Common situation
I have not filed an Annual Performance Report.
The APR is certified by a Chartered Accountant and due every 31 December. Each year without one is a separate omission.
The situation
- 01An APR is due by 31 December each year.
- 02It must be certified by a Chartered Accountant.
- 03Each missed year counts on its own, not as a single lapse.
Whether this applies to you depends on your facts. Nothing here is legal or tax advice. Decisions rest with the relevant authority, so no outcome can be promised. We make sure what's submitted is complete and correct, and licensed professionals sign wherever the law requires.