What happens if the Gibraltar annual return is filed late?

A late return costs £257.50 in its first year, and the fee rises each year to £412 once it is more than three years late. The standard fee is £103 if you file within 30 days of the annual return date. We diary that date from incorporation so it is not missed.

Source: Guidance Note 19: Table of fees (August 2025), Companies House Gibraltar