Guidance and regulation

How to register an overseas entity and its beneficial owners or managing officers, so it can buy, sell or transfer property or land in the UK.

• From: Companies House
• Updated: 22 April 2024

Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.

• From: HM Revenue & Customs
• Updated: 5 August 2022

How to complete your CT600 Company Tax Return form and what information you need to include.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to apply for a waiver letter when you are restoring a company using administrative restoration.

• From: Bona Vacantia and 1 others
• Updated: 22 March 2024

How to apply for a discretionary grant where the dissolved company can be restored. (Company has been dissolved for less than six years)

• From: Bona Vacantia and 1 others
• Updated: 22 March 2024

How to reclaim bona vacantia after a dissolved company is restored to the register.

• From: Bona Vacantia and 1 others
• Updated: 22 March 2024

Technical guidance for understanding the Register of Overseas Entities and the requirements it places on overseas entities that own land within the UK.

• From: Department for Business and Trade and 1 others
• Updated: 8 August 2023

How to complete supplementary pages CT600L and what information you need to include.

• From: HM Revenue & Customs
• Updated: 2 January 2024

A list of some of the UK-regulated agents who have an agent assurance code and can complete verification checks on beneficial owners of an overseas entity.

• From: Companies House
• Updated: 22 April 2024

How to complete supplementary pages CT600E and what information you need to include.

• From: HM Revenue & Customs
• Updated: 2 January 2024

How to request and use agent assurance codes if you are a UK-regulated agent carrying out verification checks on an overseas entity, and its beneficial owners and managing officers.

• From: Companies House
• Updated: 13 September 2023

How companies incorporated in the UK, or where the parent company is incorporated in the UK, can comply with UK accounting and reporting requirements.

• From: Department for Business and Trade and 1 others
• Updated: 31 December 2020

How to send a cash balance to the Bona Vacantia division.

• From: Bona Vacantia and 1 others
• Updated: 22 March 2024

How to complete supplementary pages CT600A and what information you need to include.

• From: HM Revenue & Customs
• Updated: 2 January 2024

Guidance you should consider when considering the employee shareholder employment status.

• From: Department for Business and Trade and 1 others
• Updated: 23 November 2016

How to apply for a discretionary grant of bona vacantia where the dissolved company cannot be restored.

• From: Bona Vacantia and 1 others
• Updated: 22 March 2024

This framework supports employers to voluntarily report on disability, mental health and wellbeing in the workplace.

• From: Department for Work and Pensions and 1 others
• Updated: 22 November 2018

How to buy intellectual property that belonged to a dissolved company and now belongs to the Crown.

• From: Bona Vacantia and 1 others
• Updated: 12 June 2023

How to complete supplementary pages CT600C and what information you need to include.

• From: HM Revenue & Customs
• Updated: 2 January 2024

How to complete supplementary pages CT600B and what information you need to include.

• From: HM Revenue & Customs
• Updated: 2 January 2024