UK filing requirements

By Tolley in association with Robert Langston of Saffery Champness
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The following Corporation Tax guidance note by Tolley in association with Robert Langston of Saffery Champness provides comprehensive and up to date tax information covering:

  • UK filing requirements
  • Overview of UK filing requirements
  • Trading income
  • Resident
  • Interest
  • Royalties
  • Property

Overview of UK filing requirements

An overseas company may be required to file a number of UK tax returns with HMRC. This guidance note outlines the corporation tax and income tax filing requirements which an overseas company may have in respect of different types of income.

See also Simon’s Taxes A4.1 (subscription sensitive).

The overseas company may wish to authorise a UK agent to act on its behalf, using the normal agent authorisation form 64-8 .

In addition, if an overseas company has employees who spend time in the UK (even for as little as 30 days), it may be required to file returns in respect of PAYE and National Insurance. See the Non-resident employers and liability to PAYE in the UK and Coming to the UK ― UK employment guidance notes (both subscription sensitive).

PAYE82000

See Simon’s Taxes Division E8.7 (subscription sensitive).

Depending on the nature of its activities, an overseas company may also be required to file UK VAT or other indirect tax returns, eg a company which operates under a UK remote gaming license will be subject to gaming duties.

Finally, an overseas company may be required to make non-tax filings, eg filing accounts with Companies House. See the Companies House website .

Trading income

If the overseas company has a permanent establishment in the UK, then it will be subject to UK corporation tax in respect of the profits of the permanent establishment.

See the Permanent establishment guidance note.

From 1 April 2015, it will also need to consider the diverted profits tax (DPT) ― see the Introduction to the diverted profits tax guidance note and related notes in that subtopic.

The company will be required to notify HMRC of its chargeability to UK corporation tax within 12 months of the end of its first accounting period.

More on UK tax for non-UK companies: