You are required to complete the Annual Notice each year.
This is stated under section 40A of the Crofters Scotland Act 1993, as amended by section 36 of the Crofting Reform (Scotland) 2010. If you fail to provide this information without reasonable cause, by the date shown or knowingly provide false information, you will be guilty of an offence under this Act. Not returning the Annual Notice is a criminal, rather than a civil offence and may result in a conviction and fine.