Form NAR1 reports a private company’s prescribed particulars to the Companies Registry. It is generally due within 42 days after the incorporation anniversary and is separate from the profits tax return filed with the IRD.
What this guide covers
This guide concerns a local private company. Public companies, guarantee companies and registered non-Hong Kong companies have different requirements. Formal dormant-company rules can affect the obligation; “every year without exception” is not accurate for every private company.
Establish the return date and deadline
For an ordinary private company, the incorporation anniversary determines the annual-return date. A financial year end or tax-return deadline does not replace it. Re-domiciled companies should use the applicable re-domiciliation rules.
Generally NAR1 is delivered within 42 days after the relevant anniversary. Check the actual calculation and any public-holiday issue against current Registry guidance rather than relying on a generic calendar example. Plan review, signing and delivery before the last day.
Prepare current particulars
Review the company's identity, registered office, directors, secretary, capital and member information required by the current form. Use the current Business Registration Number/Unique Business Identifier arrangements and form instructions.
Director or registered-office changes may need separate notifications. Share transfers require the company's own records and relevant transaction/stamping work; they are not generally each notified through a separate shareholder-change filing. The register of members and annual-return disclosures have distinct purposes.
Registration fees
At the current Registry rates, a private-company annual return delivered within 42 days carries HK$105 registration fee. Higher fees apply to late delivery:
| Delivery after the return date | Registration fee |
|---|---|
| Within 42 days | HK$105 |
| After 42 days, within 3 months | HK$870 |
| After 3 months, within 6 months | HK$1,740 |
| After 6 months, within 9 months | HK$2,610 |
| After 9 months | HK$3,480 |
These are registration fees. Prosecution and any court-imposed consequences are separate; a higher registration fee does not settle an offence. Confirm the current official fee table when filing.
Signing and delivery
The Registry's guidance allows the return to be signed by a director or company secretary. Proper authority and accurate information are still required. Use the current e-Services Portal or other accepted delivery method and retain delivery evidence. Portal registration, signing options and checks can change; follow the current instructions rather than an unverified sequence of interface clicks.
NAR1, accounts and tax are different
NAR1 reports prescribed company particulars. Financial statements and independent audit are separate company obligations. An ordinary private company's accounts are not universally delivered as a separate annual filing to the Registry. A profits tax return goes to the IRD with the applicable supporting information and deadline.
Missing a return can lead to higher registration fees and possible enforcement. Strike-off is not an automatic result of every late return. If a deadline has passed, obtain advice and arrange the correct filing promptly.
How IMSG can help
IMSG can maintain company records and coordinate authorised annual-return preparation and delivery within the agreed secretarial scope. Tell us about changes and provide the requested records; the provider needs accurate information to prepare the form.
See company-secretarial services and the Registry's private-company annual-return guidance.