Direct answer
Compliance terms vary by jurisdiction, so the local authority definition should control.
Which authority applies
Each jurisdiction has its own registry, licensing and tax authorities. Identify the authority that controls your exact entity, activity and location, and use its current guidance as the controlling source.
Practical checklist
- Annual return
- Registered office
- PSC
- Company secretary
- Statutory records
Frequently asked questions
Which authority controls this topic?
It depends on the jurisdiction. Use the official source directory on this page to find the registry or government authority for your jurisdiction, and use its current guidance before acting.
How we write our guidesWe summarise official guidance and link to it. We do not publish fees, timelines or approval promises unless the authority does. Read our methodology.