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HMRC internal manual

General Insurance Manual

Non-resident insurers: accounting requirements: non-UK companies

The accounts of UK incorporated companies are subject to the accounting provisions of UK company law (Companies Act 2006 and related regulations) and must be filed with the Registrar of Companies - see GIM2010. Other insurance companies, established outside the UK, will be ‘overseas companies’ under Part 34 Companies Act 2006 if they are carrying on business through a UK branch.

The requirement to submit accounts is given by section 1049 of the Act. If the company is required under its Home State rules to prepare and file audited accounts it must file those accounts at Companies House. In other cases it must prepare accounts and directors’ reports, and obtain an auditors’ report, similar to those required for a UK company. These are accounts of the whole company and not just of the branch. They are publicly available documents.