Registered office, ID and compliance

How do the PSC rules apply to foreign owners and overseas corporate shareholders?

The same 25% thresholds apply regardless of nationality or location. What extra detail is needed when the shareholder is itself an overseas company.

Short answer

The people with significant control rules apply identically to foreign and UK owners: anyone holding more than 25% of shares or voting rights, or otherwise controlling the company, must be identified. Where an overseas company is the shareholder, further detail on that entity is recorded.

Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.

What this means for your company

The people with significant control rules apply identically to foreign and UK owners: anyone holding more than 25% of shares or voting rights, or otherwise controlling the company, must be identified. Where an overseas company is the shareholder, further detail on that entity is recorded.

01

Individuals abroad

02

Overseas corporate shareholders

Individuals abroad

A non-resident individual PSC is recorded with the same details as a UK-resident one, including nationality, country of residence, and the nature of their control, and must complete identity verification like any other PSC.

Country of residence does not change whether someone counts as a PSC; the test is entirely about the level of ownership or control, not where the person lives.

Overseas corporate shareholders

Where a company incorporated outside the UK holds more than 25% of the shares, it is usually recorded as a relevant legal entity rather than the individuals behind it, provided it is itself subject to its own transparency requirements in its home jurisdiction.

If the overseas company is not subject to equivalent disclosure requirements, Companies House may expect the individuals who ultimately control it to be identified and registered as PSCs instead, so the ownership chain needs checking carefully.

What this costs with us

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.

Before you act

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.

Primary references

Official sources and further reading

Local help

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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.

Frequently asked

How do the PSC rules apply to foreign owners and overseas corporate shareholders?: questions directors ask

Does a trust owning shares change anything?

Yes, trustees and, depending on structure, beneficiaries with sufficient control can themselves need registering as PSCs.

Is PSC information published for overseas owners?

Yes, in the same way as for UK owners, with residential addresses protected where a service address is given.

What if the ownership structure is unclear?

Get advice before filing, since getting the PSC register wrong is a compliance failure Companies House can act on.

What records are needed for how do the psc rules apply to foreign owners and overseas corporate shareholders?

Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.

How much does help with how do the psc rules apply to foreign owners and overseas corporate shareholders cost?

The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.

Can you take over how do the psc rules apply to foreign owners and overseas corporate shareholders from another accountant?

Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.

Can how do the psc rules apply to foreign owners and overseas corporate shareholders be handled online?

Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.

Which accounting software works best for how do the psc rules apply to foreign owners and overseas corporate shareholders?

We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.

What tax deadlines matter for how do the psc rules apply to foreign owners and overseas corporate shareholders?

The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.

Can I get free basic tax advice about how do the psc rules apply to foreign owners and overseas corporate shareholders?

Yes. You can ask a straightforward initial question without charge. Calculations, filings, written advice, planning and HMRC correspondence are scoped and quoted before work begins.

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