Registered office requirement: companies must maintain, notify and record their registered office and changes with the Registrar. A company must have a registered office from when it begins business or within the statutory period after incorporation; the address and any change must be notified to the Registrar for recording, and inclusion in the annual return does not satisfy this notification obligation. Removal of the registered office outside the local limits where it is situated is permitted only by special resolution. Default by the company or an officer in complying with these requirements attracts a daily fine for each day the default continues.