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HMRC internal manual

Guidance on the Audit of Customs Values

Branch offices: recognition of a branch office

The Companies Act 1985 contains provisions regarding branch offices. Section 691 requires a company incorporated outside the UK which establishes a place of business in the UK to deposit copies of all its charters and articles with, and notify the dates on which the branch was established to, the Registrar of Companies. Copies of these are kept at Companies House and regional offices.

The registration number of a branch office is always prefixed F or FC. Section 693 requires this number to be stated on the firm’s letter heading. The country where the head office is registered must also be shown as well as the head office name if different from that of the branch.