An overseas company that opens a physical place of business in the UK, such as an office or branch, must register it with Companies House within one month. You do this on form OS IN01 with a £124 fee.
The UK establishment is not a separate company. It is part of your overseas business, registered so that UK customers, suppliers and authorities can see who they are dealing with. Registration brings ongoing filing duties, so plan for them from the start.
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Set up a UK branch →When does an overseas company have to register?
When it sets up a place of business in the UK, or usually carries on business from somewhere in the UK. Registration is due within one month. Some activity does not count: an independent agent selling on your behalf, or a director holding meetings in a hotel on occasional visits, is not a UK establishment.
What goes on form OS IN01?
The form records the overseas company's name, country of incorporation, legal form and registration number. It also covers the UK establishment's address and the business it carries on, plus the company's directors and every person authorised to represent the company in the UK.
What documents do you need to send?
On first registration, send a certified copy of the parent company's constitution. If the law in its home country requires it to publish accounts, send its latest accounts too. Anything not in English needs a certified translation, and Companies House will not accept uncertified ones. The £124 fee is paid by cheque or postal order.
What name can the UK establishment use?
It can trade under the overseas company's own name, or register an alternative name for use in the UK. The usual UK naming rules apply: the name cannot match one already on the register, and some words need permission.
What are the ongoing duties after registration?
The overseas company must file accounts at Companies House each year, with a £110 fee. Most changes to the company or the UK establishment, such as a new name or address, must be reported within 14 days. Directors must also verify their identity with Companies House. Separately, a UK branch usually creates a taxable presence, so UK Corporation Tax registration normally follows.
Sources: Register as an overseas company, GOV.UK · Form OS IN01, GOV.UK · Companies House fees, GOV.UK
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