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:

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 £20 fee - cheques should be made payable to ‘Companies House’
  • any auditors’ reports (if applicable)

You do not 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 do not 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 do not file your accounts on time.

More information

Contact Companies House for help about overseas companies.

Companies House
Telephone: 0303 1234 500
Find out about call charges

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