An annual summary of a company's capital and shares by means of a statement of capital, together with an up-to-date list of directors with their names, service address and business occupation (if any), the name and service address of the company secretary, details of the single alternative inspection location of the company records (if applicable), and certain shareholder details depending on whether the company submitting the return is a private company, a non-traded public company or a traded public company.

The Companies Act 2006 specifies the duty of a company to deliver an annual return and the contents of the annual return (sections 854–856B).

The requirement to prepare and submit an annual return under the Companies Act 2006 was repealed on 30 June 2016 and replaced with the requirement to prepare and complete a confirmation statement.