The parent trading here
Foreign Company Branch Registration in the United Kingdom
What other countries call a branch, the UK calls a UK establishment. Registering one can put the parent’s accounts on the public record.
GCC business setup specialists
The disclosure trade-off
A UK establishment avoids forming a new company, which sounds simpler. The consequence is that the overseas company itself is on the UK register, and depending on the parent’s own jurisdiction its accounts may have to be filed here and become public.
- Disclosure consequences explained before you register
- Establishment or subsidiary weighed properly
- Registration and HMRC handled together
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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What registration involves
The shape of a UK establishment
Most surprises here are disclosure surprises.
| Question | Position for a UK establishment |
|---|---|
| Separate company? | No. It is the overseas company registering a presence in the UK. |
| Who carries liability? | The parent company. |
| What is filed? | Details of the overseas company, its directors and the UK establishment. |
| Parent accounts | May have to be filed in the UK and become public, depending on the parent’s jurisdiction. |
| Tax | A UK permanent establishment is generally within the charge to UK Corporation Tax on its UK profits. |
| Employing staff | PAYE registration applies if you employ anyone here. |
Filing and disclosure requirements for overseas companies change and depend on the parent’s jurisdiction. Yours is confirmed before anything is registered.
How it works
Registering the establishment
The disclosure analysis comes first, because it often changes the decision.
01
Disclosure analysis
What registering would put on the public record, including whether the parent’s accounts would become filable here. Many groups choose a subsidiary at this point.
02
Register
The overseas company and its UK establishment registered at Companies House with the required particulars and officers.
03
Tax and payroll
Corporation Tax position established for the UK permanent establishment, PAYE registered if you employ here, and the filing calendar set.
From the parent
What registration requires
Document-light compared with the GCC, but the parent details must be complete.
- Parent certificate of incorporation
- Parent constitutional documents
- Parent company name, number and registered address
- List of the parent’s directors and secretary
- Details of who may represent the establishment
- UK address for the establishment
- Description of the business carried on here
- Parent accounting reference date
- Parent accounts, where filing is required
- Certified translation where documents are not in English
- Details of UK employees, if any
- Expected UK turnover
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Establishment or subsidiary recommendation
- Disclosure analysis for the parent
- Registration of the UK establishment
- Filing of required parent particulars
- Corporation Tax position for the permanent establishment
- PAYE registration where you employ here
- VAT registration where it applies
- Filing calendar set
Not included, quoted separately
- Companies House and HMRC fees, paid at cost
- Certified translation of parent documents
- Parent-company accounts preparation
- Transfer pricing and profit attribution advice
- Registered address service
- Annual filings, quoted separately
- Legal advice on the parent’s obligations
- Bank account opening decisions
Verify independently
Official UK authorities
We file directly with these bodies on your behalf.
Companies HouseHM Revenue & Customs (HMRC)Information Commissioner’s Office (ICO)Financial Conduct Authority (FCA)Intellectual Property Office (IPO)GOV.UK
Questions
UK establishment registration — FAQs
What is the difference from a branch elsewhere?
The concept is similar, but the UK calls it a UK establishment and the disclosure consequences are the distinctive part — particularly the possibility that the parent’s accounts become publicly filed here.
Will my parent company accounts become public?
Possibly. It depends on the parent’s jurisdiction and its own disclosure regime. We establish this before you register, because for many groups it is decisive.
Is a subsidiary better?
Often, where you want liability ring-fenced and only the UK entity’s accounts on the register. An establishment suits lighter or temporary presences.
Does it pay UK tax?
A UK permanent establishment is generally within the charge to Corporation Tax on its UK profits. How profits are attributed to it is a tax question worth advice where amounts are material.
Can it employ staff?
Yes, with PAYE registration before the first payday, as for any UK employer.
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