File accounts in the UK as an overseas company
You must file tax returns with HM Revenue and Customs (HMRC) if your company is incorporated outside the UK but you have a base in the UK.
You may need to file annual accounts with Companies House.
File your tax returns
You must file tax returns with HMRC.
File your accounts with Companies House
You must send accounting documents to Companies House if you鈥檙e either:
- incorporated outside the European Economic Area (EEA)
- incorporated in an EEA country and required to file accounts there
You must include:
- the accounts of the company for the financial period
- the directors鈥� annual report
- a completed OS AA01 form - the address you need to send it to is on the form
- a 拢62 fee - cheques should be made payable to 鈥楥ompanies House鈥�
- any auditors鈥� reports (if applicable)
You do not need to include an auditor鈥檚 report if you鈥檙e incorporated in an EEA country but not required to file the report there.
You must send the documents within:
- 3 months of the deadline for filing your accounts in the country where your company is incorporated
- 13 months of the end of the accounting period if you do not file accounts in your home country
- 13 months of the first anniversary of becoming a registered company if it鈥檚 your first accounting period and it鈥檚 longer than 12 months
You could be prosecuted and fined if you do not file your accounts on time.
More information
Contact for help about overseas companies.
Companies House
Telephone: 0303 1234 500
Find out about call charges