File accounts in the UK as an overseas company
You must file tax returns with HM Revenue and Customs (HMRC) if your company is incorporated outside the UK but you have a base in the UK.
You may need to file annual accounts with Companies House.
File your tax returns
You must file tax returns with HMRC.
File your accounts with Companies House
You must send accounting documents to Companies House if you’re either:
- incorporated outside the European Economic Area (EEA)
- incorporated in an EEA country and required to file accounts there
You must include:
- the accounts of the company for the financial period
- the directors’ annual report
- a completed OS AA01 form
- a £20 fee - cheques should be made payable to ‘Companies House’
- any auditors’ reports (if applicable)
You don’t need to include an auditor’s report if you’re incorporated in an EEA country but not required to file the report there.
You must send the documents within:
- 3 months of the deadline for filing your accounts in the country where your company is incorporated
- 13 months of the end of the accounting period if you don’t file accounts in your home country
- 13 months of the first anniversary of becoming a registered company if it’s your first accounting period and it’s longer than 12 months
You could be prosecuted and fined if you don’t file your accounts on time.
The address you need to send it to is on the form.
Contact Companies House for help about overseas companies.
Telephone: 0303 1234 500
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