UK Branch Company

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Establish a corporate entity for trading in the UK

UK Branch Limited Company

A UK Branch Company provides you with a UK limited company for your UK operations and operates as an extension or representative of your existing foreign company.

The 2 limited companies work together to help you optimize your taxation regulations and enhance your ability to trade on a global scale.

We will incorporate a UK branch of your overseas company in the UK which will pay corporation tax on the profits derived from your UK operations. The UK branch company may also apply for VAT and obtain a UK bank account.

The UK Branch Structure

A new UK private limited company is incorporated as a branch of the foreign parent company. Branch companies do not require a natural person director; the director may be the Parent Company.

The UK branch may choose to have the same name as the parent company. However, should it decide to incorporate using a different name, the company name must comply with the naming regulations set out in Part 41 Companies Act 2006.

A UK resident representative (individual or corporate) is required for the purposes of administration of tax. A Company Secretary may fulfil this requirement. We are also able to provide a Nominee Secretary service for this purpose, however we will require the director of the parent company to sign a resolution to state that the Nominee is not liable for the operations of the branch company and purely appointed for UK Company Law purposes.

The UK branch is required to file annual accounts which include any and all activities carried out by the branch and its parent foreign company, in the UK. It is not required to file annual returns.

Taxation

For tax purposes, a UK branch is considered an extension of the main overseas company. The UK branch is only liable for tax on any profits earned in the UK, paying the standard corporation tax rate of 22%. It is a legal requirement that the UK branch have a nominated representative to liaise with the UK’s tax authorities (HMRC).

Accounting & VAT

The UK branch company is required to deliver accounts to Companies House annually that include also the accounts of the parent company and not solely the accounts of the Branch Company. The accounts need not be audited but should be prepared by a professional accountant either in the UK or in the jurisdiction of the Parent company.

Much like a standard Private Limited company, the Branch must apply for VAT if its turnover in the UK exceeds £81,000.

Process and Costs

You will also need to provide us with an apostille (or similar) of the parent company’s corporate documents. This document will be filed at Companies House as part of the Branch registration process.

Once the UK branch has been registered it will be possible to open a bank account. Unless the UK branch has a nominated natural person director, a director from the parent company will need to be present at the opening of the bank account. It is possible for a UK branch company to operate using a foreign-based bank account.

The cost of incorporating a UK Branch company is £300. Our Nominee Secretary service is offered for £100.

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