The most recent Companies Registry waiver order located for this guide is Legal Notice No. 225 of 2025, which extended the relevant statutory period to 15 September 2025. As at 29 October 2026, we have not verified a current Companies Registry waiver for late annual returns. Confirm any newer order with the Registrar General before assuming relief applies.
What the Companies Registry penalty normally covers
The Companies Registry states that a company must deliver an Annual Return within 30 days after each anniversary of incorporation, continuance or amalgamation. The stated filing fee is TT$40 per annual return. Where an annual return is late, section 516 of the Companies Act allows the Registrar to collect TT$300 for every month, or part of a month, that the filing remains late.
This is a company-register obligation. It is separate from filing a corporation tax return with the Board of Inland Revenue. A business owner may have outstanding obligations with more than one government agency, each with its own rules, deadlines and relief measures. Finding a tax-amnesty headline is therefore not enough to determine the Companies Registry amount payable.
What the 2025 Companies Registry waiver actually said
The Companies (Waiver of Penalties) (No. 2) Order, 2025 was published as Legal Notice No. 225 of 2025. It was made under section 516A of the Companies Act and expressly extended the specified statutory period from 31 January 2025 to 15 September 2025. The Order was deemed to have taken effect on 31 January 2025.
That is a historical legal notice with a defined end date. It does not, by its terms, establish an open-ended waiver in October 2026. An owner who remembers hearing about an amnesty should identify the particular legal notice, the dates when it applied and whether the intended documents qualified.
Is there a waiver available in October 2026?
Our review of publicly accessible official materials as at 29 October 2026 did not identify an order extending the Companies Registry annual-return waiver into October 2026. That finding is not a guarantee that no later instrument exists. A new legal notice, a specific exemption or a case-specific Registry determination would need to be verified with the competent authority.
For practical planning, obtain the current filing and penalty assessment from the Companies Registry rather than assuming TT$300-per-month charges have disappeared. If someone says a waiver applies, ask for its legal notice number and precise coverage period. An announcement about tax, National Insurance or beneficial ownership is not necessarily a waiver for late company annual returns.
Why tax amnesty and company-filing amnesty are often confused
The Ministry of Finance separately announced extensions of the 2024–2025 tax and National Insurance amnesty, including a 28 March 2025 announcement extending those measures to 2 May 2025. That programme concerned specified tax and National Insurance obligations. The Companies Registry waiver was made through a different legal instrument under the Companies Act.
Businesses should maintain two checklists: one for Registry documents such as annual returns, directors, secretary and registered office changes; another for tax and payroll obligations with the relevant agencies. A fee reduction or penalty waiver from one agency should only be applied to another filing where an authoritative source expressly permits it.
What to do if several annual returns remain outstanding
Start with the company's incorporation or continuance date, the years for which returns are actually missing, and its current status on the register. Retrieve previous filed returns and payment evidence so that a return already accepted is not mistakenly treated as outstanding. List each missing document independently, including any notices about directors, secretary, address or beneficial ownership that need attention.
Ask the Companies Registry to confirm the current charges before making payment, particularly where several reporting years are involved or the company appears in an intended-removal notice. File through the current CROS route with the authorised director or secretary access, and complete the Registry's instructions for signed copies. Retain the official acknowledgement and stamped or registered documents.
How BizReg can help clarify the position
BizReg Consulting can help a company director organise incorporation details, check the published filing guidance, identify outstanding documents and prepare a structured enquiry for the Registry. Any professional support fee should be quoted separately from statutory filing fees and penalties. Final decisions on a waiver, amount due or restoration remain with the relevant authorities.
Before making a payment based on an old social-media post, compare the publication date of the source against the actual filing date. A short status check can prevent a costly misunderstanding. The safest next step is to establish the documents owed and the legal position that applies now.
Questions business owners ask
Was the company annual-return penalty waived permanently?
No permanent waiver is established by the 2025 order. The order specified an extension ending 15 September 2025; check for any later legal notice before relying on relief.
Does the 2025 tax amnesty also cover my 2026 Companies Registry annual return?
The tax and Registry schemes are distinct. Eligibility for one does not establish eligibility for the other.
Does a company still pay its normal filing fee during a penalty waiver?
The published Annual Return filing fee is TT$40. Confirm the terms of any applicable waiver and current fees with the Registry.
Official references
Check the current source before making an application, as requirements and procedures can change.