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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.

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.

See Simon’s Taxes Division E8.7.

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