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    <title>Annual return.</title>
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    <description>Registered persons, excluding specified categories, must electronically furnish an annual return each financial year in the prescribed form and manner by the prescribed deadline. Registered persons subject to audit must submit the annual return electronically together with audited annual accounts, a reconciliation statement reconciling supplies declared in the return with audited financial statements, and any other prescribed particulars.</description>
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      <description>Registered persons, excluding specified categories, must electronically furnish an annual return each financial year in the prescribed form and manner by the prescribed deadline. Registered persons subject to audit must submit the annual return electronically together with audited annual accounts, a reconciliation statement reconciling supplies declared in the return with audited financial statements, and any other prescribed particulars.</description>
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