Subsequent to filing annual returns within 30 days after anniversary date (as per Section 33 of Companies 2008).
AFS submission via XBRL should take place at the same time as the filing of the annual return.
Disclaimer:
Please note that the information provided does not constitute legal or professional advice, but rather the applicability of existing theory to a given practical situation. Due care is taken to ensure that the information is correct, but it remains subjective and an interpretation of application of information.