BVI Update: Initial Annual Financial Returns Deadline For Limited Partnerships

Under the Limited Partnership Act (As Revised) ("Act"), the annual financial return must be filed within nine months of the partnership's financial year end. Filings for the 2025 financial year will be due by 30 September 2026 for partnerships with a calendar year end.

This update considers the form for the annual financial return and exemptions that apply, as well as how the Maples Group can help clients prepare their returns and how they should be submitted by clients.

Annual Financial Return Form

The annual financial return must contain the information set out in the Limited Partnership (Financial Return) Order (As Revised) (the "Order"), which was published in the BVI Gazette on 13 November 2025 and is deemed to have come into force on 1 September 2025.