Non-resident directors

Can a non-resident own 100% of a UK company?

Yes. There is no restriction on foreign ownership of a UK company. What that means for PSC registration, identity verification and dividends.

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

Yes. A non-resident individual or an overseas company can own 100% of a UK limited company. There is no foreign ownership restriction. You will appear on the public register as a person with significant control and must verify your identity.

01

PSC and transparency obligations

02

Getting profit out

Short answer

Yes. A non-resident individual or an overseas company can own 100% of a UK limited company. There is no foreign ownership restriction. You will appear on the public register as a person with significant control and must verify your identity.

PSC and transparency obligations

Anyone holding more than 25% of shares or voting rights, or who otherwise exercises significant influence, is a person with significant control and is recorded publicly, including name, month and year of birth, nationality and country of residence.

Where an overseas company is the shareholder, the register records the registrable relevant legal entity, and the ownership chain above it may need to be disclosed depending on structure. Nominee arrangements designed to hide ownership are the target of the ECCTA reforms, not a workaround for them.

Getting profit out

Dividends from a UK company to a non-resident shareholder carry no UK withholding tax. UK tax on those dividends is generally limited to the tax treated as deducted under the disregarded income rules, so many non-resident shareholders pay no further UK tax on them.

Your country of residence will usually tax the dividend, with credit for any UK tax under a double tax treaty. Plan the home country position before setting the extraction policy.

Before you act

Rates, thresholds and deadlines quoted 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.

Related answers

More on non-resident directors

Every answer in this cluster is written for UK limited company directors and reviewed against current HMRC and Companies House guidance.

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Frequently asked

Can a non-resident own 100% of a UK company?: questions directors ask

Is my ownership public?

Yes. PSC details are on the public register, with residential addresses protected.

Can an overseas company hold the shares?

Yes, and the UK company records it as a relevant legal entity.

Does foreign ownership affect corporation tax?

No. A UK incorporated company is UK tax resident regardless of who owns it.

What records are needed for can a non-resident own 100% of a uk company?

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 can a non-resident own 100% of a uk company 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 can a non-resident own 100% of a uk company 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 can a non-resident own 100% of a uk company 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 can a non-resident own 100% of a uk company?

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 can a non-resident own 100% of a uk company?

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.

Is this can a non-resident own 100% of a uk company guidance personal tax advice?

No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.

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Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.

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