What UK taxes does a non-resident-owned UK company pay?

Corporation tax applies to trading profit, investment income and chargeable gains, filed annually on a CT600 with Companies House accounts filed separately. Foreign ownership does not change the rate or the rules; a company incorporated in England, Wales, Scotland or Northern Ireland is UK resident automatically.

VAT is a separate registration triggered by taxable turnover, and PAYE is triggered by paying anyone, including the owner-director, above the relevant threshold. None of these depend on where the shareholder or director is based.

A non-resident owner does not reduce the corporation tax rate, does not exempt the company from VAT registration, and does not remove the requirement for statutory accounts. The obligations sit with the company as a UK legal person.

What does change is where dividends and director's fees are taxed personally, which depends on the owner's residence and any double tax treaty, not on the company's own filing duties.

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.