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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’ll need to use commercial software to file Company Tax Returns with HMRC.

There’s a list of commercial software suppliers you can use to file your Company Tax Return

You can use the paper form (CT600) if either:

  • you’re unable to file online because you have a reasonable excuse
  • you want to file in Welsh

File your accounts with Companies House

You must send accounting documents to Companies House if your company is incorporated outside the UK but you have a base in the UK.

You could be prosecuted and fined if you do not file your accounts on time.

What to do before you prepare your accounts

The deadline for your accounts depends on where the company was incorporated and the law that they need to follow.

You should check the rules on filing and accounting of the country where the company is incorporated. This is also known as the law of the home country or parent law.

It will tell you if your company needs to prepare, audit and disclose accounts or not.

If your company will prepare, audit and disclose accounts

The documents you need to file depend on the parent law.

You must include:

  • the accounts of the company for the financial period
  • the directors’ annual report
  • a completed OS AA01 form - the address you need to send it to is on the form
  • a £110 fee - by postal order or a cheque made payable to ‘Companies House’
  • any auditors’ reports

You must submit the accounts within 3 months of the deadline for filing your accounts in the country where your company is incorporated.

If your company will not prepare, audit and disclose accounts

You must file the accounts of the company for the financial period.

You do not need to file an OS AA01 form.

You must submit your accounts to Companies House within either:

  • 13 months of the end of your accounting reference date
  • 25 months of opening a UK establishment - and if your first accounting period is more than 12 months

More information

Contact Companies House for help about overseas companies.

Companies House
Telephone: 0303 1234 500
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