Yes. UK law sets no residence or nationality requirement for directors, so your whole board can sit overseas. Each director must be at least 16, must not be disqualified, and must verify their identity with Companies House before they can be appointed.
Directors based abroad carry the same legal duties as directors in London, including keeping filings up to date. Where the board meets and makes its decisions can also raise tax questions in both countries, so plan your board meetings with your adviser.
Go deeperHow to structure a UK board and pass directors' resolutions from overseas.
Board structure and resolutions →Who can be a director of a UK company?
Any individual aged 16 or over who is not disqualified from acting as a director. Nationality and home country make no difference. A UK company must have at least one director who is a real person, so an overseas parent company cannot be the only director of its UK subsidiary.
How do overseas directors verify their identity?
Directors with a biometric passport can usually verify online through GOV.UK One Login and receive a personal code from Companies House. Directors who cannot use that route verify through an Authorised Corporate Service Provider, a firm registered with Companies House to carry out the checks. New directors must verify before they are appointed. Directors already in post must give their code when the company files its next confirmation statement.
What are a UK director's legal duties?
UK company law sets out duties every director owes the company, wherever they live. They include acting in the company's best interests, using independent judgement, taking reasonable care and avoiding conflicts of interest. Directors are also responsible for making sure accounts and other filings reach Companies House on time. Serious failures can lead to fines, personal liability or disqualification.
Do you need a UK-resident director at all?
No, it is not a legal requirement. It can still help in practice. Some UK banks are more comfortable with a local contact, and paperwork moves faster with someone in the same time zone. Many overseas companies use a UK company secretary or adviser for this role instead of appointing a UK director.
Why does it matter where the board meets?
A UK company is UK tax resident because it is registered here. If its board makes the key decisions from another country, that country may also treat it as resident there, and a tax treaty decides which claim comes first. Holding board meetings with clear minutes, and recording where decisions are made, protects the company. Read more about UK board minutes.
Sources: Companies House fees, GOV.UK
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