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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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CTSA: the filing obligation: overseas companies: branches

Under FA98/SCH18/PARA3 (1)(b) HMRC may require a return and accounts relevant to the tax liability or to the application of the CT Acts to the company.

Accounts of the overseas company

For company accounts HMRC’s requirements are limited to the information required by the Registrar. See CTM93240.

Accounts of the UK branch

For UK branch accounts there is no such restriction on HMRC’s requirements because the Registrar of Companies does not require branch accounts.

A notice to deliver issued under Paragraph 3 requires:

  • from the company:
    • all of the accounts and information provided to the Registrar of companies under SI2009/1801


  • from the UK branch:
    • the trading and profit and loss accounts of the UK branch covering the period to which the return relates
    • the balance sheet of the UK branch at the same date, if prepared.

As there is no requirement to prepare branch accounts under the Companies Act, the obligation to prepare and file them for tax purposes is not subject to the constraint otherwise imposed by FA98/SCH18/PARA11 (see CTM93180 and CTM93240).