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Delivery and disclosure requirements for overseas companies

You should notify Companies House of any changes to your overseas company's registered information within 21 days. This includes changes to:

  • company information such as accounting requirements or the powers of directors or secretaries
  • name, address or business activities
  • the company constitution
  • details of directors, secretaries or persons authorised to accept service or represent the company

Delivering accounts

The accounting documents you must deliver will depend on whether you are required to prepare accounting documents under the law of the country in which your business is incorporated.

Generally, any overseas company that is required to prepare and disclose accounts on a certain date must deliver them to Companies House within three months of that date.

You should also send an accompanying statement stating:

  • the legislation under which the accounts have been prepared and, if applicable, audited
  • whether the accounts have been prepared in accordance with Generally Accepted Accounting Principles
  • whether the accounts have been audited, and if so, whether they were audited in accordance with Generally Accepted Auditing Standards
  • if there has been no audit, whether the company is required to have its accounts audited

Failure to deliver the accounting documents and accompanying statement to Companies House by the due date is a criminal offence.

Some overseas companies may not be required to prepare and disclose accounting documents under parent law, however, in most cases your company will still have a duty to prepare, sign and deliver accounts to Companies House.

You should send an annual processing fee of £40 with each set of accounts.

Disclosure requirements

Any overseas company that does business in the UK should continuously display a sign with its company name (the name registered at Companies House) and the country in which it is incorporated at:

  • every location in the UK at which it carries on business
  • the service address of every person resident in the UK authorised to accept service of documents on behalf of the company

You must display the sign with its company name and country of incorporation:

  • in characters that can be read with the naked eye
  • in a place that visitors to that office, place or location can easily see
  • so that it can be seen at any time

You must also include the business' name in all forms of business correspondence and documentation, whether in hard copy or electronic format.