Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Entity to be registered: registering incorporated companies and other corporate bodies: companies incorporated overseas

An overseas company must register at Companies House if it has an established place of business in the UK and must provide its UK company registration number and its date of registration at Companies House.

If it is not registered at Companies House, then it should supply the details of its registration in its home country.