Where should board meetings happen for a non-resident-owned UK company?

Tax authorities and courts look at where decisions are genuinely debated and made, not just where minutes are signed. A board that meets in the UK to rubber-stamp a decision already settled by phone from abroad is unlikely to have fixed UK central management and control by doing so.

Video calls complicate this further: a board 'meeting' with every director dialling in from abroad may be found to have its centre of decision-making wherever the dominant participants actually are, not the nominal meeting location.

Where a UK resident director or advisor genuinely participates in and can influence key decisions, and this is reflected in real discussion recorded in minutes, that supports UK residence being maintained.

Avoid treating UK board meetings as a formality after decisions are made elsewhere; keep an honest record, because both HMRC and a foreign tax authority can request the same underlying evidence in a dispute.

Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.

Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.