Schedule 1 | Share Capital (Issued & Paid-Up) | Enter the class of shares (e.g., Ordinary), currency (e.g., HKD), total number of issued shares, total issued share capital amount, and total paid-up or regarded as paid-up amount (mid-year allotments require Form NSC1). |
| Section 9 | Particulars of Company Secretary | Enter either the natural person secretary's details or the corporate secretary's name, 8-digit BRN, Hong Kong address, and TCSP Licence No. (e.g., TC006431). |
| Section 10 | Particulars of Directors | For natural person directors, state full name, Correspondence Address (exposed to the public) and Usual Residential Address (protected on Sheet PI-NAR1), nationality, and full ID/Passport number (director changes require Form ND2A). |
| Section 11 | Particulars of Members (Shareholders) | List every shareholder's name, address, current number of shares held as at the Made-up Date, and details of any stamped share transfers registered since the last return date. |
3. Online Filing (CR e-Services Portal) vs. Paper Filing (Cheque Payee & Address)
You can submit Form NAR1 through two official channels. In practice, over 85% of licensed corporate secretarial firms use the electronic channel to eliminate postal delays and clerical rejections:
Method A (Recommended): Online Submission via Companies Registry e-Services Portal
Log in to the official Companies Registry e-Services Portal using a registered Company/Representative account. When you select Form NAR1, the system pre-populates your company's current registered office, directors, secretary, and share capital from the ICRIS database, automatically locks the correct Made-up Date, checks for missing fields, and allows the director or company secretary to sign digitally (via e-Services password, "iAM Smart", or e-Cert). After paying HK$ 105 online by FPS, PPS, Visa, or Mastercard, the system registers the return within hours and generates the official PDF bearing an 11-digit ICRIS barcode.
Method B: Paper Submission by Post or In Person (Cheque Payee Rules)
Print the completed Form NAR1 (Rev. 12/2023) clearly on A4 white paper, have 1 Director or the Company Secretary sign in wet ink on the final page, and deliver it with the registration fee to: Companies Registry, 14th Floor, Queensway Government Offices, 66 Queensway, Hong Kong.
Cheque Writing Specification: Attach a crossed HKD cheque drawn on a licensed bank in Hong Kong made payable to "Companies Registry" (in English) or "公司註冊處" (in Traditional Chinese). Always write your Company Number (CR No.) / 8-digit BRN, Company Name, and Contact Phone Number on the reverse side of the cheque. Please allow at least 5–7 working days before the 42nd day if sending by post, as the delivery date is determined by when the Registry physically receives the valid form.
4. Statutory Fee Escalation Scale & How to Verify Successful Registration
Under Schedule 1 to the Companies (Fees) Regulation (Cap. 622K), the registration fee for a local private company's Form NAR1 increases sharply if delivered after the 42-day window (see our 42-Day Overdue Penalty & Court Summons Guide):
- Delivered within 42 days after the incorporation anniversary: HK$ 105
- More than 42 days to within 3 months: HK$ 870
- More than 3 months to within 6 months: HK$ 1,740
- More than 6 months to within 9 months: HK$ 2,610
- More than 9 months after the incorporation anniversary: HK$ 3,480 (plus risk of Magistrates' Court summons under s.662(6) carrying a maximum fine of HK$ 50,000 per breach and HK$ 1,000 daily default fine).
Once your Form NAR1 is submitted, you can verify on 86hc.com Company Search or ICRIS Document Index that the current year's "Annual Return" appears on the filing list with a valid 11-digit barcode (for example, 70005515351 for Airwallex (Hong Kong) Limited or 22802936210 for ROTARY VORTEX LIMITED).
- How to Check a HK Company Annual Report: Form NAR1 vs. Audited Financial Statements vs. HKEX Filings
- Do HK Private Companies Need an AGM Every Year? Cap. 622 s.612 Written Resolution Exemption & Timelines
- Do Unlimited, Guarantee, Non-HK (Form NN3), Dormant (NDR4) or Deregistering Companies File Form NAR1?
- How to Fix Mistakes or Rejections in HK Annual Return (Form NAR1): 6 Rejection Triggers & Rectification
- Why HK Corporate Bank Periodic KYC Reviews Require Form NAR1, Valid BRC, SCR & Audited Financial Statements
- What Is HK Company Annual Compliance? 10 Key Differences Between BRC Renewal and Form NAR1 Filing
- How to Read a HK Company Form NAR1 (Annual Return): Section-by-Section Share Capital & Equity Guide
- Overdue HK Form NAR1 Beyond 42 Days: 4-Tier Late Escalation Fees & Magistrates Court Summons Guide
5. Official Statutory References
- Hong Kong Companies Ordinance (Cap. 622), Sections 662–664 & Schedule 6: Statutory requirements for delivering an Annual Return and particulars required to be stated. Hong Kong e-Legislation (Cap. 622).
- Companies (Fees) Regulation (Cap. 622K), Schedule 1 Part 1: Statutory registration fee scale (HK$ 105 to HK$ 3,480) for annual returns of local companies. Hong Kong e-Legislation (Cap. 622K).
- Companies Registry Specified Forms — Form NAR1 (Rev. 12/2023) & Notes for Completion: Official PDF form download and instructions. Companies Registry.