{"id":14568,"date":"2023-07-20T12:15:50","date_gmt":"2023-07-20T12:15:50","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=14568"},"modified":"2023-08-16T10:28:56","modified_gmt":"2023-08-16T10:28:56","slug":"file-accounts-in-uk-as-overseas-company","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/business\/running-a-limited-company\/file-accounts-in-uk-as-overseas-company\/","title":{"rendered":"How to File Accounts in UK as a Company Incorporated Overseas"},"content":{"rendered":"<p>Many of the large foreign corporations have a base in the UK even though they were incorporated outside the United Kingdom (e.g. McDonald&#8217;s).<\/p>\n<p>Even so, as a foreign company in UK, you must file your tax returns with HM Revenue and Customs (HMRC).<\/p>\n<p>As a rule, the same obligations would also apply to filing annual accounts with Companies House as an overseas company.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>Filing Tax Returns<\/h2>\n<p><\/p>\n<p>You must <a href=\"\/rules\/business\/tax\/company-tax-return\/\">file a Company Tax Return with HMRC<\/a> in the UK as an overseas company. The online service converts accounts into the required format (iXBRL) so there is no need to buy any accounting software.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>Filing Accounts with Companies House<\/h2>\n<p><\/p>\n<p>Companies with an establishment based in the United Kingdom need to send accounting documents to Companies House if it was (either):<\/p>\n<ul>\n<li>Incorporated outside of the <a href=\"https:\/\/www.gov.uk\/eu-eea\" target=\"_blank\" rel=\"noreferrer noopener\">European Economic Area<\/a> (EEA).<\/li>\n<li>Incorporated in one of the EEA countries and required to file accounts in that country.<\/li>\n<\/ul>\n<p>Along with the accounting documents an overseas incorporated company must also include:<\/p>\n<ul>\n<li>Its accounts for the financial period.<\/li>\n<li>The directors&#8217; annual report.<\/li>\n<li>A completed OS AA01 form.<\/li>\n<li>Any auditors&#8217; reports (where applicable).<\/li>\n<li>The administration fee of \u00a320 (make cheques payable to &#8216;Companies House&#8217;).<\/li>\n<\/ul>\n<p><strong>Note<\/strong>: Being incorporated in an EEA country, and not required to file the report there, means there is no need to include an auditor&#8217;s report.<\/p>\n<p>There are time limits for sending the documents to Companies House. You should send them within:<\/p>\n<ul>\n<li>Three (3) months of the deadline for filing accounts in the country of incorporation for your company.<\/li>\n<li>Thirteen (13) months of the end of the accounting period (for companies that do not file accounts in their home country).<\/li>\n<li>Thirteen (13) months of the first anniversary of becoming a registered company (for a first accounting period longer than 12 months).<\/li>\n<\/ul>\n<p>UK Government collections contain <a href=\"https:\/\/www.gov.uk\/government\/collections\/companies-house-forms-for-overseas-companies\" target=\"_blank\" rel=\"noreferrer noopener\">postal forms for overseas companies<\/a> to file with Companies House. The forms also contain the addresses needed to send them.<\/p>\n<p>One of the downloads available is the &#8216;OS AA01 &#8211; Statement of details of parent law and other information for an overseas company&#8217;.<\/p>\n<p><strong>Note<\/strong>: Failing to file accounts in the UK as an overseas company on time can result in a prosecution and a fine.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h3>Where to Get More Information<\/h3>\n<p>You can contact Companies House for help with the <a href=\"https:\/\/www.gov.uk\/government\/publications\/overseas-companies-in-the-uk-registration-filing-and-disclosure-obligations\" target=\"_blank\" rel=\"noreferrer noopener\">registration and filing obligations of an overseas company<\/a> if you open an establishment in the United Kingdom.<\/p>\n<p><strong>Companies House<\/strong><br \/>\n  Telephone: <a href=\"tel:03031234500\">0303 1234 500<\/a><br \/>\n\t<a href=\"\/rules\/call-charges\/\">Information on call charges<\/a>.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<div class=\"updated-data\">\n    <strong>Filing Accounts in the United Kingdom as an Overseas Company<\/strong><br \/>\n    <time datetime=\"2022-01-01\">Last Updated 2022<\/time>\n  <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Many of the large foreign corporations have a base in the UK even though they were incorporated outside the United Kingdom (e.g. McDonald&#8217;s). Even so, as a foreign company in UK, you must file your tax returns with HM Revenue and Customs (HMRC). As a rule, the same obligations would also apply to filing annual&hellip; <a class=\"more-link\" href=\"https:\/\/www.theukrules.co.uk\/rules\/business\/running-a-limited-company\/file-accounts-in-uk-as-overseas-company\/\">Continue reading <span class=\"screen-reader-text\">How to File Accounts in UK as a Company Incorporated Overseas<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":767,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to File Accounts in UK as a Company Incorporated Overseas - UK Rules<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.theukrules.co.uk\/rules\/business\/running-a-limited-company\/file-accounts-in-uk-as-overseas-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to File Accounts in UK as a Company Incorporated Overseas - UK Rules\" \/>\n<meta property=\"og:description\" content=\"Many of the large foreign corporations have a base in the UK even though they were incorporated outside the United Kingdom (e.g. McDonald&#8217;s). 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