Non-resident directors
UK establishments (branches) register at Companies House within a month of opening and file parent company accounts, plus corporation tax on UK branch profits.
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.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityA UK establishment of an overseas company registers at Companies House within one month of opening, using form OS IN01, and must file the overseas company's own accounts there annually. It also registers for corporation tax with HMRC on UK branch profits.
Companies House registration
HMRC and the branch's own tax position
A UK establishment of an overseas company registers at Companies House within one month of opening, using form OS IN01, and must file the overseas company's own accounts there annually. It also registers for corporation tax with HMRC on UK branch profits.
Registering an establishment requires details of the parent company, its constitution, its accounting requirements in its home country, and the persons authorised to represent it in the UK. This is a UK establishment (formerly overseas branch or place of business), distinct from incorporating a separate UK subsidiary.
Ongoing filing means submitting the overseas parent's own accounts, prepared under its home country's rules, translated into English where required, rather than preparing separate UK-only statutory accounts. Changes to the parent's details or UK representatives must be notified promptly.
A UK establishment that trades is generally within the scope of UK corporation tax on the profits attributable to that UK permanent establishment, computed as if it were a separate enterprise dealing at arm's length with the rest of the company, and registration with HMRC is separate from the Companies House filing.
Many overseas businesses use a UK-incorporated subsidiary instead of a branch precisely because a subsidiary has its own limited liability and a more familiar UK accounts and tax regime, whereas branch liability sits with the overseas parent and branch profit calculations can be more contentious.
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.
Local help
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
No. A branch is part of the overseas company itself; a subsidiary is a separate UK legal entity, usually with cleaner liability and reporting.
You file the parent's own accounts as prepared for its home jurisdiction; UK audit is not automatically required for the branch filing itself.
On an arm's length basis, attributing income and expenses as if the UK establishment traded independently, which usually needs a formal calculation rather than a simple apportionment.
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.
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.
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.
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.
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.
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.
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.
Included approach
Check the current rules
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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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
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