Non-resident directors
UK statutory accounts, corporation tax and Companies House filing apply exactly as for any UK company.
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 subsidiary of a French parent follows ordinary UK rules: statutory accounts to Companies House, a corporation tax return to HMRC, and related party disclosure of the French parent. Any French reporting the parent needs is governed by French law and should be checked with a French adviser.
The UK side
Where French rules come in
A UK subsidiary of a French parent follows ordinary UK rules: statutory accounts to Companies House, a corporation tax return to HMRC, and related party disclosure of the French parent. Any French reporting the parent needs is governed by French law and should be checked with a French adviser.
Nationality of the parent makes no difference to the UK compliance calendar: accounts are due at Companies House nine months after the accounting reference date, and the corporation tax return is due twelve months after the accounting period end with tax paid nine months and one day after.
Intra-group transactions with the French parent, such as management fees or intercompany loans, need arm's length pricing and clear documentation, since HMRC can adjust profits where UK tax has been reduced by non-arm's length group pricing.
France may require the parent to consolidate the UK subsidiary's results into its own group accounts, and French transfer pricing documentation requirements can apply to the group. That is French law, not something we can confirm; a French-qualified accountant or the parent's own advisers should confirm what French filings the subsidiary's figures feed into.
The France-UK double tax treaty governs withholding tax on dividends, interest and royalties paid between the two companies, and reduced rates typically require a valid treaty claim rather than applying automatically.
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
The UK company itself files in the UK; whether the French parent needs UK subsidiary data for its own filings is a French compliance question for the parent.
No, UK VAT registration and returns depend on UK trading activity, not on shareholder nationality.
Yes, we regularly work alongside overseas accountants on group figures and intercompany reconciliations.
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.
Talk to an accountant
Share your next deadline, accounting problem or growth question. We will reply with a clear next step and quote any technical work before it begins.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
